reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2176 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2176. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2176 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2177 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2177. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2177 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2178 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2178. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2178 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2179 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2179. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2179 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2180 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2180. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2180 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2180.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2180.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2180.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2181 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2181. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2181 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2181.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2181.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2181.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2182 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2182. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2182 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2183 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2183. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2183 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2183.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2183.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2183.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2184 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2184. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2184 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2185 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2185. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2185 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2186 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2186. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2186 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2187 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2187. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2187 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2188 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2188. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2188 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2189 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2189. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2189 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2189.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2189.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2189.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2190 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2190. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2190 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2191 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2191. Repealed by Acts 1952, No. 626, §1

RS 2191 - Repealed by Acts 1952, No. 626, §1
LA Rev Stat § 47:2192 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2192. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2192 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2193 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2193. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2193 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2194 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2194. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2194 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2197 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2197. Effect of adjudication

RS 2197 - Effect of adjudication Adjudicated property shall remain assessed in the name of the tax debtor, and if transferred, the new or current owner. The political subdivision shall have no liability with respect to the property resulting solely from the adjudication. No encumbrance against a political subdivision shall affect adjudicated property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2201 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2201. Ordinance; sale or donation of adjudicated property

RS 2201 - Ordinance; sale or donation of adjudicated property A political subdivision may adopt ordinances regarding the public sale or donation of adjudicated property that complies with R.S. 47:2202, 2203, and 2206. A public sale or donation of adjudicated property by a political subdivision may be made by sale or donation of an individual tax parcel, or by sale or donation of multiple tax parcels as a whole. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2.
LA Rev Stat § 47:2202 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2202. Minimum bid prices; sale of adjudicated property

RS 2202 - Minimum bid prices; sale of adjudicated property A. The governing authority of each political subdivision may elect to set a dollar amount as a minimum bid for the public sale of adjudicated property, which shall be at least the total amount of statutory impositions, governmental liens, and costs of sale. The governing authority of each political subdivision may elect also to require an appraisal of adjudicated property to be sold at public sale. When the political subdivision elects to use the appraised value to establish a bidding floor instead of setting a dollar amount minimum bid as allowed by this Section, the political subdivision shall appoint a licensed appraiser to appraise and value the property. The minimum bid at the first public sale shall be at least two-thirds of the appraised value of the property. If the property fails to sell at the first public sale, the minimum bid at the second sale shall be one-third the appraised value of the property. Alternatively, the governing authority of each political subdivision may elect to sell the adjudicated property at public sale to the highest bidder without setting a minimum bid or requiring an appraisal. B. Notwithstanding the provisions of Subsection A of this Section, the governing authority of each political subdivision may allow an adjoining landowner to purchase adjudicated property for any price set by the governing authority without public bidding at a public meeting of the governing authority; provided, that the governing authority of an applicable political subdivision determines that the adjoining landowner has maintained the adjudicated property for a period of one year prior to the sale. Such a sale shall be deemed a public sale under the provisions of this Subpart. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2010, No. 947, §1.
LA Rev Stat § 47:2203 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2203. Pre-bidding procedures; sale of adjudicated property

RS 2203 - Pre-bidding procedures; sale of adjudicated property A. Initiation by political subdivisions. A political subdivision may provide by ordinance for the sale of adjudicated property at a public sale and may include the date for the sale in the ordinance. However, the date of the sale may be provided by a subsequent ordinance, or the date may be set administratively by the political subdivision. B. Initiation by persons. (1) Whenever any person desires to initiate the public sale of adjudicated property and the political subdivision desires to sell, the person shall deposit an amount determined by the political subdivision to be sufficient to cover the expenses of the sale, including advertising, appraisals, and other costs associated with the sale. (2) Should the depositor at the sale fail to be the highest bidder, the money deposited shall be returned to him. However, if no one at the sale bids up to the minimum price provided in this Subpart, then the money shall be retained to pay the expenses of the sale, but any money remaining after the expenses are paid shall be returned to the depositor. C. Advertisement. A public sale shall be advertised twice in the official journal for the political subdivision, once at least thirty days prior to the date of the public sale, and once no more than seven days prior to the date of the public sale. The advertisement shall provide for the minimum bid, the latest date written bids will be accepted, the time and date of in-person bidding, and any other terms of sale. However, if no minimum bid is set by the governing authority of the political subdivision on the adjudicated property to be sold at the public sale, the advertisement shall include a statement that no minimum bid is set and that the property shall be sold to the highest bidder. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1.
LA Rev Stat § 47:2204 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2204. Additional terms of ordinance; sale of adjudicated property

RS 2204 - Additional terms of ordinance; sale of adjudicated property The ordinance allowing for the public sale of adjudicated property may provide that the public sale may be subject to terms and conditions imposed by the political subdivision in the ordinance. The political subdivision may also authorize the sale of adjudicated property at public sale at a price determined by the highest bidder without setting a minimum bid or requiring an appraisal. An ordinance may provide that a subsequent ordinance is required to approve the sale. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1.
LA Rev Stat § 47:2205 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2205. Donations of adjudicated property

RS 2205 - Donations of adjudicated property The governing body of a political subdivision may by ordinance allow the donation of any identified adjudicated property to any person to the extent allowed by the Louisiana Constitution. The donated property can be used only for purposes allowed by the Louisiana Constitution. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2209 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2209. Sale or donation to tax debtor

RS 2209 - Sale or donation to tax debtor Notwithstanding any provision of law to the contrary, when a tax debtor or an owner participates, directly or indirectly, in a post-adjudication sale or donation during or subsequent to expiration of the redemptive period, it shall be treated as a redemption, and the tax debtor or owner shall be required to pay all taxes and costs in accordance with all laws applicable to redemptions. However, if the property is redeemed, all mortgages, liens, privileges, and other encumbrances affecting the property prior to the sale shall remain in full force and effect with the same validity and priority as if the sale had not occurred. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2210 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2210. Liability of owner of adjudicated property

RS 2210 - Liability of owner of adjudicated property While property remains adjudicated property, the current owner remains liable as owner of the property under applicable law. The political subdivision is not liable solely as owner of the property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2211 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2211. Disposition of proceeds of sale of adjudicated property

RS 2211 - Disposition of proceeds of sale of adjudicated property Except as otherwise agreed by the holders of the statutory impositions and governmental liens, all proceeds from the sale of adjudicated property after deduction of the costs of the sale shall be paid pro rata to those holders, and any amount in excess of the costs, statutory impositions, and governmental liens shall be paid to the selling political subdivision. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2212 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish

RS 2212 - Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Calcasieu is authorized to sell adjudicated property as provided in this Subpart or as otherwise provided by law. If the sale of adjudicated property occurs after the three-year redemptive period has elapsed, the governing authority of the parish may proceed with the sale without notification to any political subdivision created by the governing authority of the parish. Upon the sale of such property, all outstanding tax liens, assessments, penalties, or other charges of any such political subdivision on the property shall be cancelled contemporaneously with the sale. Acts 2011, No. 109, §1. NOTE: See Acts 2011, No. 109, §2.
LA Rev Stat § 47:2221 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2221. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2221 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2222 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2222. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2222 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2222.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2222.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2222.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2223 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2223. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2223 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2224 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2224. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2224 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2225 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2225. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2225 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2226 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2226. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2226 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2227 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2227. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2227 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2228 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2228. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2228 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2228.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2228.1. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2228.1 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2229 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2229. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2229 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2230 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2230. Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.

RS 2230 - Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009.
LA Rev Stat § 47:2231 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2231. Suit to obtain possession of property adjudicated to political subdivision

RS 2231 - Suit to obtain possession of property adjudicated to political subdivision After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the property is located to obtain possession of the adjudicated property. The suit shall be tried by summary proceeding and shall be prosecuted without costs of court to the political subdivision. Whenever revenue is received from the adjudicated property as provided in this Subpart, the political subdivision shall pay the court costs out of the first revenue received. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2232 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2232. Order of seizure and possession

RS 2232 - Order of seizure and possession Upon the presentation of a certified copy of the tax sale certificate, after ten days' notice to the owner and proper hearing, the judge shall grant an order of possession commanding the sheriff to place the political subdivision in actual possession of the adjudicated property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2233 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2233. Leasing adjudicated property; use of income to pay taxes or assessments

RS 2233 - Leasing adjudicated property; use of income to pay taxes or assessments The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on commercially reasonable terms and collect rentals. The political subdivision shall apply the rentals first to the payment of all costs of court incurred in the proceeding. Thereafter, all rental income shall be applied against any taxes, charges imposed pursuant to R.S. 33:1236, or paving or other local improvement assessments due against the property. When all of the obligations have been paid in full, the political subdivision shall issue a proper certificate of redemption and surrender its possession of the property. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2234 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2234. Redemption of property; payment of assessments

RS 2234 - Redemption of property; payment of assessments Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon written request, to redeem the property by paying the past due and current installments only, together with interest, costs, and penalties. In this event, the remaining and future installments of the charges shall be collected as they fall due, and the lien shall remain unaffected and shall be valid and effective against the property until fully paid. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2235 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2235. Authority of the political subdivision to establish servitudes over adjudicated property; procedure

RS 2235 - Authority of the political subdivision to establish servitudes over adjudicated property; procedure A. The political subdivision may maintain apparent servitudes over adjudicated property and may, after the redemptive period, declare the existence of any public servitude as though by destination of the owner, regardless of whether the servitude is apparent or nonapparent. B. A public servitude by destination of the owning political subdivision may be declared in writing upon authorization by ordinance duly enacted after public promulgation. The ordinance and act may be filed with the recorder of conveyances of the parish and may show the name of any prior owners of the property for indexing as vendor. C. If a servitude has been declared in accordance with this Section and the property is redeemed, the owning political subdivision shall compensate the redeeming owner for the value of the servitude declared. The compensation shall be in accordance with the provisions of the Louisiana Constitution. Value shall be determined as of the date on which the ordinance and act are filed as required by Subsection B of this Section. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2237 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2237. Sale or donation of adjudicated property; authority

RS 2237 - Sale or donation of adjudicated property; authority A political subdivision may sell adjudicated property acquired in accordance with R.S. 47:2236 as provided by law. It may donate the property acquired in accordance with R.S. 47:2236 to the extent allowed by the constitution. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with R.S. 47:2236. Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
LA Rev Stat § 47:2238.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2238.1. City of Monroe

RS 2238.1 - City of Monroe The provisions of this Subpart shall apply to any tax adjudication of residential or commercial property within the city limits of Monroe. Acts 2009, No. 146, §1, eff. June 25, 2009.
LA Rev Stat § 47:2238.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2238.2. Procedure for sales initiated by individuals

RS 2238.2 - Procedure for sales initiated by individuals A. Whenever any person or public or private entity desires to purchase any unredeemed property adjudicated to the city for unpaid taxes due, charges pursuant to R.S. 33:1236 or paving and other local improvement assessments for which the adjudication was made, he shall, with an application to purchase, deposit with the tax collector of the city an amount of money sufficient to cover the expenses of the sale, including advertising, taxes due, and other costs associated with said sale as evidence of good faith in the application. B. The tax collector shall determine the amount of money to be deposited. The tax collector's determination of the amount of monies to be deposited by the purchaser shall be equal to the expenses of the sale, including advertising, all parish and municipal taxes due, and other costs associated with such sale as evidence of good faith in the application. C. The sale of unredeemed commercial property shall be for no less than two-thirds of the appraised value, plus advertising costs, taxes owed, and other costs associated with said sale on its advertisement. Acts 2009, No. 146, §1, eff. June 25, 2009.