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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 659 2024 Regular Session Phelps
Keyword and oneliner of the instrument as it left the House
TAX/PROPERTY: Increases certain penalties relative to certain prohibited actions regarding tax
sale property
Report rejects Senate amendments which would have:
1. Provided that this Act terminates if SB No. 505 of this 2024 R.S. is enacted into law and
becomes effective.
Report amends the bill to:
1. Technical amendments to reorganize proposed law into separate Paragraphs.
2. Remove reference to redemptive period in favor of redemption in accordance with law.
Digest of the bill as proposed by the Conference Committee
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 retains present law but adds a penalty for an acquiring person to forfeit any right to
claim any statutory imposition associated with the property acquired through a tax sale other than
the delinquent amount of unpaid taxes if the acquiring person improperly charges rent or lease
payments or improperly evicts a property owner who is residing in tax sale property if the property
is redeemed in accordance with present law.
(Amends R.S. 47:2158.1(B) and 2231.1(B))