HLS 11RS-572 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 335
BY REPRESENTATIVE BROSSETT
PROPERTY: Provides relative to property sold at tax sales in the city of New Orleans
AN ACT1
To amend and reenact R.S. 47:2161, relative to the city of New Orleans; to provide relative2
to property sold at tax sales in the city; to provide relative to improvements made to3
property by a tax sale purchaser prior to redemption; to require a person redeeming4
property to reimburse a tax sale purchaser for the costs of improvements made to the5
property by the tax sale purchaser; and to provide for related matters.6
Notice of intention to introduce this Act has been published7
as provided by Article III, Section 13 of the Constitution of8
Louisiana.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 47:2161 is hereby amended and reenacted to read as follows: 11
ยง2161. Tax sale title; payment of taxes by purchaser ; improvements by tax sale12
purchaser13
A. From the date of filing a tax sale certificate selling tax sale title to a tax14
sale purchaser, all taxes on the property shall, after that date, be assessed to and paid15
by the tax sale purchaser until the property, or any part, is redeemed. If redeemed,16
the person redeeming shall pay all statutory impositions assessed upon the property17
subsequent to the tax sale. The failure to assess the property in the name of the tax18
sale purchaser shall not affect the validity of the tax sale.19 HLS 11RS-572 ORIGINAL
HB NO. 335
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
B. Notwithstanding any other provision of law to the contrary, in the city of1
New Orleans, if a tax sale purchaser has made improvements to the property prior2
to the property being redeemed, the person redeeming the property shall reimburse3
the tax sale purchaser for the costs of all improvements made to the property by the4
tax sale purchaser. The tax sale purchaser shall provide receipts documenting the5
costs of such improvements prior to being reimbursed.6
Section 2. This Act shall become effective upon signature by the governor or, if not7
signed by the governor, upon expiration of the time for bills to become law without signature8
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If9
vetoed by the governor and subsequently approved by the legislature, this Act shall become10
effective on the day following such approval.11
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)]
Brossett HB No. 335
Abstract: Relative to property sold at tax sales in the city of New Orleans, requires a
person redeeming property to reimburse the tax sale purchaser for the costs of
improvements made to the property by the tax sale purchaser.
Present law requires, after the date of filing a tax sale certificate selling tax sale title to a tax
sale purchaser, that all taxes on property be assessed to and paid by the tax sale purchaser
until the property, or any part, is redeemed. Present law further requires the person
redeeming the property to pay all statutory impositions assessed upon the property
subsequent to the tax sale. Provides that the failure to assess the property in the name of the
tax sale purchaser shall not affect the validity of the tax sale.
Proposed law retains present law and additionally requires a person redeeming property in
the city of New Orleans to reimburse the tax sale purchaser for the costs of improvements
made to the property by the tax sale purchaser. Requires a tax sale purchaser to provide
receipts documenting the costs of improvements prior to being reimbursed.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:2161)