Louisiana Constitution of 1974 Art. VII, § 25. Tax Administration

Section 25.(A) Immovables. (1) There shall be no forfeiture of property for nonpayment of taxes. However, the assessment of ad valorem taxes and other impositions on immovable property shall constitute a lien and privilege on the property assessed in favor of the political subdivision to which taxes and other impositions are owed. The legislature shall provide, by law, for the efficient administration of tax sales, which shall include at a minimum:

(2) The legislature may, by law, provide authority to the tax collector to waive penalties for good cause.

(B) Movables; Tax Sales.(1) When taxes on movables are delinquent, the tax collector shall seize and sell sufficient movable property of the delinquent taxpayer to pay the tax, whether or not the property seized is the property which was assessed. Sale of the property shall be at public auction, without appraisement, after ten days’ advertisement, published within ten days after date of seizure. It shall be absolute and without redemption.

(2) If the tax collector can find no corporeal movables of the delinquent to seize, the tax collector may levy on incorporeal rights, by notifying the debtor thereof, or the tax collector may proceed by summary rule in the courts to compel the delinquent to deliver for sale property in his possession or under his control.