reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2235. Authority of the political subdivision to establish servitudes over adjudicated property; procedure

RS 47:2235 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2237. Sale or donation of adjudicated property; authority

RS 47:2237 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.2. Procedure for sales initiated by individuals

RS 47:2238.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.3. Notice requirement

RS 47:2238.3 - Notice requirement
A. Upon deposit made to purchase unredeemed property, the tax collector shall immediately notify the tax debtor, by registered or certified mail, postage prepaid, addressed to the tax debtor at his last known address. Other interested parties shall be notified by publication in the official journal of the city of Monroe, that the tax collector through the city will take actual corporeal possession of the property so adjudicated to the city for five years or more and that ownership will be transferred to a specifically named individual. The advertisement shall publish on two consecutive days.
B. The mailed notice and advertisement shall set forth the legal description of the property; inclusive of the owner of record, if known, the tax lot, block number, and street addresses; and the terms of the sale. Publication and mailing proof shall be obtained by the city.
C. When a mortgagee or other lien holder is identified by public recordation, constructive notice by publication shall be supplemented by notice mailed to the mortgagee's or lien holder's last known available address by certified mail, return receipt requested or by personal service.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.4. Order of seizure and possession

RS 47:2238.4 - Order of seizure and possession
A. After a lapse of ten days from the last date of publication of notice described in R.S. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shall declare by affidavit that a certain particularly described property is no longer subject to redemption and that five years or more have lapsed since the filing of the tax sale certificate or the proces verbal in the conveyance records of the Ouachita Parish clerk of court. A certified copy of the tax sale certificate or proces verbal shall be attached to the affidavit.
B. The affidavit shall list the last known owners prior to the tax adjudication and any other interested parties. The affidavit shall also state, when applicable, the following:
(1) That notice of delinquency had been sent or published on a certain date.
(2) That the tax collector provided notice to each person holding a properly recorded mortgage, when applicable.
(3) That the advertisement for tax sale occurred on a certain date and was published in the official journal of the city of Monroe.
(4) That the subject property was appraised, advertised, and offered for sale and failed to sell on a certain date.
(5) That the subject property was appraised and advertised and offered for sale a second time on a certain date and failed to sell, when applicable.
(6) That the tax sale certificate or proces verbal was recorded in the conveyance records of the clerk of court of Ouachita Parish on a certain date.
(7) That a particularly named individual has applied to purchase said property and has deposited the requisite amount to cover the expenses of the sale, including advertising, taxes due, and other costs associated with the sale.
(8) That notice was provided in accordance with R.S. 47:2238.3.
C. A copy of the proof of publication and the return receipt or a copy of the unopened certified letter shall be submitted with the affidavit, when applicable.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.5. Sale of property adjudicated to municipality; order of possession

RS 47:2238.5 - Sale of property adjudicated to municipality; order of possession
Upon the presentation of the affidavit, the attached certified copy of the tax sale certificate or the proces verbal, the proof of publication to any judge of competent jurisdiction (such jurisdiction to be determined by the value and situs of the immovables therein described and not the amount of the taxes) and when applicable, the return of service card or the unopened certified letter, the judge may, in chambers, grant an ex parte order of possession and transfer of ownership if he is satisfied that all notices and due process of law have been afforded the former owner.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.6. Placing purchaser in possession of property

RS 47:2238.6 - Placing purchaser in possession of property
A. The granting of the ex parte order pursuant to R.S. 47:2238.5 shall authorize the city to perfect a sale to the named purchaser and shall grant possession and transfer title to the purchaser thereby vesting an absolute and perfect title to the property conveyed without any claim thereto by any former owner and free of all mortgages, liens, privileges, and encumbrances whatsoever.
B. Any former owner, including heirs, assignees, or other successors, shall be subject to the mortgages, liens, privileges, and encumbrances if the former owner possessed the property at the time it became burdened.
C. The ex parte order of possession and transfer of ownership shall have effect against third persons from the time it is filed for registry in the office of the Ouachita Parish clerk of court.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.7. Failure to purchase

RS 47:2238.7 - Failure to purchase
If after the notice of intent to take actual corporeal possession of property and to transfer ownership has been published in the official journal of the city of Monroe, but before the signing of the ex parte order of possession and transfer of ownership, the applicant or the potential purchaser declines to purchase the subject property, he shall be responsible for paying the cost of advertisement and any other costs associated with the preparation of the sale of the unredeemed property to him. The property shall revert to the status of adjudicated property, and the last known tax debtor shall be liable for the expenses of the sale, including advertising, taxes due, and other costs associated with the sale of the property.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.8. Donation of adjudicated property

RS 47:2238.8 - Donation of adjudicated property
The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization.
Acts 2009, No. 146, §1, eff. June 25, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2238.9. Additional powers relating to adjudicated property

RS 47:2238.9 - Additional powers relating to adjudicated property
In addition to the authority granted to and procedures set forth for the city of Monroe by this Subpart, the city may exercise any authority granted by this Chapter using the procedures set forth in this Subpart or in this Chapter as it deems appropriate.
Acts 2022, No. 377, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2243. Redemption payments

RS 47:2243 - Redemption payments
Redemptions shall be made through the tax collector of the appropriate political subdivision, or in the case of properties adjudicated to the state for tax years 1880 through 1973, redemptions shall be made through the register of the state land office. Payment shall include all statutory impositions accruing before the date of payment with five percent penalty and simple interest accruing at one percent per month, as well as all other sums required to be paid pursuant to this Subpart. The tax collector shall promptly remit the redemption payment to the tax sale purchaser; the register shall promptly deposit the redemption payment in the state treasury.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2244. Additional payments to political subdivision

RS 47:2244 - Additional payments to political subdivision
Payment also shall include the actual costs incurred by the political subdivision for preparation and filing of redemption certificates, the cost of mail, notice, publication of notice, personal service of notice, appraisal, and costs associated with the determination of tax sale parties and their notification. However, the actual cost of preparation and filing of redemption certificates shall not exceed two hundred dollars. The political subdivision may also require the payment of all amounts accrued under other governmental liens as of the date of payment.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 484, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2245. Redemption certificate

RS 47:2245 - Redemption certificate
Upon payment of the redemption costs, the tax collector shall issue a redemption certificate in the name of the tax debtor and file the redemption certificate in the appropriate conveyance records. When a redemption certificate is issued by the register of the state land office pursuant to this Subpart, the person redeeming the property shall file the redemption certificate in the appropriate conveyance records of the parish wherein the property is located. The redemption certificate shall be sufficient if it is in the following form:
"CERTIFICATE OF REDEMPTION
STATE OF LOUISIANA
PARISH OF ___________________
CITY OF __________________
Having this day received from ___________________________ the sum of _________________________ Dollars ($__________), being the full amount of taxes, costs, penalties and interest, plus any subsequently paid taxes, accruing from that certain tax sale on the ___________ day of ________________________, _________, for the delinquent [name of political subdivision] taxes for the year _________, assessed to ____________________________________ covering tax sale title to that certain immovable property located in the parish described as which property was adjudicated at said tax sale to ____________________________.
NOW THEREFORE I, under the authority conferred on me by R.S. 47:2245, hereby certify said property as being redeemed to said tax debtor, or his successors in title, from any claims arising out of said tax sale.
DONE AND SIGNED at my office in ____________________, Louisiana this _________ day of __________________________, _________.
ATTEST:
_________________________________________________________________
Printed Name:___________________[Name of tax collector] and Ex Officio
Tax Collector
_______________________________
Printed Name:___________________"
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2246. Statutory right to redeem adjudicated property

RS 47:2246 - Statutory right to redeem adjudicated property
A. For property adjudicated to a political subdivision, after the expiration of the applicable redemptive period, any person may redeem tax sale title to property in the name of the tax debtor until any of the following shall occur:
(1) The later of sixty days or six months, as applicable, after the notice required by R.S. 47:2206, or the filing of the sale or donation transferring the property from the political subdivision pursuant to R.S. 47:2201 et seq.
(2) The granting of the order of possession pursuant to R.S. 47:2232.
(3) Sixty days or six months, as applicable, after the notice required by R.S. 47:2236.
B. For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem said property in the name of the tax debtor, subject to any encumbrances placed thereon by the state, until such time as the state sells or transfers the property.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2247. Redemption of adjudicated property; additional payments

RS 47:2247 - Redemption of adjudicated property; additional payments
The person redeeming property adjudicated to a political subdivision shall pay also the actual costs incurred by the political subdivision and any acquiring person for the costs of all certified mail, notice, publication of notice, or personal services of notices in complying with the applicable provisions of law, including, without limitation, determination of tax sale parties and the notification of such persons of the sale or donation as allowed by law.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2266. Procedure to quiet tax titles

RS 47:2266 - Procedure to quiet tax titles
A.(1) After expiration of the redemptive period, an acquiring person may institute an ordinary proceeding against the tax sale parties whose interests the petitioner seeks to be terminated. The petition shall contain a description of the property, the time and place of the sale, and the name of the officer who made the sale, the page and record book and date of filing of the tax sale certificate, and for adjudicated properties sold or donated by a political subdivision, reference to the page of record book and date of filing of the sale or donation, notice that the petitioner is the holder of tax sale title to the property by virtue of tax sale or is the owner of the property by virtue of a sale or donation of adjudicated property, and notice that the title and full ownership in the property will be confirmed unless a proceeding to annul is instituted within six months after the date of service of the petition and citation. This suit shall be brought in the parish in which the property is located unless it lies in two or more parishes, in which case this suit may be instituted in either of the parishes.
(2) The petition and citation shall be served as in ordinary suits; however, if a tax sale party is a nonresident of the state, is unknown, or his residence is unknown, the court shall appoint a curator ad hoc to represent him and receive service. The curator shall receive a reasonable fee for his services to be fixed by the court in each suit, which shall be taxed as costs of suit. If no proceeding to annul the sale has been instituted after the lapse of six months after the date of service of petition and citation, judgment shall be rendered quieting and confirming the title and the full ownership interest therein.
B. In all cases when tax titles have been quieted by prescription of five years under the provisions of Article VII, Section 25 of the Louisiana Constitution, the purchaser, donee, or his heirs or assigns may, either obtain a judgment of the court confirming the title by suit in the manner and form in Subsection A of this Section, except that the delay for answer shall be ten days instead of six months, provided that the failure to bring suit shall in no manner affect such prescriptive titles.
C. The petitioner may file a notice of lis pendens with the recorder of mortgages of the parish in which the property is located. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the notice of lis pendens shall not affect the property. The recorder of mortgages or the recorder of conveyances shall cancel, erase, terminate, or release the acts upon request of the petitioner.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2271. Availability of monition

RS 47:2271 - Availability of monition
In addition to all other procedures, after the expiration of the applicable redemptive period, an acquiring person may protect himself from eviction from the property to which ownership or tax sale title has been transferred by filing a petition for monition in the district court of the parish in which the property is located in accordance with the following Sections.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2272. Contents of petition

RS 47:2272 - Contents of petition
The petition for monition shall state the manner of acquisition. The petitioner shall attach to the petition a certified copy of the tax sale certificate, donation, or other title instrument under which the property or tax sale title was obtained from the political subdivision and a certified copy of the sale, donation, or other title instrument under which the petitioner obtained title or tax sale title to the property, if different.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2273. Grant of monition

RS 47:2273 - Grant of monition
The clerk shall, on application of the buyer or donee, grant this monition in the name of the state and affix to it the seal of the court.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2274. Lis pendens

RS 47:2274 - Lis pendens
The petitioner may file a notice of lis pendens of the monition proceeding with the recorder of mortgages of the parish in which the property is located. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the notice of lis pendens shall not affect the property. The recorder of mortgages or the recorder of conveyances shall cancel, erase, or terminate, as applicable, the acts on the request of the petitioner.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2275. Notice

RS 47:2275 - Notice
A.(1) After filing the petition, the petitioner shall send a written notice to all tax sale parties whose interest the petitioner intends to be terminated containing the information set forth in the form provided in Subsection B of this Section. The written notice shall provide that the parties have until the later of the following to show cause why grounds exist for a nullity under this Chapter:
(a) Six months after the first publication of the notice provided in R.S. 47:2276, if the proceeding is brought less than five years after filing the tax sale certificate.
(b) Sixty days after the first publication of the notice provided in R.S. 47:2276, if the proceeding is brought five years or more after the filing of the tax sale certificate.
(2) If the notice is sent after the expiration of the 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.
B. This written notice shall be sufficient, and it shall not be necessary to determine whether any notice of tax sale or other notices were 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]
RE:
Property:
[PropertyAddress]
[Description of Property Abbr]
Parish of ________________________, State of Louisiana
You have been identified as a person who may have an interest in the above described property.
Your rights or interest in the property
will be terminated
if you do not take action.
A lawsuit known as a Petition for Monition pursuant to R.S. 47:2271 et seq. has been filed affecting the referenced property (the "property") in the proceeding entitled In Re [name of petitioner] under docket number [docket no.] of the [name of court], Parish of_______________________, State of Louisiana (the "monition proceeding") by [name of petitioner], which purchased the property pursuant to [name of act] and recorded as [recordation information] of the official records of ______________________ Parish, Louisiana. The monition has been published on [date of first publication] (the "publication") in the official journal(s) of ______________________ Parish, including [list name(s) of official journal].
If you do not file an opposition in the Monition Proceeding or file an action for a nullity under Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, within [60 days] [6 months] of the publication date stated above, your interest in the property listed above
will be terminated
."
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2276. Publication

RS 47:2276 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2278. Judgment

RS 47:2278 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2280. Filing of the judgment; affidavit

RS 47:2280 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2286. Actions to annul

RS 47:2286 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2287. Time in which to file an action for nullity; defenses

RS 47:2287 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2289. Effect of judgment

RS 47:2289 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2290. Suspensive conditions to effectiveness of judgment

RS 47:2290 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2291. Trial; judgment; costs; improvements

RS 47:2291 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2292. Fruits

RS 47:2292 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2301. Use value; defined

RS 47:2301 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2302. Definitions

RS 47:2302 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2303. Eligibility for use value assessment

RS 47:2303 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2304. Application for use value assessment

RS 47:2304 - 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
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2305. Loss of eligibility

RS 47:2305 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2306. Penalties

RS 47:2306 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2308. Louisiana Tax Commission; tables; classifying land; public hearings

RS 47:2308 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2309. Effective date; nonapplicability

RS 47:2309 - Effective date; nonapplicability
This Act shall become effective upon signature by the governor, or, if not signed by the governor, upon the expiration of the time for bills to become law without signature by the governor. Notwithstanding the effective date stated herein, the provisions of this Act shall be effective only to the extent necessary under the provisions of Section 23 of Article VII of the constitution of Louisiana. In no event shall these provisions apply to ad valorem taxes levied for the taxable years 1976 and 1977.
Added by Acts 1976, No. 702, §9, 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:2321. Fair market value; defined

RS 47:2321 - Fair market value; defined
Fair market value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sale on the open market with reasonable time allowed to find a purchaser who is buying with knowledge of all the uses and purposes to which the property is best adapted and for which it can be legally used.
Added by Acts 1976, No. 705, §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.