§ 82-33. Filing of assessment rolls; mortgage declared for amount of tax.  


Latest version.
  • A duplicate copy of the assessment rolls each year, as provided for in section 82-31, shall be deposited in the office of the recorder of mortgages of the parish, and the immovable property thereon assessed shall, from the date of such deposit, be affected by a legal mortgage, and the movable property thereon assessed by a special privilege in favor of the city-parish consolidated government to the amount of such taxes with 15 percent per annum interest thereon from January 1 of the next year, which legal mortgage and special privilege shall precede in rank all other mortgages and privileges, except those in favor of the state, and arising out of unpaid taxes, as provided in the Charter.

(City Code 1965, § 21-2)