§ 14-514. Appeal bond  


Latest version.



  •    An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond:

       (1) to the State;

       (2) with corporate surety approved by the Department; and

       (3) conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.


HISTORY: An. Code 1957, art. 81, § 260; 1985, ch. 8, § 2.