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)]
HB 1007 Engrossed 2022 Regular Session Phelps
Abstract: Prohibits eviction of the tax debtor residing in the tax sale property, prohibits the
charging of rental or lease payments, prohibits construction or improvements to the tax sale
property, and provides exceptions to the prohibition.
Present law provides that a tax sale confers on the tax sale purchaser, or on the political subdivision
to which the tax sale property is adjudicated, only tax sale title.
Present law further provides that if the tax sale property is not redeemed within the redemptive
period, then at the termination of the redemptive period, tax sale title transfers to its holder
ownership of the tax sale property, free of the ownership and other interests, claims, or
encumbrances held by all duly notified persons. Tax sale title is fully transferable and heritable, but
any successor of a tax sale title takes it subject to any existing right to redeem the property, or to
assert a nullity, to the extent and for the period of time that the right would have existed in the
absence of the transfer or succession.
Proposed law provides that tax sale title does not confer on the tax sale purchaser the right of
possession of tax sale property that is occupied by the owner and does not confer on the tax sale
purchaser the right to make improvements to the property or to charge rental or lease payments to
the owner or occupants occupying the tax sale property.
Present law provides that the rights in minerals, pipeline servitudes, predial servitudes, building
restrictions, and dedications in favor of political subdivisions, the public or public utilities shall not
be terminated pursuant to present law to the extent the interests remain effective against third parties
and are filed with the appropriate recorder prior to the filing of the tax sale certificate.
Proposed law retains present law and provides that the right of possession and occupancy of the
owner of tax sale property shall not be terminated pursuant to present law.
Present law (R.S. 47:2121 et seq.) provides the procedures for the payment and collection of property
taxes, including the procedures for the sale of property for the collection of delinquent ad valorem
property taxes.
Present law (R.S. 47:2122) provides for definitions which include definitions for "acquiring person",
"adjudicated property", "redemptive period", "tax debtor", "tax sale", and "tax sale property".
Proposed law retains present law. Present law (R.S. 47:2158) provides that when necessary to comply with an order of a political
subdivision for the purpose of enforcing property standards, upon the presentation of the order and
a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction, the
judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the
property and place the purchaser in actual possession.
Present law further provides that the purchaser may take actual possession without the order with
the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.
Proposed law (R.S. 47:2158.1) retains present law but also prohibits a tax debtor who is an owner
of and who is residing in the tax sale property from being subject to any eviction proceeding or a writ
of possession pursuant to present law during the redemptive period.
Present law (R.S. 47:2231) provides that after the tax sale certificate is filed, the political subdivision
may institute a suit in the district court of the parish in which the property is located to obtain
possession of the adjudicated property. Present law authorizes the suit to be tried by summary
proceeding and with costs of court being paid out of the first revenue received from the sale of the
tax sale property.
Proposed law (R.S. 47:2231.1) retains present law but also prohibits a tax debtor who is an owner
of and who is residing in the tax sale property adjudicated to a political subdivision from being
subject to any eviction proceeding or suit to obtain possession pursuant to present law during the
redemptive period.
Proposed law (R.S. 47:2158.1 and 2231.1) prohibits the acquiring person from charging any rental
or lease payments from the owner or occupants and prohibits constructions and improvements during
the redemptive period by the acquiring person to the tax sale property.
Proposed law provides that proposed law (R.S. 47:2158.1 and 2231.1) shall not apply to foreclosure
actions brought by a creditor holding a mortgage on the tax sale property.
Present law (C.C.P. Arts. 4701-4735) provides the procedures for evictions, including notice to
occupants, rule to show cause for delivery of possession, trial, judgment, warrant for possession,
execution of warrant, and appeals.
Proposed law retains present law and also provides that proposed law is subject to the prohibition
of eviction as provided by proposed law (R.S. 47:2158.1 and 2231.1).
(Amends R.S. 47:2121(C)(1) and (3); Adds R.S. 47:2158.1 and 2231.1 and C.C.P. Art. 4736)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill: 1. Prohibit a tax sale title from conferring to a tax sale purchaser the right to make
improvements on property occupied by the owner of property subject to a tax sale.
2. Prohibit the person acquiring tax sale property from charging rental or lease payments
to an occupant of property subject to a tax sale during the redemptive period.