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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.16
B. (1) Upon the expiration of the period allowed for redemption, any tax17 SB NO. 574
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sale purchaser whose tax sale certificate was not redeemed shall be required to1
file an affidavit in the conveyance records of the parish within sixty days of the2
date of expiration. The affidavit shall be accompanied by a date stamped copy3
of the tax sale purchaser's tax sale certificate and shall note the redemption4
period expiration date, with such date being calculated from the original filing5
date stamped upon the attached tax sale certificate.6
(2) Upon receipt of such affidavit from the recorder of conveyances, the7
assessor shall remove from the tax roll the name or names of any person or8
persons not listed as a purchaser on the tax sale certificate accompanying the9
affidavit. From that date forward, the tax sale property shall be assessed solely10
in the name of and taxes paid by the tax sale purchaser or purchasers.11
(3) Failure to assess the property in the name of the tax sale purchaser12
shall not affect the validity of the tax sale, nor extend the period allowed for13
redemption.14
C. (1) Notwithstanding any other provision of law to the contrary, in the city15
of New Orleans, if a tax sale purchaser has made improvements to abandoned or16
blighted property, as defined in R.S. 19:136.1, in order to bring the property into17
compliance with one or more municipal code ordinances prior to the property being18
redeemed, the person redeeming the property shall reimburse the tax sale purchaser19
for the costs of improvements required to bring the property into compliance with20
any such ordinances. The maximum amount of reimbursement for improvements21
shall be fifteen hundred dollars for abandoned property and three thousand dollars22
for blighted property. The maximum amount shall be per property per year.23
(2) In order to receive reimbursement for the costs of improvements, the tax24
sale purchaser shall be required to file an affidavit and receipts in the mortgage25
records of the parish documenting the costs of such improvements within sixty days26
after receiving notice of redemption.27
(3) The failure by a person redeeming property to reimburse a tax sale28
purchaser for improvements made in accordance with the provisions of Paragraph29 SB NO. 574
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(1) of this Subsection shall not terminate or otherwise impair in any way the right of1
any such person to redeem his property pursuant to the provisions of this Section.2
* * *3
§2164. Liability of tax sale purchaser4
During the period allowed for redemption, except as provided for by5
R.S. 47:2158, the tax sale purchaser shall not be liable for the tax sale property,6
or for the payment of taxes due thereon.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
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. If redeemed, the person redeeming
shall pay all statutory impositions assessed upon the property subsequent to tax sale.
Proposed law changes present law providing that 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)
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. SB NO. 574
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Senate Floor Amendments to engrossed bill
1. Replaces proposed law provision providing that after a tax sale and through
the end of the redemption period the property shall remain assessed in the
name of the 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 with
present law provision 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.