RÉSUMÉ DIGEST
ACT 627 (HB 659) 2024 Regular Session Phelps
Existing 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.
Existing 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.
Existing 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.
Existing 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
existing law during the redemptive period.
Existing 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.
Existing 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 existing law during the
redemptive period.
Existing 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 existing 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 accrues from the time the acquiring person took possession of
the property until the time the property is redeemed.
New law 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 existing law.
Effective August 1, 2024.
(Amends R.S. 47:2158.1(B) and 2231.1(B))