The New Orleans Office of Inspector General (OIG) evaluated the City of New Orleans delinquent property tax collection program to determine if the program complied with applicable laws and city policies and if it operated efficiently and effectively. The scope of the evaluation included the collection of property taxes for real, non-movable property for the 2010 tax year from April 1, when delinquent taxes were referred to the collections contractor, to the fall of 2011, when the City held its tax title sale.