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 659 Original 2024 Regular Session Phelps
Abstract: Increases the penalties for violations committed by a person acquiring tax sale title of
property from 5% of the price paid by the acquiring person for tax title and 5% of any
amounts paid by the tax debtor who is the owner of and who is residing in the tax sale
property for rental or lease payments to 20% of the price paid by the acquiring person for tax
title and 20% of any amounts paid by the tax debtor who is the owner of and who is residing
in the tax sale property for rental or lease payments.
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. 47:2158) 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, 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 authorizes a purchaser to take actual possession without the order with the consent or
acquiescence of the tax debtor or otherwise, provided no force or violence is used.
Present law 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. 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.
Present law (R.S. 47:2231.1) 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.
Present 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. Further provides for a penalty for violations of present law payable by an acquiring person of 5% of
the price paid by the acquiring person for tax title and 5% of any amounts paid by the tax debtor who
is the owner of and who is residing in the tax sale property for rental or lease payments. The penalty
shall accrue from the time the acquiring person took possession of the property until the time the
property is redeemed.
Proposed law increases the penalties for violations of present law payable by an acquiring person
from 5% of the price paid by the acquiring person for tax title and 5% of any amounts paid by the
tax debtor who is the owner of and who is residing in the tax sale property for rental or lease
payments to 20% of the price paid by the acquiring person for tax title and 20% of any amounts paid
by the tax debtor who is the owner of and who is residing in the tax sale property for rental or lease
payments. Otherwise retains present law.
(Amends R.S. 47:2158.1(B) and 2231.1(B))