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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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transferred, the new or current owner, during the period allowed for1
redemption.2
B. (1) Upon the expiration of the period allowed for redemption, any tax3
sale purchaser whose tax sale certificate was not redeemed shall be required to4
file an affidavit in the conveyance records of the parish within sixty days of the5
date of expiration. The affidavit shall be accompanied by a date stamped copy6
of the tax sale purchaser's tax sale certificate and shall note the redemption7
period expiration date, with such date being calculated from the original filing8
date stamped upon the attached tax sale certificate.9
(2) Upon receipt of such affidavit from the recorder of conveyances, the10
assessor shall remove from the tax roll the name or names of any person or11
persons not listed as a purchaser on the tax sale certificate accompanying the12
affidavit. From that date forward, the tax sale property shall be assessed solely13
in the name of and taxes paid by the tax sale purchaser or purchasers.14
(3) Failure to assess the property in the name of the tax sale purchaser15
shall not affect the validity of the tax sale, nor extend the period allowed for16
redemption.17
C. (1) Notwithstanding any other provision of law to the contrary, in the city18
of New Orleans, if a tax sale purchaser has made improvements to abandoned or19
blighted property, as defined in R.S. 19:136.1, in order to bring the property into20
compliance with one or more municipal code ordinances prior to the property being21
redeemed, the person redeeming the property shall reimburse the tax sale purchaser22
for the costs of improvements required to bring the property into compliance with23
any such ordinances. The maximum amount of reimbursement for improvements24
shall be fifteen hundred dollars for abandoned property and three thousand dollars25
for blighted property. The maximum amount shall be per property per year.26
(2) In order to receive reimbursement for the costs of improvements, the tax27
sale purchaser shall be required to file an affidavit and receipts in the mortgage28
records of the parish documenting the costs of such improvements within sixty days29 SB NO. 574
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after receiving notice of redemption.1
(3) The failure by a person redeeming property to reimburse a tax sale2
purchaser for improvements made in accordance with the provisions of Paragraph3
(1) of this Subsection shall not terminate or otherwise impair in any way the right of4
any such person to redeem his property pursuant to the provisions of this Section.5
* * *6
§2164. Liability of tax sale purchaser7
During the period allowed for redemption, except as provided for by8
R.S. 47:2158, the tax sale purchaser shall not be liable for the tax sale property,9
or for the payment of taxes due thereon.10
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Riley Boudreaux.
DIGEST
Gallot (SB 574)
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 and that tax sale purchaser is not liable
for the tax sale property, or for the payment of taxes thereon except as provided for by R.S.
47:2158 (relative to orders of a political subdivision for the purpose of enforcing property
standards).
Upon the expiration of the period allowed for redemption, a tax sale purchaser whose tax
sale certificate was not redeemed is required to file an affidavit in the conveyance records
of the parish within 60 days of the date of expiration, accompanied by a date-stamped copy
of the tax sale purchaser's tax sale certificate noting the redemption period expiration date,
with such date being calculated from the original filing date which is stamped upon the
attached tax sale certificate.
Upon receipt of such affidavit by an assessor from the recorder of conveyances, the assessor
must remove from the tax roll the name or names of any person or persons not listed as a
purchaser on the tax sale certificate. From that date forward, the tax sale property is required
to be assessed solely in the name of, and taxes paid by, the tax sale purchaser or purchasers.
Proposed law provides that failure to assess the property in the name of the tax sale
purchaser does not affect the validity of the tax sale, nor extend the period allowed for
redemption.
Effective August 1, 2012.
(Amends R.S. 47:2161; adds R.S. 47:2164) SB NO. 574
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Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Provides a procedure for naming the tax sale purchaser as the taxpayer of
property not redeemed at the expiration of the period allowed for redemption.