HLS 11RS-572 REENGROSSED
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Regular Session, 2011
HOUSE BILL NO. 335
BY REPRESENTATIVES BROSSETT, ABRAMSON, ARNOLD, AUSTIN BADON,
BISHOP, HENDERSON, HINES, LEGER, MORENO, AND STI AES AND
SENATOR MORRELL
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
abandoned or blighted property by a tax sale purchaser prior to redemption; to4
require a person redeeming property to reimburse a tax sale purchaser for the costs5
of improvements required to bring the property into compliance with one or more6
municipal code ordinances; to provide relative to the maximum amount of7
reimbursement; to provide relative to the right of redemption if the tax sale purchaser8
is not reimbursed; and to provide for related matters.9
Notice of intention to introduce this Act has been published10
as provided by Article III, Section 13 of the Constitution of11
Louisiana.12
Be it enacted by the Legislature of Louisiana:13
Section 1. R.S. 47:2161 is hereby amended and reenacted to read as follows: 14
ยง2161. Tax sale title; payment of taxes by purchaser ; improvements by tax sale15
purchaser16
A. From the date of filing a tax sale certificate selling tax sale title to a tax17
sale purchaser, all taxes on the property shall, after that date, be assessed to and paid18 HLS 11RS-572 REENGROSSED
HB NO. 335
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by the tax sale purchaser until the property, or any part, is redeemed. If redeemed,1
the person redeeming shall pay all statutory impositions assessed upon the property2
subsequent to the tax sale. The failure to assess the property in the name of the tax3
sale purchaser shall not affect the validity of the tax sale.4
B.(1) Notwithstanding any other provision of law to the contrary, in the city5
of New Orleans, if a tax sale purchaser has made improvements to abandoned or6
blighted property, as defined in R.S. 19:136.1, in order to bring the property into7
compliance with one or more municipal code ordinances prior to the property being8
redeemed, the person redeeming the property shall reimburse the tax sale purchaser9
for the costs of improvements required to bring the property into compliance with10
any such ordinances. The maximum amount of reimbursement for improvements11
shall be fifteen hundred dollars for abandoned property and three thousand dollars12
for blighted property. The maximum amount shall be per property per year.13
(2) In order to receive reimbursement for the costs of improvements, the tax14
sale purchaser shall be required to file an affidavit and receipts in the mortgage15
records of the parish documenting the costs of such improvements within sixty days16
after receiving notice of redemption.17
(3) The failure by a person redeeming property to reimburse a tax sale18
purchaser for improvements made in accordance with the provisions of Paragraph19
(1) of this Subsection shall not terminate or otherwise impair in any way the right of20
any such person to redeem his property pursuant to the provisions of this Section.21
Section 2. This Act shall become effective upon signature by the governor or, if not22
signed by the governor, upon expiration of the time for bills to become law without signature23
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If24
vetoed by the governor and subsequently approved by the legislature, this Act shall become25
effective on the day following such approval.26 HLS 11RS-572 REENGROSSED
HB NO. 335
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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)]
Brossett HB No. 335
Abstract: Relative to property sold at tax sales in the city of New Orleans, requires a
person redeeming abandoned or blighted property to reimburse the tax sale purchaser
for the costs of improvements required to bring the property into compliance with
municipal code ordinances.
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 abandoned
or blighted property in the city of New Orleans to reimburse the tax sale purchaser for the
costs of improvements required to bring the property into compliance with municipal code
ordinances. Provides that the maximum amount of reimbursement is $1,500 for abandoned
property and $3,000 for blighted property per property per year. Prior to reimbursement,
requires a tax sale purchaser to file an affidavit and receipts in the mortgage records of the
parish documenting the costs of the improvements within 60 days after receiving notice of
redemption. Provides that failure of the person redeeming the property to reimburse such
costs does not impair his right to redeem the property.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:2161)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Municipal, Parochial and
Cultural Affairs to the original bill.
1. Restricts reimbursement to the costs of improvements required to bring
abandoned or blighted property into compliance with municipal code ordinances.
Provides a maximum amount for reimbursement. Requires the tax sale purchaser
to meet certain requirements prior to being reimbursed.
House Floor Amendments to the engrossed bill.
1. Adds provision that failure to reimburse the costs does not impair the right to
redeem the property.