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ACT No. 275
Regular Session, 2011
HOUSE BILL NO. 335
BY REPRESENTATIVES BROSSETT, ABRAMSON, ARNOLD, AUSTI N BADON,
BISHOP, HENDERSON, HINES, LEGER, MORENO, AND STI AES AND
SENATORS CROWE, GUILLORY, MILLS, MORRELL, AND WILLARD-LEWIS
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
by the tax sale purchaser until the property, or any part, is redeemed. If redeemed,19
the person redeeming shall pay all statutory impositions assessed upon the property20
subsequent to the tax sale. The failure to assess the property in the name of the tax21
sale purchaser shall not affect the validity of the tax sale.22
B.(1) Notwithstanding any other provision of law to the contrary, in the city23
of New Orleans, if a tax sale purchaser has made improvements to abandoned or24 ENROLLEDHB NO. 335
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blighted property, as defined in R.S. 19:136.1, in order to bring the property into1
compliance with one or more municipal code ordinances prior to the property being2
redeemed, the person redeeming the property shall reimburse the tax sale purchaser3
for the costs of improvements required to bring the property into compliance with4
any such ordinances. The maximum amount of reimbursement for improvements5
shall be fifteen hundred dollars for abandoned property and three thousand dollars6
for blighted property. The maximum amount shall be per property per year.7
(2) In order to receive reimbursement for the costs of improvements, the tax8
sale purchaser shall be required to file an affidavit and receipts in the mortgage9
records of the parish documenting the costs of such improvements within sixty days10
after receiving notice of redemption.11
(3) The failure by a person redeeming property to reimburse a tax sale12
purchaser for improvements made in accordance with the provisions of Paragraph13
(1) of this Subsection shall not terminate or otherwise impair in any way the right of14
any such person to redeem his property pursuant to the provisions of this Section.15
Section 2. This Act shall become effective upon signature by the governor or, if not16
signed by the governor, upon expiration of the time for bills to become law without signature17
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If18
vetoed by the governor and subsequently approved by the legislature, this Act shall become19
effective on the day following such approval.20
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: