§2124. Liability of tax collectors and tax assessors
A. Liability shall not be imposed on tax collectors or tax assessors or their employees
in either their personal or official capacity, based upon the exercise or performance or the
failure to exercise or perform their duties under this Chapter.
B. The provisions of Subsection A of this Section shall not be applicable to acts or
omissions that constitute criminal, fraudulent, malicious, intentional, willful, outrageous,
reckless, or flagrant misconduct.
C. Any action against a tax collector or tax assessor shall be brought prior to the
earlier to occur of:
(1) One year after the claimant knew or should have known of the act or failure to act
giving rise to the cause of action.
(2) The date of termination of the right of the claimant to bring an action for nullity.
D. The liability of the tax collector or tax assessor in his official capacity for the
obligations of his office terminates when the tax collector or tax assessor ceases to hold
office and his successor is appointed, who shall then succeed in his official capacity to all of
the obligations of the preceding holder of the office incurred in his official capacity, subject
to the provisions of R.S. 47:2162.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.