HLS 12RS-933 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 427
BY REPRESENTATIVE ARNOLD
TAX/AD VALOREM TAX: Changes the liability for the payment of taxes during the
redemptive period after a tax sale
AN ACT1
To amend and reenact R.S. 47:2161 and to enact R.S. 47:2164, relative to ad valorem taxes;2
to require the payment of ad valorem taxes during the redemptive period after a tax3
sale; to provide for the liability for the payment of such taxes; and to provide for4
related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:2161 is hereby amended and reenacted and R.S. 47:2164 is hereby7
enacted, to read as follows: 8
§2161. Tax sale Post-sale assessment; title; payment of taxes by purchaser;9
improvements by tax sale purchaser10
A. From the date of filing a tax sale certificate selling tax sale title to a tax11
sale purchaser, all taxes on the property shall, after that date, be assessed to and paid12
by the tax sale purchaser until the property, or any part, is redeemed. If redeemed,13
the person redeeming shall pay all statutory impositions assessed upon the property14
subsequent to the tax sale. The failure to assess the property in the name of the tax15
sale purchaser shall not affect the validity of the tax sale. Tax sale property shall16
remain assessed in the name of and taxes paid by the tax debtor, or if transferred, the17
new or current owner, during the period allowed for redemption.18 HLS 12RS-933 ORIGINAL
HB NO. 427
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
B. Upon the expiration of the period allowed for redemption, tax sale1
property shall be assessed in the name of and taxes paid by the tax sale purchaser.2
Failure to assess the property in the name of the tax sale purchaser at that time shall3
not affect the validity of the tax sale, nor extend the period allowed for redemption.4
C. (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
* * *22
§2164. Liability of tax sale purchaser23
During the period allowed for redemption, the tax sale purchaser shall not be24
liable for the tax sale property, except with regard to properties subject to a writ of25
possession as provided in R.S. 47:2158.26 HLS 12RS-933 ORIGINAL
HB NO. 427
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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)]
Arnold HB No. 427
Abstract: Changes the liability for the payment of ad valorem tax after tax sale from the
tax sale purchaser to the tax debtor.
Present law requires that after a tax sale, the tax sale purchaser shall pay the taxes on a
property until the property is redeemed by the tax debtor.
Proposed law changes present law providing that after a tax sale and through the end of the
redemption period the property shall remain assessed in the name of and property taxes paid
by the tax debtor or, if transferred, the new owner. Upon the expiration of the redemption
period, the property shall be assessed in the name of and taxes paid by the tax sale purchaser.
Proposed law limits the liability of a tax sale purchaser during the redemption period.
(Amends R.S. 47:2161; Adds R.S. 47:2164)