§1965. Listing and assessing of property in name of deceased owner
A. Any assessment made in the name of a party deceased shall be good and valid throughout the state unless notification in writing of the death and of whether or not the succession has been opened and when and where, shall have been made in due season to the assessor by the heirs or parties interested. In all cases property assessed in the name of the owner as appears on the record of the recorder of mortgages at the date of listing shall be deemed properly assessed.
B. By the tenth day of each month, the state registrar of vital records shall send to each assessor a report, certified as correct over his signature or the signature of his authorized representative, containing the name, address, date of birth, sex, and the last four digits of the social security number, as such information exists in the database of the Louisiana Department of Health, of any person sixteen years of age or older who died in the state within the preceding calendar month. The format and method of transmission of the report shall be determined by the registrar of vital records.
H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2017, No. 137, §2.
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