reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2276 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2276. Publication

RS 2276 - Publication The petitioner shall publish a monition contemporaneously with or following the sending of the notice calling on all tax sale parties whose interest the petitioner intends to be terminated to show cause within the time period provided in R.S. 47:2275 and this Section why grounds exist for a nullity under the provisions of this Chapter. The publication shall be given two times for immovable property, provided that the second publication for immovable property shall be published not earlier than seven days before and not later than the day before the sixtieth day following the first publication. The publication shall be sufficient if it is in the following form: "NOTICE [Name of Tax Sale Parties] Pursuant to an order of the _________ District Court for the Parish of ____________ in the matter of [Tax Deed Holder], Docket No. __________[Docket No], Div. _____, [Name of Court], Parish of __________________, State of Louisiana, dated _________________, it was ordered as follows: WHEREAS, [Tax Deed Holder], by act passed before [name of notary], recorded on [date of filing] [recordation information] of the official records of __________ Parish, Louisiana, purchased property [at tax sale] [from the {name of political subdivision}, Louisiana adjudicated to the political subdivision for unpaid property taxes or other matters]; WHEREAS, [Tax Deed Holder] has applied to this Court for a monition or advertisement, in conformity with R.S. 47:2271 et seq. THEREFORE, in the name of the State of Louisiana and the [Name of Court] for the Parish of __________________, all interested persons are cited and admonished to show cause within [sixty (60) days] [six (6) months] from the date on which this monition is first advertised, why grounds exist for a nullity under the provisions of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950. The property affected by this monition is: [Description of Property] Improvements thereon bear Municipal No.___________ [PropertyAddress]. [Name and address of Clerk] [Name and address of purchaser or attorney for purchaser.]" Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2278 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2278. Judgment

RS 2278 - Judgment At the expiration of the applicable time period set forth in R.S. 47:2275 and 2276, the party obtaining the monition may apply to the court which rendered the monition to confirm the title to and full ownership in the property and homologate the sale. The court shall homologate and confirm the sale and the title to and full ownership in the property if the affidavit under R.S. 47:2277 has been filed and no opposition has been filed. If opposition is made to the homologation, the provisions regarding actions to annul under this Chapter shall apply. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2279 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2279. Costs

RS 2279 - Costs When no opposition is made to the confirmation of the sale, the costs of the proceeding shall be paid by the party who prays for the monition. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2280 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2280. Filing of the judgment; affidavit

RS 2280 - Filing of the judgment; affidavit A. The judgment rendered in the monition proceeding may be filed with the recorder of mortgages of the parish in which the property is located. B. The petitioner may file the affidavit provided in R.S. 47:2277 with the recorder of mortgages. The recorder of mortgages shall index the affidavit only under the names of the petitioner and the tax debtor as mortgagors. C. The filing of the affidavit provided in Subsection B of this Section with the recorder of mortgages of the parish in which the property is located shall operate as a cancellation, termination, release, or erasure of record of: (1) All statutory impositions due and owing to the selling or donor political subdivision prior to the date of the original acquisition by a tax sale purchaser or donee of adjudicated property. (2) All statutory impositions of all political subdivisions and all other interests, liens, privileges, and other encumbrances under governmental liens arising prior to the original sale of adjudicated property to the acquiring person, or the filing of the notice required under R.S. 47:2236(E). (3) All interests, liens, mortgages, and other encumbrances recorded against the property and listed in the affidavit, other than governmental liens not included in Paragraph (2) of this Subsection. D. After the filing of the affidavit, the recorder of mortgages or the recorder of conveyances shall treat as canceled, terminated, released, or erased all those liens, privileges, mortgages, or other encumbrances canceled, terminated, released, or erased under Subsection C of this Section. E. The petitioner shall be liable to and indemnify the recorder of mortgages, the recorder of conveyances, and any other person relying on the cancellation, termination, release, or erasure by affidavit for any damages that they may suffer as a consequence of such reliance if the recorded affidavit contains materially false or incorrect statements that cause the recorder to incorrectly cancel, terminate, release, or erase any interest as provided in the affidavit. The recorder of mortgages and the recorder of conveyances shall not be liable for any damages resulting to any person or entity as a consequence of the cancellation, termination, release, or erasure of any interest in compliance with this Section. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2286 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2286. Actions to annul

RS 2286 - Actions to annul No tax sale shall be set aside except for a payment nullity, redemption nullity, or a nullity under R.S. 47:2162, all of which are relative nullities. The action shall be brought in the district court of the parish in which the property is located. In addition, the action may be brought as a reconventional demand or an intervention in an action to quiet title under R.S. 47:2266 or as an intervention in a monition proceeding under R.S. 47:2271 through 2280. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2287 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2287. Time in which to file an action for nullity; defenses

RS 2287 - Time in which to file an action for nullity; defenses A. Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of: (1) Six months after a person is duly notified using a notice, other than the notice provided in R.S. 47:2156 that is sent between the time that the redemptive period ends and five years after the date of the recordation of the tax sale certificate. (2) If a person is duly notified more than five years after the date of the recordation of the tax sale certificate, sixty days after the person is duly notified. B. An action to annul a tax sale on grounds of a payment nullity shall be brought before the later of: (1) Five years after the recordation of the tax sale certificate. (2) If the person bringing the action was not duly notified at least sixty days before the end of that five-year period, then within sixty days after the date that the person was duly notified. C. When a nullity is asserted as a reconventional demand in a quiet title action or as an intervention in a quiet title action or monition proceeding, the nullity shall be asserted within the time specified for a reconventional demand or intervention in the action or proceeding. D. To the extent the interest of the person asserting a nullity has not been terminated, or if the property remains subject to the interest pursuant to this Chapter, including without limitation R.S. 47:2121(C)(2) or other applicable law, such fact shall be an absolute defense to the action of nullity. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2288 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2288. Acquisitive prescription

RS 2288 - Acquisitive prescription The tax sale certificate and the act by which an acquiring person obtains full ownership constitute just title for purposes of acquisitive prescription. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2289 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2289. Effect of judgment

RS 2289 - Effect of judgment A. A judgment based on a payment nullity not only reinstates the interest of the tax debtor, or person claiming ownership through the tax debtor in the property, but also reinstates all interests in the property otherwise terminated, released, canceled, or erased pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law. B. Other than as to the tax debtor, or a person claiming ownership through the tax debtor, a judgment for a redemption nullity reinstates the interest of the person claiming the nullity, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law. A judgment based on a redemption nullity as to the tax debtor, or a person claiming ownership through the tax debtor, reinstates all interests in the property otherwise terminated, released, canceled, or erased pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2290 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2290. Suspensive conditions to effectiveness of judgment

RS 2290 - Suspensive conditions to effectiveness of judgment A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid: (a) All statutory impositions for which the sale or adjudication was made. (b) All subsequent statutory impositions and all other governmental liens, including interest and penalties. (c) Ten percent per annum interest on the statutory impositions. (2) These payments shall not be required upon proof of payment of the statutory impositions or governmental liens by the persons in whose favor a nullity is declared. B.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a redemption nullity shall not have effect until all of the following are paid: (a) All statutory impositions forming the basis of the initial tax sale. (b) All subsequent statutory impositions have been paid and all governmental liens. (c) All costs. (d) A five percent penalty and twelve percent per annum on all statutory impositions. (2) These amounts shall be paid to the tax collector, and the tax collector shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated property to the extent the party has paid the purchase price and the subsequent statutory impositions or governmental liens; otherwise, the amounts shall be paid to the political subdivisions. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2291 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2291. Trial; judgment; costs; improvements

RS 2291 - Trial; judgment; costs; improvements A. A nullity action shall be an ordinary proceeding governed by the Louisiana Code of Civil Procedure. Upon conclusion of the action for nullity, the court shall either: (1) Issue a preliminary order that the tax sale, an acquisition of full ownership by a political subdivision, or a sale or donation of adjudicated property, as applicable, will be declared a nullity. (2) Render judgment dismissing the action with prejudice which shall be a final judgment for purposes of appeal. B.(1) The tax sale purchaser, the political subdivision, or the purchaser or donee from a political subdivision shall be presumed to be a good faith possessor of the property. (2) Costs pursuant to Article VII, Section 25 of the Louisiana Constitution and R.S. 47:2290 shall include costs of sending notice, costs of publication, and costs of determining tax sale parties. Costs shall also include amounts set forth in Civil Code Articles 496 and 497, if applicable. (3) Within fifteen days after the rendering of the order under Paragraph (A)(1) of this Section, the party claiming costs shall submit proof of costs. Proof of costs may be made by affidavit or other competent evidence and may be contested by the party claiming the nullity. A contest of costs shall be filed within fifteen days after the filing of the proof of costs, and the contest shall be heard within forty-five days after the filing of the proof of costs. (4) Within sixty days after the issuance of the order pursuant to Paragraph (A)(1) of this Section, the court shall render a judgment of nullity, and the judgment shall fix the costs allowed. This judgment shall be a final judgment subject to appeal. C. After a judgment under Subsection B of this Section has been rendered, the governmental liens, other than statutory impositions paid if the nullity has been rendered on the basis of prior payment, and costs, shall be paid within one year from the date of the judgment. This one-year period shall be suspended while an appeal is pending. If the payment is not made within the period allowed, the judgment of nullity shall be vacated and the case dismissed with prejudice at the request of the person against whom the judgment of nullity was rendered. D. After payment has been made, the party in whose favor judgment has been rendered may apply for an ex parte order stating that the required payments have been made. The application shall be verified and shall state, or an affidavit accompanying the application shall state, the amount and method of payment, that the payment was made to the party against whom the judgment has been rendered, and that a request for dismissal under Subsection C of this Section has not been filed. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2292 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2292. Fruits

RS 2292 - Fruits If an acquiring person takes corporeal possession of the property and administers the property, the acquiring person shall have the right to natural fruits, as defined in Civil Code Article 551, that are severed in the ordinary course of business prior to the judgment of nullity becoming effective, and the civil fruits, as defined in Civil Code Article 551, accruing prior to a judgment becoming effective to the extent the fruits are used to pay statutory impositions or governmental liens, or to improve the property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2301 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2301. Use value; defined

RS 2301 - Use value; defined  Use value of bona fide agricultural, horticultural and timber lands means the highest value of such land when used by a prudent agricultural, horticultural or timber operator for the sole purpose of continuing the operation, as a commercial agricultural, horticultural or timber enterprise, of an existing bona fide agricultural, horticultural or timber use. Use value of bona fide marsh lands is the highest value of such land for the sole purpose of continuing the traditional use of the marsh lands for hunting, fishing, trapping or various types of aquaculture by a prudent manager of marsh lands. Use value of such land shall be so established without reference to any other criteria of value particularly, but not as a limitation, without reference to fair market value or value to the public in general. Added by Acts 1976, No. 702, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2302 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2302. Definitions

RS 2302 - Definitions  A. Bona fide agricultural land is land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man, and agricultural land under a contract with a state or federal agency restricting its use for agricultural production; or land under contract for agricultural use pursuant to an ordinance authorizing urban agricultural incentive zones as defined in R.S. 3:4751 through 4754.  B. Bona fide horticultural land is land devoted to the production for sale, in reasonable commercial quantities, of fruits, vegetables, flowers or ornamental plants, and horticultural land under a contract with a state or federal agency restricting its use for horticultural production.  C. Bona fide marsh land is wetland other than bona fide agricultural, horticultural or timber land.  D. Bona fide timberland is land stocked by forest trees of any size and specie, or formerly having such tree cover within the last three years and not currently developed or being used for nonforest purposes, and devoted to the production, in reasonable commercial quantities, of timber and timber products, and timberland under a contract with a state or federal agency restricting its use for timber production.  Added by Acts 1976, No. 702, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2015, No. 429, §2.
LA Rev Stat § 47:2303 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2303. Eligibility for use value assessment

RS 2303 - Eligibility for use value assessment In order to be classified as bona fide agricultural, horticultural, marsh or timber land and assessed at its use value under the provisions of Article VII, Section 18(C) of the Louisiana Constitution of 1974, it must meet the definition of bona fide agricultural, horticultural, marsh or timber land as described in R.S. 47:2302 and, in the case of bona fide agricultural, horticultural, or timber land: A. Be at least three acres in size, or have produced an average gross annual income of at least two thousand dollars in one or more of the designated classifications for the four preceding years, and B. The landowner has signed an agreement that the land will be devoted to one or more of the designated uses as defined in R.S. 47:2302. Added by Acts 1976, No. 702, §3, eff. Aug. 4, 1976. Amended by Acts 1979, No. 177, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2304 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2304. Application for use value assessment

RS 2304 - Application for use value assessment A. A landowner, desiring a use value assessment under this Act shall be required to file an application with the assessor in the parish or district where the property is located certifying that the property is eligible for use value assessment as bona fide agricultural, horticultural, marsh or timber land as defined in Section 2 of this Act.* B.(1) Except as provided for in Paragraph (2) of this Subsection, applications shall be filed in the parish or district where the property is located and shall be permanent as long as the property remains eligible for use value, except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of the sale. (2) In the parishes of Orleans and Jefferson, such applications shall be filed at least every four years except that in the event of a sale of the property, the purchaser must sign a new application within sixty days from the date of sale. C. In addition to the filing of an application required in Section 4(A) above, the landowner shall sign an agreement that the land will be devoted to one or more of the designated uses as defined in Section 2 of this Act.* D to G. Repealed by Acts 1979, No. 630, §1. Added by Acts 1976, No. 702, §4, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1999, No. 833, §1, eff. Jan. 1, 2000. *R.S. 47:2302
LA Rev Stat § 47:2305 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2305. Loss of eligibility

RS 2305 - Loss of eligibility  A. If land having a use value assessment ceases to meet the eligibility requirements described in Section 3 of this Act,* the owner shall be obligated to notify the assessor in the parish or district where the property is located within sixty days following the effective date of loss of eligibility. Upon notification of loss of eligibility the assessor shall reassess the property immediately, to become effective the following tax year. B.(1) If land having a use value assessment is sold for a price four times greater than its use value, the land shall be presumed to be no longer eligible to be classified as bona fide agricultural, horticultural, marsh, or timber land. Upon application as provided in R.S. 47:2304, the purchaser shall be given the opportunity to demonstrate to the full satisfaction of the assessor:  (a) That the sales price paid includes things of value which are susceptible of appraisal including, but not by way of limitation, standing crops or timber, improvements, equipment, etc.; or  (b) That the land is actually in bona fide agricultural, horticultural, marsh, or timber land use and meets the requirements of R.S. 47:2302 and R.S. 47:2303. Such demonstration of bona fide operations may include the preparation and implementation of farm or forestry plans or programs within two years following the purchase. (2) Upon such demonstration, the landowner shall be entitled to a use value classification. Added by Acts 1976, No. 702, §5, eff. Aug. 4, 1976; Acts 1986, No. 527, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. *R.S. 47:2303.
LA Rev Stat § 47:2306 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2306. Penalties

RS 2306 - Penalties  A. In the event that the landowner obtains a use value assessment by means of false certifications on his application, or fails to timely notify the assessor of loss of eligibility for use value assessment as required by Section 5(A) of this Act,* he shall be liable for a penalty equal to five times the difference between the tax under a market value assessment and the tax under a use value assessment for the tax years in which the use value assessment was attributable to the false certifications or failure to timely notify the assessor of loss of eligibility. B. The tax collector in each parish upon notification by the assessor of a taxpayer's liability for penalty as provided in Section 6(A) above, shall have the authority and the responsibility for collecting the penalties provided for in this Section, and shall disburse said penalties, pro rata, to the same authorities as taxes for current year are disbursed. Added by Acts 1976, No. 702, §6, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. *R.S. 47:2305.
LA Rev Stat § 47:2308 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2308. Louisiana Tax Commission; tables; classifying land; public hearings

RS 2308 - Louisiana Tax Commission; tables; classifying land; public hearings Whenever the Louisiana Tax Commission or its successor is required to prepare and publish a table or make a determination or define classifications of land, it shall do so only after public hearings held pursuant to the Administrative Procedure Act. Added by Acts 1976, No. 702, §8, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.