Levy, when due, collection.

New Orleans City Code § 150-366

in effect

Sec. 150-366. - Levy, when due, collection. (a) A tax is hereby levied on the execution by the parties to any instrument, act, writing or document creating, transferring, alienating, leasing, or otherwise affecting any right in or to immovable property located in the parish. (b) The tax shall not be due and collectible unless and until the instrument, act, writing, or document shall have been recorded in the public records of the recorder of conveyances and/or the recorder of mortgages. The tax shall be paid by the seller or transferor of immovable property or the use thereof in the case of an act of cash sale, donation or other transfer of immovable property which transfer contains no vendors lien or mortgage; by the mortgagor in a credit transaction affecting immovable property which transaction does not involve the transfer of title to immovable property; by the seller or transferor in a sale or resale through a savings and loan association or sale and concurrent mortgage; and by the person recording the instrument, act, writing or document in the case of a lease affecting immovable property; and shall be collected and remitted to the department of finance by each such person or his designee. Such seller, transferor, mortgagor or person recording a lease instrument, act, writing or document shall be designated the taxpayer. (Code 1956, § 17A-1(1))

Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH150TA_ARTVDOTRTA_DIV1GE_S150-366LEWHDUCOFetched: 10/28/2026