Opinion Number

Dear Ms. Greco:

As General Counsel for Sheriff Elmer B. Litchfield, you request our legal opinion on the following question: does the law require a parish clerk of court to create a "by name" index in the conveyance records of those names listed on the tax collector's proces verbal of tax delinquency?

R.S. 47:2180(B) states that the tax collector must file a proces verbal in the clerk of court's office setting forth the names of the notified tax delinquents, their addresses, descriptions of the property, amount of taxes due, and how service of notice was made. R.S. 47:2180 pertinently provides:

B…