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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2012
SENATE BILL NO. 574
BY SENATOR GALLOT
TAX/AD VALOREM. Provides relative to changes of liability for payment of taxes during
the redemptive period after a tax sale. (8/1/12)
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 is7
hereby 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 if17 SB NO. 574
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
transferred, the new or current owner, during the period allowed for1
redemption.2
B. Upon the expiration of the period allowed for redemption, tax sale3
property shall be assessed in the name of and taxes paid by the tax sale4
purchaser. Failure to assess the property in the name of the tax sale purchaser5
at that time shall not affect the validity of the tax sale, nor extend the period6
allowed for redemption.7
C. (1) Notwithstanding any other provision of law to the contrary, in the city8
of New Orleans, if a tax sale purchaser has made improvements to abandoned or9
blighted property, as defined in R.S. 19:136.1, in order to bring the property into10
compliance with one or more municipal code ordinances prior to the property being11
redeemed, the person redeeming the property shall reimburse the tax sale purchaser12
for the costs of improvements required to bring the property into compliance with13
any such ordinances. The maximum amount of reimbursement for improvements14
shall be fifteen hundred dollars for abandoned property and three thousand dollars15
for blighted property. The maximum amount shall be per property per year.16
(2) In order to receive reimbursement for the costs of improvements, the tax17
sale purchaser shall be required to file an affidavit and receipts in the mortgage18
records of the parish documenting the costs of such improvements within sixty days19
after receiving notice of redemption.20
(3) The failure by a person redeeming property to reimburse a tax sale21
purchaser for improvements made in accordance with the provisions of Paragraph22
(1) of this Subsection shall not terminate or otherwise impair in any way the right of23
any such person to redeem his property pursuant to the provisions of this Section.24
* * *25
§2164. Liability of tax sale purchaser26
During the period allowed for redemption, the tax sale purchaser shall27
not be liable for the tax sale property, except with regard to properties subject28
to a writ of possession as provided in R.S. 47:2158.29 SB NO. 574
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
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 except
with regard to property subject to a writ of possession as provided in R.S. 47:2158.
Effective August 1, 2012.
(Amends R.S. 47:2161; adds R.S. 47:2164)