Answer

Our research did not reveal, nor are we aware of, any provision of law which would prohibit a Sheriff from contracting with a private vendor to perform collection services with respect to the collection of ad valorem taxes. The Sheriff or Ex-Officio Tax Collector may contract with a private vendor for the collection of the taxes. AG Op. No. 05-0048 In addition to the AG Op. No. 05-0048, R.S. 13:5524 allows sheriffs (and ex officio tax collectors of the various parishes, including the chief administrative officer for the city of New Orleans) to employ private counsel to collect delinquent ad valorem taxes (see subsection C for details on the engagement). Louisiana Legislative Auditor website: 06/01/2026 12:49:45 AM