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Regular Session, 2010
HOUSE BILL NO. 835
BY REPRESENTATIVE DOVE
PROPERTY/PUBLIC: Provides relative to the lease, transfer, and sale of property
adjudicated to the state for nonpayment of taxes
AN ACT1
To amend and reenact R.S. 47:2243, 2245, and 2246 and to enact R.S. 47:2196(E), relative2
to redemption of properties adjudicated at tax sales; to provide for the lease, transfer,3
and sale of property adjudicated to the state for nonpayment of taxes for the years4
1880 through 1973; to provide for redemption of property adjudicated to the state;5
and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:2243, 2245, and 2246 are hereby amended and reenacted and R.S.8
47:2196(E) is hereby enacted to read as follows:9
§2196. Adjudication to political subdivisions10
* * *11
E. With respect to property adjudicated to the state for nonpayment of taxes12
for the years 1880 through 1973, the state, as owner, may lease, transfer, or sell the13
property pursuant to R.S. 41:131 et seq.; provided that if the property is occupied or14
assessed taxes thereon rendering sale of the property inappropriate, the register of the15
state land office shall notify the occupier or tax payer of the adjudication and the16
need to either redeem or cancel said adjudication.17
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§2243. Redemption payments1
Redemptions shall be made through the tax collector of the appropriate2
political subdivision, or in the case of properties adjudicated to the state for tax years3
1880 through 1973, redemptions shall be made through the register of the state land4
office. Payment shall include all statutory impositions accruing before the date of5
payment with five percent penalty and simple interest accruing at one percent per6
month, as well as all other sums required to be paid pursuant to this Subpart. The tax7
collector shall promptly remit the redemption payment to the tax sale purchaser; the8
Register shall promptly deposit the redemption payment in the state treasury.9
* * *10
§2245. Redemption certificate11
Upon payment of the redemption costs, the tax collector shall issue a12
redemption certificate in the name of the tax debtor and file the redemption13
certificate in the appropriate conveyance records. When a redemption certificate is14
issued by the register of the state land office pursuant to this Subpart, the person15
redeeming the property shall file the redemption certificate in the appropriate16
conveyance records of the parish wherein the property is located. The redemption17
certificate shall be sufficient if it is in the following form: 18
"CERTIFICATE OF REDEMPTION19
STATE OF LOUISIANA20
PARISH OF ___________________21
CITY OF __________________22
Having this day received from ___________________________ the sum of23
_________________________ Dollars ($__________), being the full amount of taxes,24
costs, penalties and interest, plus any subsequently paid taxes, accruing from that certain25
tax sale on the ___________ day of ________________________, _________, for the26
delinquent [name of political subdivision] taxes for the year _________, assessed to27
____________________________________ covering tax sale title to that certain28 HLS 10RS-1599 REENGROSSED
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immovable property located in the parish described as which property was adjudicated at1
said tax sale to ____________________________.2
NOW THEREFORE I, under the authority conferred on me by R.S. 47:2245, hereby3
certify said property as being redeemed to said tax debtor, or his successors in title, from4
any claims arising out of said tax sale.5
DONE AND SIGNED at my office in ____________________, Louisiana this6
_________ day of __________________________, _________.7
ATTEST:8
_________________________________________________________________9
Printed Name:___________________[Name of tax collector] and Ex Officio10
Tax Collector11
_______________________________12
Printed Name:___________________"13
§2246. Statutory right to redeem adjudicated property14
A. For property adjudicated to a political subdivision, after the expiration of15
the applicable redemptive period, any person may redeem tax sale title to property16
in the name of the tax debtor until any of the following shall occur:17
(1) The later of sixty days or six months, as applicable, after the notice18
required by R.S. 47:2206, or the filing of the sale or donation transferring the19
property from the political subdivision pursuant to R.S. 47:2201 et seq.20
(2) The granting of the order of possession pursuant to R.S. 47:2232.21
(3) Sixty days or six months, as applicable, after the notice required by R.S.22
47:2236.23
B. For property adjudicated to the state for nonpayment of taxes for years24
1880 through 1973, any person may redeem said property in the name of the tax25
debtor, subject to any encumbrances placed thereon by the state, until such time as26
the state sells or transfers the property.27 HLS 10RS-1599 REENGROSSED
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Dove HB No. 835
Abstract: Provides relative to redemption of property adjudicated to the state for
nonpayment of taxes.
Relative to property adjudicated to the state between 1880 and 1973:
Present law provides for adjudication to parishes for nonpayment of taxes. Proposed law
provides that, the state may lease, transfer, or sell the property under the statutes authorizing
the sale of state immovable property; however, if the property is occupied, the state shall
notify the occupier of the adjudication and the need to either redeem or cancel the
adjudication.
Present law provides for redemption of adjudicated properties through the tax collector of
the appropriate political subdivision. Requires the tax collector to promptly remit the
redemption payment to the tax sale purchaser. Proposed law provides that redemptions are
to be made through the register of the state land office and requires the register to promptly
deposit payments in the state treasury.
Present law provides that upon payment of the redemption costs, the tax collector issues a
redemption certificate and file the certificate in the appropriate conveyanc e records.
Proposed law provides that when a redemption certificate is issued by the register of the state
land office, the person redeeming the property shall file the redemption certificate in the
appropriate conveyance records of the parish in which the property is located.
Present law provides time limits for the right to redeem adjudicated property. Proposed law
provides that any person may redeem the property in the name of the tax debtor subject to
any encumbrances place on it by the state until the state sells or transfers the property.
(Amends R.S. 47:2243, 2245, and 2246; Adds R.S. 47:2196(E))