2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2157. Notice of tax sale; affidavit; cancellation

RS 47:2157 - Notice of tax sale; affidavit; cancellation
A.(1) Upon the expiration of the applicable redemptive period, the tax sale purchaser may send a notice to a tax sale party whose interest the tax sale purchaser intends to terminate that the party has until the later of:
(a) Sixty days after the date of the notice provided in this Subsection, if five years have elapsed from the filing of the tax sale certificate to challenge, in a court of competent jurisdiction, the tax sale.
(b) Six months after the date of the notice if five years have not elapsed from the filing of the tax sale certificate, to challenge, in a court of competent jurisdiction, the tax sale.
(2) This notice shall constitute a notice of sale, and sending of this notice shall constitute the service of the notice of sale under Article VII, Section 25 of the Louisiana Constitution. This notice shall be sufficient without regard to whether the notice of the tax sale or any other notice has been given. The 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]
RE: Property: [Property Address]
[Description of Property Abbr]
Parish of _________________ , State of Louisiana
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 file a lawsuit in accordance with law within [60 days] [6 months] of the date of this notice."
B. The purchaser may also after the expiration of the redemptive period publish in the official journal of the appropriate political subdivision a notice containing the items in Subsection A of this Section once a week for two consecutive weeks. The published notice shall be sufficient if it is in the following form:
"NOTICE
[Names of tax sale parties]
THIS NOTICE BY PUBLICATION IS NOTIFICATION THAT YOUR RIGHTS OR INTEREST IN THE PROPERTY LOCATED IN __________________, LOUISIANA DESCRIBED BELOW 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 file a lawsuit in accordance with law within [60 days] [6 months] of the date of the first publication of this notice."
C. The purchaser may file with the recorder of mortgages of the parish in which the property is located a copy of one of the notices provided in Subsection A of this Section that was sent to the tax debtor or the current owner. A transfer, mortgage, lien, privilege, or other encumbrance, other than a governmental lien, filed after the filing of the notice shall not affect the property. The recorder of mortgages or recorder of conveyances, as applicable, shall cancel, erase, terminate, or release, as applicable, the acts upon request of the purchaser.
D. After the expiration of the applicable time period set forth in the notice, the tax sale purchaser may file with the recorder of mortgages an affidavit indicating how the tax sale parties whose interest the purchaser intends to be terminated were identified, how the address of each tax sale party was obtained, how the notice was sent, the results of sending the notice, and the dates of publication. The affidavit may also contain a statement of the interests to which the purchaser takes subject. The recorder of mortgages shall index the affidavit only under the names of the tax sale purchaser and the tax debtor as mortgagors. The affidavit shall be sufficient if it is in the following form:
"AFFIDAVIT
BY
[NAME OF AFFIANT]
UNITED STATES OF AMERICA
STATE OF LOUISIANA
PARISH OF
This affidavit shall be indexed under each of the following names as mortgagor:
(a) [Name of tax sale purchaser]
(b) [Name of tax debtor]
BE IT KNOWN, on the _____day of_________ [MONTH], ______ [YEAR]
BEFORE ME, the undersigned notary public, duly qualified in and for the state and parish aforesaid, and in the presence of the undersigned competent witness,
PERSONALLY CAME AND APPEARED:
__________________________________ [name of affiant], major domiciliary of the Parish of __________________________________, State of Louisiana ("affiant"), who, after being duly sworn, deposed and stated that on his personal knowledge:
1. Affiant personally examined [name of abstract] [title certificate] [the public records] (the "Abstract") affecting the following described immovable property located in the Parish of ____________, State of Louisiana (the "property"):
[Legal description of property]
2. Affiant's review of the abstract revealed the following persons or entities with an interest in the property, which such interest being listed beside the name:
Name
Interest In Property
Recordation Information
3. Affiant reviewed the documents listed in the abstract, the telephone book published by [name of telephone book publisher] for the Parish of ____________________ dated for use until [date], and utilized all the resources under [list other examination resources, including Internet search engines, if any], and such search revealed the following last known addresses for the persons listed in Item 2 above:
Name
Address
4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary of state of the states set forth by the names of the entities listed below, and such search revealed the following addresses for the entities listed in Item 2 above:
Name
State
Address
5. Affiant caused to be sent a written notice notifying the persons or entities listed in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the written notice is attached and satisfied R.S.47:2157(A).
6. The method and results of the notifications set forth in Item 5 above are listed by name and address as follows:
Name
Method
Results
7. Notification was also published in [journal of general circulation for the political subdivision] on [list dates] [and was posted on the property]. The form of the publication
s
is attached and satisfied R.S.47:2157(B).
8. Pursuant to R.S.47:2157(E), the following interests are cancelled, terminated, erased, or released, as applicable, only insofar as they affect the property:
Name of Interest Holder
Name of Instrument
Recordation Information
THUS DONE AND PASSED on the day, month and year set forth above, in the presence of the undersigned competent witness, who have signed their names with Affiant, and me, notary, after reading of the whole.
WITNESSES:
AFFIANT:
_____________________________
___________________________
Printed Name:_________________
Printed Name________________
_________________________
Printed Name:
________________________________________
NOTARY PUBLIC
Printed Name:____________________________
Notary/Bar Roll No.:_______________________"
E. The filing of the affidavit provided in Subsection D 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 all statutory impositions due and owing to the political subdivision prior to the recordation of the tax sale certificate, and of all interests, liens, mortgages, privileges, and other encumbrances recorded against the property and listed in the affidavit. Governmental liens and statutory impositions due to other political subdivisions other than the selling political subdivision shall not be canceled or terminated. The recorder of mortgages shall index the affidavit only under the name of the tax debtor and current owner.
F. Upon filing of the affidavit under Subsection D of this Section, the recorder of mortgages and recorder of conveyances shall treat as canceled, terminated, released, or erased, as applicable, all the liens, privileges, mortgages, interests, or other encumbrances canceled, terminated, released, or erased under Subsection E of this Section, only insofar as they affect the property.
G. The tax sale purchaser 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.