The Honorable Foster L. Campbell, Jr. Attorney General of Louisiana — Opinion RELEASED OCTOBER 8, 1992 47 — FINES, FORFEITURES PENALTIES 115 — TAXATION — Collection Enforcement against persons and property CONST (1974) 7.3(B)(1) R.S. 33:2844.1; Act 1057 of 1992 Taxes due and payable to local subdivisions after July 1, 1992 must still be paid, […]