ENROLLED
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ACT No. 281
Regular Session, 2010
HOUSE BILL NO. 835
BY REPRESENTATIVE DOVE
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
* * *18
§2243. Redemption payments19
Redemptions shall be made through the tax collector of the appropriate20
political subdivision, or in the case of properties adjudicated to the state for tax years21
1880 through 1973, redemptions shall be made through the register of the state land22
office. Payment shall include all statutory impositions accruing before the date of23
payment with five percent penalty and simple interest accruing at one percent per24 ENROLLEDHB NO. 835
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month, as well as all other sums required to be paid pursuant to this Subpart. The tax1
collector shall promptly remit the redemption payment to the tax sale purchaser; the2
Register shall promptly deposit the redemption payment in the state treasury.3
* * *4
§2245. Redemption certificate5
Upon payment of the redemption costs, the tax collector shall issue a6
redemption certificate in the name of the tax debtor and file the redemption7
certificate in the appropriate conveyance records. When a redemption certificate is8
issued by the register of the state land office pursuant to this Subpart, the person9
redeeming the property shall file the redemption certificate in the appropriate10
conveyance records of the parish wherein the property is located. The redemption11
certificate shall be sufficient if it is in the following form: 12
"CERTIFICATE OF REDEMPTION13
STATE OF LOUISIANA14
PARISH OF ___________________15
CITY OF __________________16
Having this day received from ___________________________ the sum of17
_________________________ Dollars ($__________), being the full amount of taxes,18
costs, penalties and interest, plus any subsequently paid taxes, accruing from that certain19
tax sale on the ___________ day of ________________________, _________, for the20
delinquent [name of political subdivision] taxes for the year _________, assessed to21
____________________________________ covering tax sale title to that certain22
immovable property located in the parish described as which property was adjudicated at23
said tax sale to ____________________________.24
NOW THEREFORE I, under the authority conferred on me by R.S. 47:2245, hereby25
certify said property as being redeemed to said tax debtor, or his successors in title, from26
any claims arising out of said tax sale.27
DONE AND SIGNED at my office in ____________________, Louisiana this28
_________ day of __________________________, _________.29 ENROLLEDHB NO. 835
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ATTEST:1
_________________________________________________________________2
Printed Name:___________________[Name of tax collector] and Ex Officio3
Tax Collector4
_______________________________5
Printed Name:___________________"6
§2246. Statutory right to redeem adjudicated property7
A. For property adjudicated to a political subdivision, after the expiration of8
the applicable redemptive period, any person may redeem tax sale title to property9
in the name of the tax debtor until any of the following shall occur:10
(1) The later of sixty days or six months, as applicable, after the notice11
required by R.S. 47:2206, or the filing of the sale or donation transferring the12
property from the political subdivision pursuant to R.S. 47:2201 et seq.13
(2) The granting of the order of possession pursuant to R.S. 47:2232.14
(3) Sixty days or six months, as applicable, after the notice required by R.S.15
47:2236.16
B. For property adjudicated to the state for nonpayment of taxes for years17
1880 through 1973, any person may redeem said property in the name of the tax18
debtor, subject to any encumbrances placed thereon by the state, until such time as19
the state sells or transfers the property.20
SPEAKER OF THE HOUSE OF REPRESENTATI VES21
PRESIDENT OF THE SENATE22
GOVERNOR OF THE STATE OF LOUISIANA23
APPROVED: 24