reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2123. Affidavits

RS 47:2123 - Affidavits
A certified copy of any affidavit filed in accordance with R.S. 47:2157, 2208, 2236, and 2277 with the appropriate recorder of mortgages pursuant to the provisions of this Chapter shall be self-authenticating. A certified copy of the affidavit shall constitute prima facie evidence of the facts stated in the affidavit concerning the subject matters specified in the statutory form of affidavits provided by R.S. 47:2157, 2208, 2236, and 2277.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2124. Liability of tax collectors and tax assessors

RS 47:2124 - Liability of tax collectors and tax assessors
A. Tax collectors and tax assessors shall bear no liability, either in their personal or in their official capacity, arising out of any redemption nullity.
B. Liability shall not be imposed on tax collectors or tax assessors or their employees based upon the exercise or performance or the failure to exercise or perform their duties under this Chapter.
C. The provisions of Subsection B of this Section are not applicable to acts or omissions which constitute criminal, fraudulent, malicious, intentional, willful, outrageous, reckless, or flagrant misconduct.
D. Any action against a tax collector or tax assessor shall be brought prior to the earlier to occur of:
(1) One year after the claimant knew or should have known of the act or failure to act giving rise to the cause of action.
(2) The date of termination of the right of the claimant to bring an action for nullity.
E. The liability of the tax collector or tax assessor in his official capacity for the obligations of his office terminates when he ceases to hold office and his successor is appointed, who shall then succeed in his official capacity to all of the obligations of the preceding holder of the office incurred in his official capacity, subject to the provisions of R.S. 47:2162.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2126. Duty of assessors; single assessment; exception

RS 47:2126 - Duty of assessors; single assessment; exception
Each assessor shall deliver to the appropriate tax collector the tax roll for the year in which taxes are collectible by November fifteenth of each calendar year, except as otherwise provided by law. At the same time, the assessor may file the tax roll in the mortgage records of the parish in which property subject to the taxes is located. The assessor shall use reasonable efforts to list on the tax roll all co-owners of record of the property, or if there has been a tax sale to a party other than a political subdivision, the tax sale purchaser and the other owners, to the extent their interests were not sold at tax sale. The tax roll shall be updated as of January first or later of the year in which the taxes are collectible. There shall be only one assessment for each tax parcel, and the full assessment shall be on each tax bill sent pursuant to R.S. 47:2127(C); however, if requested by a tax debtor, the assessor may, but shall not be obligated to, make separate assessments for undivided interests in each tax parcel.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No. 379, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2128. Statutory impositions

RS 47:2128 - Statutory impositions
All statutory impositions including ad valorem taxes shall be paid along with the taxes. Failure to pay the statutory impositions in addition to the ad valorem taxes shall cause the immovable property to be subject to the same provisions of law that govern tax sales of immovable property.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2129. Payment; receipt

RS 47:2129 - Payment; receipt
All statutory impositions shown on the notice sent to the tax debtor shall be paid in cash, or at the discretion of the tax collector, by other forms of payment. The tax collector may charge a processing fee to recover the additional cost of accepting other forms of payment. The tax collector shall keep a written record of each payment identifying the amount paid and the assessment number and shall provide a written notice of payment to each tax debtor if the tax debtor so requests. The tax collector may refuse to accept payment of less than all the outstanding statutory impositions, and the processing fee, other than as provided in R.S. 47:2130.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2129.1. Quarterly payments; Rapides Parish

RS 47:2129.1 - Quarterly payments; Rapides Parish
A. Each tax collector in Rapides Parish shall have the discretion to accept the payment by a tax debtor of estimated taxes and any related statutory impositions on a quarterly basis. This grant of authority shall be contingent upon the prior authorization of the governing authority of the taxing authority which imposes the tax. The authorization shall be evidenced by resolution adopted by the governing authority. A tax collector may begin accepting quarterly payments in January of the year following the year in which the resolution was adopted.
B. Payments authorized herein shall be made in the year in which the taxes are due. The estimated amount of taxes or statutory impositions shall be based upon the tax debtor's tax notice of the preceding year. Upon receipt of the certified tax roll, the tax collector shall reconcile any advance payments made pursuant to this Section with the amount of taxes due according to the certified tax roll. Advance payments shall be shown on a tax debtor's tax bill as a credit against taxes due.
C. The tax collector shall deposit all payments collected pursuant to this Section in the same account as the avails of all ad valorem tax and statutory imposition collections. For purposes of settlement of tax proceeds, these monies shall be treated in the same manner as payments made upon receipt of that year's tax notice.
Acts 2012, No. 77, §1, eff. May 11, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2131. Time period in which to conduct tax sales

RS 47:2131 - Time period in which to conduct tax sales
Once three years after December thirty-first of the year in which ad valorem taxes are due have passed, except for adjudicated property, no tax sale shall be conducted with regard to such taxes, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the taxes, and the time of the suspension shall be excluded from the computation of the three years.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2133. Prior payment of taxes

RS 47:2133 - Prior payment of taxes
If within the redemptive period, the tax collector determines that the statutory impositions on a certain property subject to a tax sale were paid prior to the tax sale or that the tax sale was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax sale and shall reimburse the tax sale purchaser the bid price. The tax collector may credit the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of conveyances in the parish in which the property is located. Such cancellation reinstates the interests of the tax debtor and his successors and all interests in the property that have been otherwise terminated 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2135. Acceptance of pro rata taxes on property acquired by state from private owners

RS 47:2135 - Acceptance of pro rata taxes on property acquired by state from private owners
A. The tax collector is directed to accept the payment of pro rata taxes on property purchased in full ownership for rights-of-way or other purposes by the state of Louisiana or any of its political subdivisions and more particularly the Department of Transportation and Development, for the period of time for which the liability for taxes have been due by the private owner or owners of the property.
B. The tax collector is authorized to accept the payment of the pro rata taxes on property, regardless of whether the tax roll has been filed.
C. Notwithstanding any other provisions of law to the contrary, when property becomes exempt from ad valorem taxation due to an act of donation, the pro rata share of ad valorem taxes for the year in which the act of donation is made shall be due and payable by the donor. The pro rata share of ad valorem taxes shall be calculated and adjusted in accordance with R.S. 47:2135 through 2137. The public entity donee, whether the state of Louisiana or any of its legal subdivisions or entities thereof, shall be responsible for notifying the proper assessor and the Louisiana Tax Commission in order to properly carry out the intent and purposes of this Subsection.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2136. Duty of assessors and tax commission to amend tax roll to conform to proration of taxes

RS 47:2136 - Duty of assessors and tax commission to amend tax roll to conform to proration of taxes
All assessors throughout the state of Louisiana and the Louisiana Tax Commission are authorized and directed to adjust and amend all tax rolls and records within their respective offices in order to properly carry out the intent and purposes of R.S. 47:2135 through 2137.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2137. Computation of proration; placing of property on exempt roll

RS 47:2137 - Computation of proration; placing of property on exempt roll
The proration of taxes shall be computed to the closest half month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2138. Advance tax payment agreement; ad valorem tax; credits

RS 47:2138 - Advance tax payment agreement; ad valorem tax; credits
A. Agreement. (1) A local taxing authority, hereinafter referred to as "taxing authority", may enter into an advance tax payment agreement with a taxpayer to provide for the advance payment of certain ad valorem taxes in exchange for the issuance of tax credits by the taxing authority to the taxpayer, hereinafter referred to as "agreement". An agreement may require the taxing authority to pay interest associated with the tax credits at a rate not to exceed the effective judicial interest rate established under R.S. 13:4202(B).
(2) For purposes of this Section, "taxpayer" means the owner of a property that is under contract for the ad valorem property tax exemption authorized under Article VII, Section 21(F) of the Constitution of Louisiana and who is a party to the agreement which requires the taxpayer to make advance payment of ad valorem taxes.
B. Tax credits. As provided in the agreement, the taxpayer shall be entitled to ad valorem tax credits issued by the taxing authority in an amount equal to the amount of advance tax payments made under the agreement plus interest. No more than twenty percent of the total value of the taxpayer's tax credits may be claimed against the taxpayer's tax liability in any tax year. The tax credits may be applied only to tax liabilities which become due on the taxpayer's property that is the subject of the exemption contract under Article VII, Section 21(F) of the Constitution of Louisiana.
C. Notification to the Board of Commerce and Industry. A taxpayer that has entered into an agreement shall provide the Board of Commerce and Industry with a copy of the executed agreement within thirty days of execution.
D. Notwithstanding any provision of administrative law or policy to the contrary, a taxpayer's participation in an agreement shall have no bearing or effect upon the taxpayer's eligibility for or continued benefit from an exemption contract authorized under Article VII, Section 21(F) of the Constitution of Louisiana.
Acts 2018, No. 328, §1, eff. May 15, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2142. Movable property; seizure and sale

RS 47:2142 - Movable property; seizure and sale
A. The tax collector is authorized to collect the taxes due or which may be due by any person, upon a movable property, for any year past or the current year, either by taking into his possession so much of the movable property as may be required, in his opinion, to realize the amount of the tax or taxes, or by placing a keeper upon the movable property subject to the tax until the day of sale, upon which day so much of the property as may be necessary to realize the tax or taxes, interest, penalties, and costs, for which it has been seized, shall be sold to the highest bidder, without appraisement and without redemption; however, after the tax collector has seized the movable property, as above set out, he shall ascertain the amount of taxes due for the past year by reference to the assessment roll, and for the current year by fixing the same value or percentage of value as was used by the state and the parish in the year preceding on like property, and by applying to that value the rate of taxation applied to property of the same class in the preceding year.
B. When the tax collector proceeds under Subsection A of this Section, he shall give written notice immediately after actually taking the property into his possession or placing a keeper thereon. The notice shall state the amount of taxes, interest, costs, and penalties and contain a demand for payment within three days and a statement of his intention to sell in default of payment within the three days. The notice shall be served in the manner now provided for services of notice of seizure under writs of fieri facias, by the tax collector or deputy, and a return or statement in writing of the mode of service shall be made by the officer serving the notice and shall be filed in the office of the tax collector, and shall be received by the courts as prima facie evidence of notice.
C. On the expiration of three days after the date of giving notice as provided in Subsection B of this Section, the tax collector shall advertise, in the manner provided for judicial sales of movable property, that he will sell so much of the property so seized as may be necessary to pay all the taxes, interest, penalties, and costs for which the seizure had been made. The sale shall be made without appraisement and without redemption.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2143. Movable property; procedure when removed from parish or municipality before payment

RS 47:2143 - Movable property; procedure when removed from parish or municipality before payment
When movable property is moved from the parish or municipal corporation in which it is assessed to any other parish or municipal corporation in this state before the taxes on the property are paid, or moved from a municipality to another part of the same parish, and the taxes are not paid by the owner of the property when due, the tax collector of the parish or municipality in which the property is located, at the request of the tax collector of the parish or municipality from which such property was moved, at the time when the taxes were due, or subsequent thereto, shall enforce the collection of all taxes due on the property by seizure and sale in accordance with law. When taxes are collected in accordance herewith, the tax collector making the collection shall forward the full amount of taxes collected, including interest and penalties, to the tax collector of the parish or municipal corporation in which the property was assessed, but may retain all amounts collected for costs incurred in making the collection.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2144. Movable property; summary seizure to secure payment

RS 47:2144 - Movable property; summary seizure to secure payment
The tax collector shall seize the movable property of any tax debtor without notice when he believes that such seizure is necessary to enable him to collect any tax due by the debtor, and he shall make such seizure whenever he has good reason to believe that the tax debtor will conceal, part with, or dispose of the movable property, which fact must be made to appear by the affidavit of the tax collector, or one of his deputies; he shall advertise the property in the manner provided for in judicial sales and shall sell, for cash, cashier's check, certified check, money order, or wire transfer, without appraisement, the least amount of the property seized which any bidder will buy for the amount of the taxes, interest, penalties, and costs.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2146. Movable property; tax debtors' rights

RS 47:2146 - Movable property; tax debtors' rights
A. Any person shall be allowed to point out the particular movable property which he may desire to have sold for taxes due by him, delivering the property to the tax collector at his office on or before the day of sale, provided that the property be sufficient in the opinion of the tax collector to realize the amount of the taxes due.
B. When seizure is made of movable property in any of the forms provided to enforce the payment of taxes, the debtor may secure release of the same until the day of sale upon his forthcoming bond, with solvent security in solido, which shall be executed in the same manner as forthcoming bonds for property seized under writs of fieri facias. Anyone so releasing his property shall return the same into the possession of the tax collector for sale on or before the day of sale; unless so returned, the forthcoming bond shall be considered forfeited and shall be filed in the office of the clerk of the civil district court of the parish and shall have the force and effect of a twelve months' bond to be executed by a writ of fieri facias issued thereon by the clerk against the principal and sureties in solido, as provided by law for the enforcement of twelve months' bonds. The forfeiture of the bond shall be made to appear by certificate of the tax collector written thereon.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2147. Movable property; payment of taxes by party taking possession

RS 47:2147 - Movable property; payment of taxes by party taking possession
A. When a sheriff, constable, marshal, receiver, liquidator, syndic, or other judicial or court officer or functionary takes possession of movable property, he shall pay at once all the taxes that may be due or may become due upon the same, and if he fails to do so, he shall become responsible personally upon his bond for the payment of the same. He shall file with his provisional and final accounts in the case or proceeding a certificate of the tax collector showing that all taxes upon such property seized or administered have been paid, and in the event of failure to do this, he shall not be discharged upon his official bond.
B. The tax collector shall also have the right to proceed by rule at any time in the court having custody of movable property or the proceeds thereof to compel such sheriff, constable, marshal, receiver, liquidator, or syndic to make payment of all taxes due upon the property, without waiting for proceedings on final account or tableau of distribution.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2151. Transfer after tax roll delivered

RS 47:2151 - Transfer after tax roll delivered
A sale, pledge, mortgage, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the taxes assessed on the property or the sale of the property to enforce collection of delinquent taxes.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2152. Immovable property; lots assessed together

RS 47:2152 - Immovable property; lots assessed together
If two or more lots or parcels of ground have been assessed in any year or years to the same tax debtor at a certain valuation for the whole together, without distinguishing the valuation of each lot or parcel separately, the tax collector is authorized, but shall not be obligated, to receive the proportion of taxes under assessment fairly due upon any one or more of the lots or parcels separately. The proportions shall be ascertained and fixed by a certificate authenticated by the assessor and approved by the tax collector. The lots or parcels upon which their proportions are paid shall be free from the proportion of taxes pertaining to the other lots or parcels of the assessment.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2154. Tax sales; time of sale; price

RS 47:2154 - Tax sales; time of sale; price
A. The tax collector shall seize, advertise, and sell tax sale title to the property or an undivided interest therein upon which delinquent taxes are due, on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.
B. The tax sale shall be conducted on any weekday within the legal hours for judicial sales, with bidding opening not earlier than 8:00 a.m. and closing no later than 8:00 p.m. If a tax sale is conducted by using an online or electronic bidding process that is conducted over the course of multiple days, bids may be placed on any day at any time on any sale property upon which bidding has not closed, provided that all sales of property close on a weekday within the legal hours for sale as prescribed in this Subsection.
C. The price shall be the amount of statutory impositions due on the property, costs, and interest.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2158. Writ of possession

RS 47:2158 - Writ of possession
A. When necessary to comply with an order of a political subdivision for the purpose of enforcing property standards, upon the presentation of the order and a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction (determined by the value of the immovables described and not the amount of the taxes), the judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the property and place the purchaser in actual possession. A writ of possession shall be issued by the clerk, but the purchaser may take actual possession without the order with the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.
B. The purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision. To preserve this privilege, the purchaser shall file the writ of possession with the recorder of mortgages of the parish in which the property is located within fifteen days after its issuance. The effect of recordation shall cease one year after the date of filing the writ of possession, unless a statement of privilege referencing the writ and detailing the costs is filed with the recorder of mortgages before the expiration of one year from the date of filing the writ. In this case, the effect of recordation shall cease one year after the date of filing the statement of privilege, unless a suit to enforce the privilege and a notice of lis pendens is filed with the recorder of mortgages prior to the cessation of the effects of recordation.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2158.1. Prohibition of certain actions; exceptions

RS 47:2158.1 - Prohibition of certain actions; exceptions
A. A tax debtor who is the owner of and who is residing in the tax sale property shall not be subject to any eviction proceeding or to a writ of possession pursuant to R.S. 47:2158 during the redemptive period.
B. The acquiring person shall not be entitled to or charge any rental or lease payments to the owner or occupants and shall not place any constructions on or make any improvements to the tax sale property during the redemptive period. An acquiring person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the acquiring person for tax title and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the tax sale property for rental or lease payments. The penalty shall accrue from the time the acquiring person took possession of the property until the time the property is redeemed. Furthermore, nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the tax sale property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.
C. The provisions of this Section shall not limit the rights of a person who acquires the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and sale, or other court order, or to a successor in interest to such a person.
Acts 2022, No. 404, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2159. Request for notice

RS 47:2159 - Request for notice
Any person may request that all notices that are sent to a tax debtor also be sent to the requesting person by sending a written notice to the appropriate tax collector listing the name of the tax debtor, a legal description of the property, and the address to which the notice is to be sent. The person requesting notice shall also pay a reasonable sum not to exceed twenty dollars to the tax collector to defray the cost of providing the notice. A mortgage holder who has requested notice and paid the fee shall receive notices until such time that the tax collector receives notice of the cancellation of the mortgage inscription.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2160. Tax sale title; effect on other statutory impositions

RS 47:2160 - Tax sale title; effect on other statutory impositions
Tax sale title to property shall not affect, invalidate, or extinguish the claim of another political subdivision for the taxes due on the property that were not included in the bid price.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2161. Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser

RS 47:2161 - Tax sale title; payment of taxes by purchaser; improvements by tax sale purchaser
A. From the date of filing a tax sale certificate selling tax sale title to a tax sale purchaser, all taxes on the property shall, after that date, be assessed to and paid by the tax sale purchaser until the property, or any part, is redeemed. If redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale. The failure to assess the property in the name of the tax sale purchaser shall not affect the validity of the tax sale.
B.(1) Notwithstanding any other provision of law to the contrary, in the city of New Orleans, if a tax sale purchaser has made improvements to abandoned or blighted property, as defined in R.S. 19:136.1, in order to bring the property into compliance with one or more municipal code ordinances prior to the property being redeemed, the person redeeming the property shall reimburse the tax sale purchaser for the costs of improvements required to bring the property into compliance with any such ordinances. The maximum amount of reimbursement for improvements shall be fifteen hundred dollars for abandoned property and three thousand dollars for blighted property. The maximum amount shall be per property per year.
(2) In order to receive reimbursement for the costs of improvements, the tax sale purchaser shall be required to file an affidavit and receipts in the mortgage records of the parish documenting the costs of such improvements within sixty days after receiving notice of redemption.
(3) The failure by a person redeeming property to reimburse a tax sale purchaser for improvements made in accordance with the provisions of Paragraph (1) of this Subsection shall not terminate or otherwise impair in any way the right of any such person to redeem his property pursuant to the provisions of this Section.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2011, No. 275, §1, eff. June 28, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2162. Purchase by tax collectors and assessors at tax sale forbidden

RS 47:2162 - Purchase by tax collectors and assessors at tax sale forbidden
The tax collector or tax assessor for the political subdivision, or any other person acting on behalf of the political subdivision whose duties are to assess or collect ad valorem taxes for the political subdivision, shall not buy, either directly or indirectly, any property or tax sale title sold or offered for sale for ad valorem taxes imposed by that political subdivision. The sale shall be subject to an action for nullity except that the violation of this Section shall not be a cause for annulling the sale if the property or tax sale title has been sold by the violator, his successor, or assigns to a person who purchased the property in good faith by onerous title. In addition to any other penalties provided by law for violation of this Section, the violator shall disgorge any profits he has made, either directly or indirectly, to the tax debtor.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2163. Purchase by co-owners

RS 47:2163 - Purchase by co-owners
An owner or co-owner may pay the statutory impositions plus interest and costs due at the time of the tax sale. The purchase of tax sale title to property at a tax sale by an owner or co-owner of the property shall be deemed a redemption.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2197. Effect of adjudication

RS 47:2197 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2201. Ordinance; sale or donation of adjudicated property

RS 47:2201 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2202. Minimum bid prices; sale of adjudicated property

RS 47:2202 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2203. Pre-bidding procedures; sale of adjudicated property

RS 47:2203 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2204. Additional terms of ordinance; sale of adjudicated property

RS 47:2204 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2205. Donations of adjudicated property

RS 47:2205 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2206. Notice; sale or donation of adjudicated property

RS 47:2206 - Notice; sale or donation of adjudicated property
A.(1) Either the political subdivision or the acquiring person shall send a written notice notifying any tax sale party whose interest the successful bidder or donee intends to be terminated that the party has until the later of the following to redeem the property or otherwise challenge in a court of competent jurisdiction the potential sale or donation:
(a) Sixty days from the date of the notice provided in this Subsection, if five years have elapsed from the filing of the tax sale certificate, or six months after the date of the notice provided for in this Subsection, if five years have not elapsed since the filing of the tax sale certificate.
(b) The filing of the sale or donation transferring the property.
(2) If this notice is given after the expiration of the applicable redemptive period, this notice shall constitute a notice of sale. The sending of this notice shall constitute service of the notice of sale under Article VII, Section 25 of the Louisiana Constitution. The notice required by this Section shall be sufficient, and it shall not be necessary to determine whether notice of the tax sale or any other notice was given. The written notice shall be sufficient if it is in the following form:
"
This is an important legal notice.
Please read it carefully. You will receive no further notice.
[Date]
[Name]
[Address]
[City], [ST] [Zip]
Property:
[Property Address] [Description of Property Abbr]
Parish of _____________________ , State of Louisiana
[Tax collector name, address, telephone number]"
"NOTICE
[Names of Tax Sale Parties]
THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR INTEREST IN THE FOLLOWING DESCRIBED PROPERTY LOCATED IN _____________________, LOUISIANA MAY BE TERMINATED BY OPERATION OF LAW IF YOU DO NOT TAKE FURTHER ACTION IN ACCORDANCE WITH LAW:
[Brief legal description of property]
Improvements thereon bear Municipal No.________________________.
Tax sale title to the above described property has been sold for failure to pay taxes. You have been identified as a person who may have an interest in this property.
Your interest in the property
will be terminated
if you do not redeem the property by making all required payments to the tax collector listed below or file a lawsuit in accordance with law within [60 days] [6 months] of the date of the first publication of this notice, or the recording of an act transferring ownership, if later.
[Tax collector name, address, telephone number]"
C. The political subdivision or acquiring person may file with the recorder of mortgages of the parish in which the property is located a copy of one of the notices that was sent to the tax debtor or the current owner. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the notice shall not affect the property. The recorder of mortgages or recorder of conveyances shall cancel, erase, terminate, or release the acts upon the request of the acquiring person.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2209. Sale or donation to tax debtor

RS 47:2209 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2210. Liability of owner of adjudicated property

RS 47:2210 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2211. Disposition of proceeds of sale of adjudicated property

RS 47:2211 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish

RS 47:2212 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2231. Suit to obtain possession of property adjudicated to political subdivision

RS 47:2231 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2231.1. Prohibition of certain actions; exceptions

RS 47:2231.1 - Prohibition of certain actions; exceptions
A. A tax debtor who is the owner of and who is residing in the tax sale property adjudicated to a political subdivision shall not be subject to any eviction proceeding or to a suit to obtain possession pursuant to R.S. 47:2231 during the redemptive period.
B. The acquiring person shall not be entitled to or charge any rental or lease payments to the owner or occupants and shall not place any constructions on or make any improvements to the tax sale property during the redemptive period. An acquiring person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the acquiring person for tax title and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the tax sale property for rental or lease payments. The penalty shall accrue from the time the acquiring person took possession of the property until the time the property is redeemed. Furthermore, nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the tax sale property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.
C. The provisions of this Section shall not limit the rights of a person who acquires the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and sale, or other court order, or to a successor in interest to such a person.
Acts 2022, No. 404, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2232. Order of seizure and possession

RS 47:2232 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2233. Leasing adjudicated property; use of income to pay taxes or assessments

RS 47:2233 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2234. Redemption of property; payment of assessments

RS 47:2234 - 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.