§ 20-64. Collection procedure for delinquent taxes.  


Latest version.
  • The failure to pay the tax levied by this article shall ipso facto, without demand and putting into default, cause the tax, interest, penalties, and costs, all as computed in accordance with section 20-57 of this article, to become immediately delinquent. Therefore, the St. Martin Parish Government, or any duly authorized collector, shall be vested with the authority to initiate, by summary process, legal proceeding seeking an order compelling the delinquent taxpayer to forthwith pay the delinquent tax, interest, penalties, costs, and attorney fees. Moreover, injunctive relief may be sought to enjoin the delinquent taxpayer from continuing with the activity upon which the tax has been levied.

(Ord. No. 15-07-1101-OR, 7-7-2015)