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2025 Regular Session
SENATE BILL NO. 55
BY SENATOR MILLER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM. Provides relative to the assessment, payment, and allocation of ad
valorem taxes. (1/1/26)
1 AN ACT
2 To amend and reenact R.S. 47:2122, 2127, 2151, 2153(A), the introductory paragraph of
3 (B)(1), (C)(1)(a) and (4), and (D), 2154(A) and (C) through (F), 2155, 2156, 2158,
4 2158.1, 2160, 2162, 2163, 2201 through 2204, the heading of 2208 and (A), (D), and
5 (E), 2209, 2211, the heading of Part V of Chapter 5 of Subtitle III of Title 47 of the
6 Louisiana Revised Statutes of 1950, 2242, 2243(A) and (B), 2244, the heading and
7 introductory paragraph of 2245, the heading of Subpart B of Part V of Chapter 5 of
8 Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, 2246, 2247, the
9 heading of Part VI of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised
10 Statutes of 1950, as amended and reenacted by Section 1 of Act 774 of the 2024
11 Regular Session of the Legislature of Louisiana, R.S. 47:2127.1, 2140, 2151.1,
12 2160.1, 2164, 2207.1, 2241.1, 2266.1(A), (D), and (E), 2267, and 2268 as enacted
13 by Section 1 of Act 774 of the 2024 Regular Session of the Legislature of Louisiana,
14 and the heading of Part III of Chapter 5 of Subtitle III of Title 47 of the Louisiana
15 Revised Statutes of 1950, R.S. 47:2145(E), the heading of Part IV of Chapter 5 of
16 Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, 2205, and the
17 heading of 2207 and (A), the introductory paragraph of (B), the introductory
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1 paragraph of (C), and (E), to enact R.S. 47:2127(E) and 2208(F) of Section 1 of Act
2 774 of the 2024 Regular Session of the Legislature of Louisiana, and to repeal R.S.
3 47:2153.1 as enacted by Section 1 of Act 774 of the 2024 Regular Session of the
4 Legislature of Louisiana, relative to the assessment, payment, and allocation of ad
5 valorem taxes; to provide for definitions; to provide for interest, penalties, liens, and
6 privileges; to provide relative to tax lien auctions; to provide for tax lien certificates
7 and processes related thereto; to provide relative to tax liens held by a political
8 subdivision; to provide for effectiveness; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:2122, 2127, 2145(E), 2151, 2153(A), the introductory paragraph
11 of (B)(1), (C)(1)(a) and (4), and (D), 2154(A) and (C) through (F), 2155, 2156, 2158,
12 2158.1, 2160, 2162, 2163, 2201 through 2204, the heading of 2208 and (A), (D), and (E),
13 2209, 2211, the heading of Part V of Chapter 5 of Subtitle III of Title 47 of the Louisiana
14 Revised Statutes of 1950, 2242, 2243(A) and (B), 2244, the heading and introductory
15 paragraph of 2245, the heading of Subpart B of Part V of Chapter 5 of Subtitle III of Title
16 47 of the Louisiana Revised Statutes of 1950, 2246, 2247, the heading of Part VI of Chapter
17 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, as amended and
18 reenacted by Section 1 of Act 774 of the 2024 Regular Session of the Legislature of
19 Louisiana, R.S. 47:2127.1, 2140, 2151.1, 2160.1, 2164, 2207.1, 2241.1, 2266.1(A), (D), and
20 (E), 2267, and 2268 as enacted by Section 1 of Act 774 of the 2024 Regular Session of the
21 Legislature of Louisiana are hereby amended and reenacted and R.S. 47:2127(E) and
22 2208(F) of Section 1 of Act 774 of the 2024 Regular Session of the Legislature of Louisiana
23 are hereby enacted to read as follows:
24 §2122. Definitions
25 The following terms used in this Chapter shall have the definitions ascribed
26 in this Section, unless the context clearly requires otherwise:
27 (1) "Acquiring person" means any of the following:
28 (a) A person acquiring title at a tax sale conducted prior to January 1, 2009.
29 (b) A political subdivision or any other person seeking to acquire or acquiring
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1 ownership of adjudicated property.
2 (c) A person acquiring tax sale title to a tax sale property at a tax sale
3 conducted after January 1, 2009, but before January 1, 2026.
4 (d) A person acquiring the delinquent obligation at a tax auction after January
5 1, 2026.
6 (2) "Adjudicated property" means property of which tax sale title is acquired
7 by a political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.
8 (3) "Authenticate" means either of the following:
9 (a) To sign.
10 (b) To execute or otherwise adopt a symbol, or encrypt or similarly process
11 a written notice in whole or in part, with the present intent of the authenticating
12 person to identify the person and adopt or accept a written notice.
13 (4) "Commission" means the Louisiana Tax Commission.
14 (5) "Delinquent obligation" means the debt for statutory impositions
15 included in the tax bill that are not paid by the due date and any subsequent
16 statutory impositions paid pursuant to R.S. 47:2160.1(B), plus any interest,
17 penalty, and costs that may accrue in accordance with this Chapter.
18 (6) "Face value" of a tax lien certificate means the total amount of the
19 delinquent obligation at the time the tax lien certificate is issued. This shall
20 include the delinquent statutory impositions and any interest and costs accruing
21 prior to the issuance of the tax lien certificate but shall not include any penalty
22 assessed pursuant to R.S. 47:2127.
23 (7) "Forbidden purchase nullity" means a nullity of an action conducted in
24 violation of R.S. 47:2162.
25 (7)(8) "Ordinance" means either of the following:
26 (a) An act of a political subdivision that has the force and effect of law,
27 including but not limited to an ordinance, a resolution, or a motion.
28 (b) A rule or regulation promulgated by the State Land Office, the division
29 of administration, or by another state agency with authority over adjudicated
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1 properties.
2 (8)(9) "Owner" means a person who holds an ownership or usufruct interest
3 in the property at issue as shown in the conveyance and mortgage records of the
4 appropriate parish of the date of the determination.
5 (9)(10) "Payment nullity" means a nullity arising from payment of taxes prior
6 to a tax lien auction, including payment based on dual assessment.
7 (10)(11) "Political subdivision" means any of the following to the extent that
8 it has the power to levy statutory impositions and conduct tax lien auctions for
9 failure to pay statutory impositions:
10 (a) The state.
11 (b) Any political subdivision as defined in Article VI, Section 44 of the
12 Constitution of Louisiana.
13 (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b)
14 of this Paragraph.
15 (11)(12) "Redemptive period" means the period in which a person may
16 redeem property as provided in the law prior to January 1, 2025.
17 (12)(13) "Signed" includes using any symbol executed or adopted with
18 present intention to adopt or accept a writing in tangible form.
19 (13)(14) "Statutory impositions" means ad valorem taxes and any imposition
20 in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor.
21 (14) "Tax auction party" means the tax notice party, the owner of property,
22 including the owner of record at the time of a tax lien auction, as shown in the
23 conveyance records of the appropriate parish, any reasonably locatable person
24 holding an identifiable ownership or usufruct interest even if not shown in the
25 conveyance records of the parish in which the property subject to the tax lien is
26 located, and any other person holding an interest, such as a mortgage, privilege, or
27 other encumbrance on the property, including a tax lien certificate holder, as shown
28 in the mortgage and conveyance records of the appropriate parish.
29 (15) "Tax debtor" means the person listed on the tax roll in accordance with
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1 R.S. 47:2126 as of the date of the assessor's determination.
2 (16) "Tax lien" means the right to receive payment of the delinquent
3 obligation and includes the lien and privilege securing the delinquent obligation
4 in accordance with R.S. 47:2127(C).
5 (16)(17) "Tax lien auction" means the sale of a delinquent obligation tax lien
6 pursuant to this Chapter R.S. 47:2154.
7 (18) "Tax lien auction party" means each of the following persons, to the
8 extent that the person's interest and whereabouts are reasonably ascertainable:
9 (a) A tax notice party.
10 (b) The owner or owners of the property.
11 (c) The owner or owners of the property at the time of the tax lien
12 auction.
13 (d) A lessee of the property whose lease or a notice thereof has been
14 recorded.
15 (e) Any other person holding an interest in the property, including any
16 mortgage, privilege, or other encumbrance. This shall include a tax lien
17 certificate holder.
18 (17)(19) "Tax lien certificate" means the written instrument evidencing the
19 delinquent obligation and the lien and privilege securing it that identifies the holder
20 thereof tax lien and its assignment to the party identified thereon.
21 (20) "Tax lien certificate holder" means the purchaser of a tax lien
22 pursuant to this Chapter and the purchaser's successors or assigns, provided
23 that the tax lien has not been extinguished.
24 (18)(21) "Tax notice party" means each tax debtor and any person requesting
25 notice pursuant to in accordance with R.S. 47:2159 as of the date of the assessor's
26 determination.
27 (19)(22) "Tax sale" means the sale or adjudication of tax sale title to property
28 prior to January 1, 2026.
29 (20)(23) "Tax sale certificate" means the written notice evidencing a tax sale
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1 to be filed in accordance with R.S. 47:2155 and 2196 as of December 31, 2025.
2 (21)(24) "Termination price" means the amount calculated pursuant to R.S.
3 47:2243 that is required to be paid in order to terminate extinguish a tax lien
4 certificate.
5 (22)(25) "Written notice", "notice", "written", or "writing" means information
6 that is inscribed on a tangible medium or which is stored in an electronic or other
7 medium and is retrievable in perceivable form.
8 * * *
9 §2127. Time for payment; interest and penalty; notification
10 A. Time for payment. Statutory impositions may be paid as soon as the tax
11 roll is delivered to the tax collector and, except as otherwise provided by law, shall
12 be paid no later than December thirty-first in each respective year. and, if If not paid
13 by that date, the statutory impositions shall be considered delinquent the following
14 day.
15 B. Interest and penalty.
16 (1)(a) All delinquent statutory impositions, whether levied on movable or
17 immovable property, shall bear interest from the day after the taxes were due until
18 paid, at the rate of one percent per month or any part thereof, calculated on a
19 noncompounding basis.
20 (b) Interest shall continue to accrue on the statutory impositions as
21 provided in Subparagraph (a) of this Paragraph until either of the following
22 occur:
23 (i) The statutory impositions are paid.
24 (ii) A tax lien certificate is issued for the delinquent obligation or, for
25 statutory impositions levied on movable property, the property is sold pursuant
26 to the provisions of Subpart A of Part III of this Chapter, R.S. 47:2141 et seq.
27 (2) If the delinquent obligation tax lien is offered for sale at tax lien auction,
28 a five percent penalty calculated on the statutory impositions shall be assessed.
29 Interest shall not accrue on the penalty. In the event of a tax lien auction of
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1 immovable property, the interest rate may be reduced.
2 (3) In the event of an erroneous assessment and adjustment by the tax
3 commission, the tax debtor shall have fifteen days after the date of receipt of notice
4 of the revised assessment in which to pay the adjusted amount without interest or
5 penalty. If the address provided by the tax assessor on the tax roll proves to be
6 incorrect and the tax debtor does not receive a timely notice, the tax collector may
7 extend to the tax debtor a fifteen-day notice in which to pay without interest or
8 penalty.
9 C. Tax lien. The delinquent obligation shall be secured by a lien and
10 privilege in accordance with the provisions of R.S. 47:1993(G). The lien and
11 privilege shall have priority over all other mortgages, liens, privileges, and other
12 encumbrances. Except as otherwise provided in R.S. 47:2267, all tax liens shall
13 rank concurrently, irrespective of when the statutory impositions become due
14 or the tax lien certificates are recorded.
15 D. Failure to pay. All statutory impositions shall be paid. Failure to pay If
16 the total statutory impositions, interest, and costs due on immovable property
17 remain unpaid ninety days after becoming delinquent, shall subject the tax lien
18 to shall be offered for sale at a tax lien auction in accordance with R.S. 47:2154.
19 The tax lien shall have priority over all mortgages, liens, and other privileges
20 encumbering the property. All tax liens issued by the tax collector or other tax
21 collectors shall be ranked in pari passu. In the case of unpaid statutory impositions
22 due on movable property, the movable property shall be subject to seizure and
23 sale in accordance with the provisions of Subpart A of Part III of this Chapter,
24 R.S. 47:2141 et seq.
25 D.E.(1) Notification. As soon as practical practicable following delivery of
26 the tax roll to the tax collector as required by in accordance with R.S. 47:2126, the
27 tax collector shall send by United States mail to each tax notice party written notice
28 by United States mail of statutory impositions due. The written notice shall be sent
29 to each tax debtor at his the address listed on the tax roll and to each other tax notice
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1 party at the address given in the request for notice pursuant to R.S. 47:2159.
2 (2) The written notice shall do each of the following:
3 (a) disclose Disclose the total amount of statutory impositions due by the tax
4 debtor for the current year, the ward in which the property is located, and the number
5 of the assessment. The written notice shall
6 (b) request Direct the tax debtor to return the written notice to the tax
7 collector with remittance.
8 (c) The notice shall inform and shall remind Inform the tax debtor of the date
9 by which statutory impositions must be paid and that interest will accrue on the
10 statutory impositions at the rate of one percent per month on a noncompounding
11 basis from the day after the statutory impositions were due.
12 (d) The notice shall indicate if there is a Indicate the existence of any prior
13 unredeemed tax sale, tax sale certificate, or outstanding tax lien certificate in
14 connection with the immovable property. The failure to provide notice shall not
15 affect the validity of the tax lien auction.
16 (3) The written notice shall be deemed sufficient if it is in the following form:
17 "[Name of Political Subdivision]
18 [YEAR] Property Tax Notice
19 [List All Tax Notice Parties and their addresses]
20 Description of Charges Amount
21 Estimated Amount Due
22
23 [Name of Tax District]
24
25 Total Statutory Impositions for
26 the Current Year
27
28 THIS AMOUNT IS THE
29 TOTAL OF AD VALOREM
30 TAXES AND OTHER
31 STATUTORY IMPOSITIONS
32 INCLUDED ON YOUR TAX
33 BILL DUE FOR THE
34 CURRENT YEAR. THE
35 OBLIGATION TO PAY AD
36 VALOREM TAXES AND
37 STATUTORY IMPOSITIONS
38 SHALL BE DELINQUENT
39 ON [DATE].
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1
2 Property Address
3
4 Ward
5
6 Assessment No.
7
8
9
10 Legal Description
11
12
13 PLEASE REMIT BY [DATE]
1415
16 *** ACCESS YOUR PROPERTY TAXES AND OTHER STATUTORY
17 IMPOSITIONS AND PAY ONLINE @
18 ____________________________________ ***
19
20 NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST
21 WILL ACCRUE AT THE RATE OF 1% PER MONTH ON A NON-
22 COMPOUNDING BASIS UNTIL PAID.
23
24 Failure to pay the total statutory impositions, interest, and costs due
25 before may cause the tax lien to be offered for sale at tax lien auction.
26
27 [ ] INDICATE IF APPLICABLE: According to our records, the
28 property for which these statutory impositions are due has previously
29 been sold at a tax sale or tax sale title or tax lien certificate has previously
30 been issued. You should take steps immediately to remedy this threat to
31 your ownership. You may have a right of redemption or termination if
32 timely exercised.
33
34 Please fold and tear along perforated line.
35 [YEAR] PROPERTY TAX AND STATUTORY I MPOSITIONS NOTICE
36 [Name & Address of Tax Collector] Amount Due:
37
38 Ward: Assessment No.:
39
40 [Name & Address of Tax Debtor] Due Date:
41
42 Make check payable to:__________________________________
43
44 • Retain the top portion of this form for your records.
45
46 • Write account number on your check. The canceled check will serve
47 as your receipt.
48
49 • For [name of political subdivision] tax information only call
50 [number] or fax [number].
51
52 • Access your property tax and pay online @ [Internet address].
53
54 • Change of address requests and questions regarding the assessed
55 value of the property should be directed to:
56
57 [Name & Address of Tax Collector]
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1 (Tax records cannot be changed without instructions from the respective
2 parish tax assessor)
3
4 Please sign below and return this portion of notice with check made payable
5 to: [______________________]
6 These taxes paid by:___________________________________________"
7 §2127.1. Immovable property; lots assessed together
8 If two or more lots or parcels of ground have been assessed in any year or
9 years to the same tax debtor at a certain valuation for the whole together, without
10 distinguishing the valuation of each lot or parcel separately, the tax collector is
11 authorized, but shall not be obligated, to receive the proportion of statutory
12 impositions under assessment fairly due upon any one or more of the lots or parcels
13 separately. The proportions shall be ascertained and fixed by a certificate
14 authenticated by the assessor and approved by the tax collector. The lots or parcels
15 upon which their the proportions are paid shall be free from the proportion of taxes
16 pertaining to the other lots or parcels of the assessment.
17 * * *
18 §2140§2141. Time period in which to conduct sales of movable property tax sales
19 for the collection of delinquent taxes
20 Once three years, after have passed from December thirty-first of the year
21 in which statutory impositions are due, have passed, except for adjudicated property,
22 no tax sale of movable property for the collection of delinquent taxes shall be
23 conducted with regard to statutory impositions, provided that the time period shall
24 be suspended by the pendency of any suit which prevents the collection of the
25 statutory impositions, and the time of the suspension shall be excluded from the
26 computation of the three years.
27 * * *
28 §2151. Transfer after tax roll delivered
29 A sale, pledge, mortgage, lien, or other alienation or encumbrance of property
30 made after the tax roll has been delivered to the tax collector shall not affect the
31 statutory impositions assessed on the property or any tax lien that remains
32 outstanding on the property to enforce collection of delinquent statutory
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1 impositions.
2 §2151.1. Time period in which to conduct an immovable property tax lien auction
3 Once three years, after December thirty-first of the year in which statutory
4 impositions are due, have passed, no tax lien auction shall be conducted with regard
5 to statutory impositions, provided that the time period shall be suspended by the
6 pendency of any suit which prevents the collection of the statutory impositions, and
7 the time of the suspension shall be excluded from the computation of the three years.
8 The sale of a tax lien auction certificate issued in the name of the political
9 subdivision shall not be considered a tax lien auction. Unpaid statutory impositions
10 that have been delinquent for a period of three years or more shall not be
11 included in the sale price at any tax lien auction. This period shall be suspended
12 during the pendency of any suit that prevents the collection of the statutory
13 impositions. Nothing in this Section shall be construed as prohibiting the sale
14 of a tax lien by a political subdivision pursuant to R.S. 47:2247.
15 * * *
16 §2153. Notice of delinquency; tax lien holder; tax lien auction
17 A. No later than the first Monday of February of each year, or as soon
18 thereafter as possible, the tax collector shall send a written notice by certified mail,
19 return receipt requested, to each tax notice party when the tax debtor has not paid all
20 OF of the statutory impositions assessed on immovable property for the previous
21 year. The notice shall inform the tax notice party that if the statutory impositions are
22 not paid within twenty days after the sending of the notice, or as soon thereafter
23 before the tax lien auction is scheduled, the tax collector shall will advertise for sale
24 by public auction the delinquent obligation and the lien and privilege securing it tax
25 lien and that the tax collector shall will issue in favor of the winning bidder and
26 record in the mortgage records a tax lien certificate. The notice shall be sufficient if
27 it is in the following form:
28 "Year Ward Sect. Ass. # Property # Notice #
29
30
31 ********PLEASE NOTE******** [NAME OF POLITICAL SUBDIVISION]
32 *By law your ad valorem taxes and other statutory
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1 impositions are delinquent after December thirty-
2 first. The law requires interest be charged as
3 follows: A flat rate of one percent (1%) per month
4 on a noncompounding basis on delinquent ad
5 valorem taxes and other statutory impositions.
6 *If monies for payment of ad valorem taxes and
7 statutory impositions are in escrow, please forward
8 tax notice to your mortgage company.
9 *If a receipt is requested, enclose a self-addressed
10 stamped envelope along with your payment.
11 *Please notify the sheriff's office or the assessor's
12 office with all address changes.
13 *For questions about assessed value or millages
14 contact:
15 Assessor's Office:
16 Property Tax Dept:
17 *Payment may be made online at
18 __________________________
19
20 *[DATE OF NOTICE]. If ad valorem taxes and
21 statutory impositions are not paid in full within
22 twenty (20) days after this date, the tax collector
23 will proceed to auction the tax lien for payment of
24 taxes and other statutory impositions at [list
25 location of the tax lien auction] beginning on [list
26 first day of sale] and will issue a tax lien certificate
27 in favor of the winning bidder. The tax lien
28 certificate shall will be prima facie evidence of the
29 validity of the tax lien and privilege, and the
30 assignment to the tax lien purchaser. You will have
31 the right to pay the amounts due until the day
32 before the auction. If the tax lien is sold at auction,
33 you may terminate the lien according to law, but in
34 order to terminate, you will be required to pay the
35 delinquent obligation, which includes the a five
36 percent (5%) penalty, and interest not to exceed the
37 rate of one percent (1%) per month on a
38 noncompounding basis computed on the amount
39 paid at auction by the tax lien certificate purchaser,
40 together with other amounts in accordance with
41 law.
42 *Until judgment of court is executed, the above-
43 described tax lien auction shall not serve to
44 terminate any ownership interest or right to
45 possession THAT that you have in the property.
46 During the termination period, the tax lien
47 certificate holder may not subject you to any
48 eviction proceeding and is not entitled to collect
49 any lease or rental payments. Any attempt to do so
50 is unlawful and will subject the lienholder to
51 penalty by law.
52
53 Total Assessed
54 Value Tax
55 Distributions
MillagesHomestead
Exemption
Taxes and other
Statutory
Impositions
Due
Assessment Information
56 [add taxing
57 districts]
[add amount of
tax due each
district]
Total Assessed Value
58 Property Description
59 Total Statutory
60 Impositions Due
61 Interest
62
63 Costs
64
65 Total
66
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1 [Name of Tax Collector and Address]
2 Total Statutory Impositions Due
3 Interest
4 Cost
5 Total
6 [Tax Collector Name]
7 YEAR
8
WARD SECT ASS.# PROPERTY NOTICE #
9 Name of Tax Debtor
10 [address]
11 Make checks payable to: [Tax Collector Name]
12 Mail this portion of tax bill and payment to: [address]"
13 B.(1) If the certified mail sent to the tax debtor is returned for any reason, the
14 tax collector shall resend the notice by first class mail and to "occupant" at the
15 address listed and shall take additional steps to notify the tax debtor of the delinquent
16 statutory impositions and pending tax lien auction, which shall include any at least
17 three of the following:
18 * * *
19 C.(1)(a) At the expiration of twenty days' notice, counting from the day when
20 the last of the written notices are sent, or as soon thereafter as practicable, the tax
21 collector shall proceed to publish a notice of the delinquency and to advertise for
22 auction the consolidated delinquent tax list under one form in the official journal of
23 the political subdivision. The publication and advertisement shall be sufficient if it
24 is in the following form:
25 "DELINQUENT TAX AND STATUTORY I MPOSITION LIST
26 ______________________________ vs. Delinquent Tax Debtors
27 (insert appropriate taxing bodies)
28 By virtue of the authority vested in me by the constitution and the laws of the State
29 of Louisiana, I will sell by public auction, at ____________________, beginning at
30 __________ o'clock a.m. on __________, the __________ day of __________,
31 ____, and continuing on each succeeding legal day, until the auction is completed,
32 the tax lien. I will issue in favor of the winning bidder and record in the mortgage
33 records a tax lien certificate to all immovable property on which taxes are now due
34 to ___________________________, to enforce collection of taxes (insert affected
35 taxing bodies) assessed in the year ____, together with interest thereon from January
36 1, ____, at the a rate not to exceed one percent (1%) per month on a
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1 noncompounding basis until paid and all costs. The names of the delinquent tax
2 debtors, the amount of statutory impositions due, including any due for prior years,
3 and the immovable property assessed to each for which a tax lien certificate will be
4 issued are as follows: (Insert names of delinquent tax debtors in alphabetical order,
5 the amount of statutory impositions due, including any due for prior years on each
6 specific piece of property, and the description of each specific piece of immovable
7 property for which a tax lien certificate will be issued.)
8 At the auction, I will sell the tax lien to the winning bidder. The auction sale will be
9 for cash or other payment method acceptable to the tax collector, in legal tender
10 money of the United States.
11 At any time prior to the institution of an action to enforce the tax lien certificate, the
12 tax lien certificate may be terminated extinguished by paying the price paid at
13 auction together with interest at the rate established at the tax lien auction which
14 shall not exceed one percent (1%) per month on a noncompounding basis computed
15 on the amount paid at auction by the tax lien certificate purchaser until terminated,
16 a penalty at the rate of five percent (5%), and costs reimbursable pursuant to R.S.
17 47:2156. The termination payment shall also include the amount of any subsequent
18 parish and municipal statutory impositions paid by the tax lien certificate holder,
19 together with the applicable five percent (5%) penalty and any applicable interest
20 computed on the statutory impositions at a rate of one percent (1%) per month on a
21 noncompounding basis."
22 * * *
23 (4) No tax lien auction shall be set aside or annulled for any error in
24 description or measurement of the property assessed in the name of the tax debtor,
25 provided that the property can be reasonably identified. No judgment annulling a tax
26 sale or tax lien auction shall have effect until the price and all statutory impositions
27 and costs are paid; however, this shall not apply to sales annulled because the taxes
28 were paid prior to the date of sale.
29 * * *
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1 D. The failure of the tax collector to properly advertise the tax lien auction
2 as specified in this Section shall not be a basis to nullify annul the tax lien auction
3 under R.S. 47:2286.
4 * * *
5 §2154. Tax lien auctions; time of auction; price
6 A.(1) The tax collector shall advertise for sale by public auction the tax lien
7 evidencing delinquent obligations on or before May first of the year following the
8 year in which the taxes were assessed, or as soon thereafter as possible.
9 (2) Notwithstanding the provisions of Paragraph (1) of this Subsection
10 and R.S. 47:2127(D) to the contrary, a delinquent obligation related to
11 immovable property subject to an outstanding tax lien certificate issued in favor
12 of and held by a political subdivision, may be excluded from a tax lien auction
13 at the election of the political subdivision. As soon as practicable after an
14 election pursuant to this Paragraph is made, the tax collector shall issue and file
15 in the mortgage records a tax lien certificate for the delinquent obligation in
16 favor of the political subdivision.
17 * * *
18 C. The opening bid shall be for the statutory impositions due on the property,
19 together with any applicable costs and interest at the rate of one percent per month,
20 on a noncompounding basis from the day after the due date until the date of the
21 auction. The bidders may submit bids reducing the amount of monthly interest to be
22 assessed on the amount paid at the tax lien auction in increments not less than
23 one-tenth of a percent. However, the lowest interest rate that can be bid is seven-
24 tenths of one percent per month on a noncompounding basis. The winning bid shall
25 be that which requires the assessment of the lowest interest to be assessed against the
26 amount paid at the tax lien auction. If multiple bidders offer the same lowest interest,
27 then the winner shall be the first to submit the bid. The auction price shall be the
28 face value of the tax lien certificate.
29 D.(1) The auction shall be conducted by competitive bid. The subject of
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1 the competitive bidding shall be the monthly rate at which interest will accrue
2 on the face value of the tax lien certificate upon its issuance.
3 (2)(a) Subject to a maximum bid of one percent per month, bidders may
4 submit bids reducing the monthly interest rate in increments of one-tenth of one
5 percent or an integral multiple thereof. The bid that requires the assessment of
6 interest at the lowest rate shall be declared the winner. If multiple bidders
7 submit the same lowest bid, the winner shall be the first in time to submit the
8 bid.
9 (b) Notwithstanding the provisions of Subparagraph (a) of this
10 Paragraph, no bid shall be accepted that purports to reduce the rate of monthly
11 interest below seven-tenths of one percent.
12 D.E.(1) The No later than thirty days after conclusion of the tax lien
13 auction, the tax collector shall issue and file in the mortgage records of the parish
14 in which the property is situated a tax lien certificate in favor of the winning bidder.,
15 or if If there is no bidder, the tax collector shall issue and record the tax lien
16 certificate in favor of the political subdivision. The recording cost due to the clerk
17 of court shall be included in the price paid at the tax lien auction and the face
18 value of the tax lien certificate. The tax collector shall also deliver a certified copy
19 of the tax lien certificate to the winning bidder.
20 (2) The tax lien certificate shall be prima facie evidence of the validity of the
21 tax lien and the assignment to the person named thereon.
22 E. The amount owed to the tax lien certificate holder for the delinquent
23 obligation shall be secured by a tax lien on the immovable property described in the
24 tax lien certificate. This lien shall have priority over all mortgages, liens, and
25 privileges encumbering the property, but all tax lien certificates issued by the tax
26 collector or other tax collectors shall be ranked equally with each other.
27 F. The tax lien certificate shall be filed no later than thirty days after the
28 conclusion of the tax lien auction. The recording cost due to the clerk of court shall
29 be included in the opening bid.
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1 F. Upon the issuance of a tax lien certificate, interest shall accrue on the
2 face value of the tax lien certificate at the monthly rate established by the
3 winning bid at the tax lien auction. If the tax lien certificate is issued in favor of
4 the political subdivision, interest shall accrue on the face value of the tax lien
5 certificate at the rate of one percent per month. In both cases, interest shall be
6 calculated on a noncompounding basis.
7 §2155. Tax lien certificate
8 A. The tax collector shall authenticate and file in accordance with law, in
9 person or by deputy, in the political subdivision's name, a tax lien certificate to in
10 favor of the winning bidder or, in the event of if no bidder, to in favor of the
11 political subdivision, in which the tax collector shall relate in substance a brief
12 history of the proceedings had, describe the property, and state the face value of the
13 tax lien certificate, including the amount of the statutory impositions, interest and
14 costs included in the auction price, the monthly interest rate, the penalty assessed
15 at auction, and, if applicable, the payment made to him in cash, cashier's check,
16 certified check, money order, credit card, or wire transfer, or other payment method.
17 The tax collector shall deliver a tax lien certificate to the winning bidder or, if no
18 bidder, the political subdivision and shall conclude the auction with the statement
19 that the statutory impositions, together with interest, penalties, and costs, may be
20 paid at any time prior to the expiration of thirty days after service of a petition to
21 enforce the tax lien certificate. The tax lien certificate shall contain the full name and
22 address of the tax lien certificate holder winning bidder or, if no bidder, the name
23 of the political subdivision. The certificate shall be sufficient if it is in the following
24 form:
25 "Tax Lien Certificate
26 [Name of Political Subdivision]
27 v.
28 [Name of Tax Debtor]
29 State of Louisiana
30 Parish of ______________
31 City of ________________
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1 To: ___________________
2 On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the
3 [Name of political subdivision], in the name of the [name of political subdivision], and by virtue of the
4 authority in me vested by the constitution and laws of the state of Louisiana and in pursuance of the
5 requirements of those laws, having mailed and published the notice required by law and having strictly
6 complied with each and every requirement of the laws relating to delinquent statutory impositions, did
7 sell by public auction the tax lien, evidenced by this tax lien certificate, for encumbering the property
8 described below.
9 To-wit:
10 Ward__________ Section No. _________ Taxes $__________________
11 Assessment No._____________________ Interest __________________
12 Penalties __________________
13 Costs ___________________
14 Total Face Value___________________
15 Penalty (if applicable) ___________________
16 Property description: _________________________________________________
17 [Name and address of Purchaser] being the winning bidder, and having bid the interest rate of
18 _____%, and having complied with the terms of the auction, is issued a tax lien certificate for the property,
19 which shall be prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser].
20 This tax lien certificate entitles him or his successors or assigns to be paid the termination price. He or his
21 successors or assigns shall also be entitled to amounts paid by the certificate purchaser subsequent to the
22 auction as provided by law.
23 NOW, THEREFORE, all of the formalities of the law having been complied with, I [Name of
24 Tax Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me
25 vested by the laws of the state of Louisiana, do by these presents issue and transfer unto [Name and
26 Address of Purchaser] this tax lien certificate to the above-described property with all the improvements
27 thereon. Any person may cause the tax lien certificate to be terminated extinguished by paying the
28 termination price.
29 IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish
30 of _____________________, in the presence of the two undersigned competent witnesses, who also
31 signed on this _________ day of ________________, 2____.
32 Witnesses:
33 ________________________ ___________________________
34 Printed Name: [Name of Tax Collector]
35 ___________________________
36 ________________________ [Name of Political Subdivision]
37 Printed Name:
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1 By:_________________________
2 B. A certified copy of the tax lien certificate is shall be prima facie evidence
3 of the regularity of all matters regarding the tax lien auction and the validity of the
4 tax lien auction.
5 C.(1) The lien and privilege evidenced by the tax lien certificate shall
6 prescribe An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be
7 brought no later than seven years from the date that the tax lien certificate is
8 recorded in the mortgage records of the parish in which the property is located.
9 Prescription shall be suspended during any period in which the tax lien certificate is
10 issued to and held by a political subdivision. A tax lien certificate holder may cause
11 prescription to be suspended while enforcement of the tax lien certificate is
12 prohibited by a bankruptcy stay by recording notice of the pendency of the
13 bankruptcy action in the mortgage records in the parish in which the property is
14 located. Upon the expiration of this time period, the tax lien shall be extinguished
15 and, upon request of an interested party, the recorder of mortgages shall cancel
16 the inscription of the tax lien certificate. from the records upon request of an
17 interested party. No action to collect the delinquent obligation or enforce the lien and
18 privilege may be instituted more than seven years after the recordation of the tax lien
19 certificate.
20 (2) ThisThe period provided for in this Subsection shall be peremptive. An
21 action to enforce the tax lien that is instituted after the expiration of the peremptive
22 period may be dismissed on the court's own action.
23 (3) Notwithstanding the provisions of Paragraph (2) of this Subsection,
24 the period provided for in this Subsection shall be suspended while either of the
25 following conditions is satisfied:
26 (a) The tax lien certificate is held by the political subdivision.
27 (b) A bankruptcy stay prohibiting enforcement of the tax lien is pending,
28 and a notice of pendency of the bankruptcy action is recorded in the mortgage
29 records of the parish in which the property is located.
30 §2156. Post- tax-lien-auction notice
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1 A. The tax lien certificate holder shall use reasonable diligence to determine
2 the name and current address of each tax lien auction party whose interest will be
3 terminated by an action brought pursuant to the provisions of R.S. 47:2266.1.
4 B.(1) No more than three hundred sixty-five days but no fewer than one
5 hundred eighty days At least six months but no more than one year before
6 bringing an action pursuant to R.S. 47:2266.1, the certificate holder shall send notice
7 to each tax lien auction party discovered pursuant to Subsection A of this Section.
8 If the tax lien auction party is a mortgage holder, notice shall be provided by
9 certified or registered mail or commercial courier, as defined in Code of Civil
10 Procedure Article 1313.
11 (2) Nothing in this Subsection shall be construed as prohibiting
12 additional notice prior or subsequent to the timeframe specified in Paragraph
13 (1) of this Subsection.
14 C. The notice required pursuant to Subsection B of this Section shall be
15 sufficient if in the following or a substantially similar form:
16 "[Date]
17 [Name Tax Debtor]
18 RE:Property No. _________
19 Ward ___ Section No. ____ Assessment No. _________
20 Subbed. ________________________ Lot _________"
21 THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate for the
22 above property was issued to _____________________ who paid the tax collector ad valorem taxes, other
23 statutory impositions, and costs due and owing for the year(s) ______________.
24 Research indicates that you may have an ownership interest in, or mortgage, lien, privilege, or
25 other interest in, the property described above. Sender The tax lien certificate holder intends to bring
26 an action to enforce its rights as a certificate holder that may result in the seizure and sale of the property
27 including and termination of your interest.
28 The tax lien certificate was issued to the tax lien certificate holder, who by law is entitled to
29 receive payment of the lien amount on the property. At the expiration of three years from recordation of
30 the tax lien certificate, the tax lien certificate holder may bring an action under ordinary process file suit
31 to recognize and enforce the delinquent obligation evidenced by the tax lien. Thereafter, the tax lien
32 certificate holder may seek through the seizure and sale of the property described above. The delinquent
33 obligations Once suite has been filed, the delinquent obligation will include reasonable court costs and
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1 attorney fees incurred by the tax lien certificate holder and you will have only thirty days to terminate the
2 lien once you are after being served with the citation and petition in the suit in which to pay the debt
3 and extinguish the lien. Thereafter, the tax lien certificate may be terminated extinguished only by
4 voluntary action of the tax lien certificate holder or by order of the court.
5 The tax lien certificate and the debt that it secures may be terminated extinguished by delivering
6 the termination payment price to the tax collector. As of [insert date no more than 15 days prior to the
7 notice], the termination payment price is [insert termination payment price before addition of notice
8 costs pursuant to R.S. 47:2156] plus the costs and fees incurred by the tax lien certificate holder related
9 to delivery of notice pursuant to R.S. 47:2156, which costs and fees shall not exceed up to $500. The
10 termination payment Interest will continue to accrue interest until the debt is paid in full.
11 [It is recommended that a schedule of reasonable estimates of termination payments for each of
12 the next six months be included.]
13 D. Upon issuance of the notices required by this Section, the The tax lien
14 certificate holder shall be entitled to recover all reasonable and customary costs
15 actually incurred in complying with the requirements of this Section, as
16 established by submit an affidavit of costs and fees submitted by the tax lien
17 certificate holder to the tax collector attesting to the costs incurred including title
18 research fees, postage, and administrative fees., which The costs recoverable
19 pursuant to this Section shall not exceed five hundred dollars.
20 * * *
21 §2158. Repairs
22 A. When authorized in a notice or order of a political subdivision charged
23 with the enforcement of property standards or by a court of competent jurisdiction,
24 as determined by the value of the immovable property described and not by the value
25 of the delinquent statutory impositions, a tax lien certificate holder may make
26 necessary repairs that are required to comply with a the notice or order of a political
27 subdivision charged with enforcement of property standards. The A tax lien
28 certificate holder who undertakes repairs pursuant to this Subsection shall have the
29 rights and duties obligations of a manager pursuant to Civil Code Articles 2292
30 through 2297.
31 B. The tax lien certificate holder shall have a privilege on the immovable
32 property for the costs of complying with the notice or order of the political
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1 subdivision and with the requirements of this Subsection. To preserve this
2 privilege, Not later than fifteen days after satisfaction of the requirements of the
3 notice or order, the tax lien certificate holder shall file in the mortgage records of
4 the parish in which the property is located a statement of privilege detailing the
5 expenses incurred in complying with the notice or order not later than fifteen days
6 after satisfaction of the requirements of the order. The tax lien certificate holder
7 costs. The tax lien certificate holder shall send a copy of the statement of privilege
8 to the debtor. The privilege shall terminate five years after the recordation of the
9 statement of privilege.
10 C. The expenses incurred in complying with the notice or order and
11 recording the privilege shall be recoverable by the tax lien certificate holder only if
12 the tax lien certificate holder satisfies the requirements of Subsection B of this
13 Section.
14 D. The privilege shall be enforced together with the tax lien in an action
15 pursuant to R.S. 47:2266.1. If the tax lien is extinguished prior to an action
16 pursuant to R.S. 47:2266.1, the privilege shall be enforced no sooner than six
17 months after notice is given in accordance with Subsection B of this Section. If
18 termination of the lien occurs before the tax lien certificate holder files a statement
19 of privilege in the mortgage records, the tax lien certificate holder shall subsequently
20 record the statement, and the tax debtor shall be required to reimburse the tax lien
21 certificate holder the costs outlined therein.
22 E. A privilege arising under this Section is effective against third persons
23 from the time that the statement of privilege is filed for registry in the mortgage
24 records of the parish in which the property is located and, except as otherwise
25 provided in R.S. 47:2266.1(E), is preferred in rank to all mortgages, privilege,
26 and other rights that become effective against third persons after that time.
27 §2158.1. Prohibition of certain actions; exceptions
28 A.(1) A tax debtor who is remains the owner of and who is residing in the
29 property shall not be subject to any eviction proceeding by the tax lien certificate
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1 holder or to a writ of possession prior to the conclusion of a sale pursuant to a writ
2 of fieri facias following the conclusion of an action instituted pursuant to R.S.
3 47:2266.1.
4 (2) Except as otherwise provided in R.S. 47:2158, no tax lien certificate
5 holder shall charge any rental or lease payments to the owner or occupants of,
6 or place any constructions on or make any improvements to the immovable
7 property subject to the tax lien.
8 B.(1) The Except as otherwise provided in R.S. 47:2158, no acquiring
9 person shall not be entitled to or charge any rental or lease payments to the owner or
10 occupants of, and shall not or place any constructions on or make any improvements
11 to the immovable property subject to the tax sale property, tax auction, or tax lien
12 certificate until the acquiring person has terminated the rights of the tax debtor
13 and been granted the right to possess the property under the law in effect at the time
14 that the acquiring person obtained its interest in the immovable property.
15 C.(1) An acquiring Any person who violates the provisions of this Section
16 shall be subject to a penalty of five percent of the price paid by the acquiring person
17 for tax title or tax lien certificate at tax sale or tax lien auction, and plus five
18 percent of any amounts paid by the tax debtor who is the owner of and who is
19 residing in the property for rental or lease payments. The penalty shall accrue from
20 the time that the acquiring person took possession of the property of the first
21 violation until the time that the property is redeemed, the tax lien is extinguished,
22 or the tax debtor's interest, including any rights to redeem, is terminated.
23 Nothing in this Section shall be construed to limit the rights of a tax debtor who is
24 the owner of and who is residing in the property to recover rental or lease payments
25 paid to an acquiring person in violation of the provisions of this Section.
26 (2) In addition to the penalties provided for in Paragraph (1) of this
27 Subsection, an acquiring a person who violates the provisions of this Section shall
28 forfeit any the right to claim recover as part of the redemption price or
29 termination price any statutory imposition associated with the property amounts
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1 other than the delinquent amount of unpaid ad valorem taxes if the property is
2 redeemed in accordance with law statutory impositions paid by the person.
3 C.D. The provisions of this Section shall not limit the rights of a person who
4 acquires the property at a judicial sale conducted pursuant to a writ of fieri facias,
5 writ of seizure and sale, or other court order or to a successor in interest to such a
6 person.
7 * * *
8 §2160. Tax lien certificate; effect on other statutory impositions
9 A The issuance of a tax lien certificate to for the delinquent obligation due
10 on a property shall not affect, invalidate, or extinguish the claim of another political
11 subdivision for the statutory impositions due on the property that were not included
12 in the bid auction price.
13 §2160.1. Subsequent statutory impositions
14 A. After a tax lien auction and the issuance of a tax lien certificate, all
15 subsequent statutory impositions on the property shall continue to be assessed to and
16 paid by the tax debtor.
17 B.(1) If the subsequent statutory impositions remain unpaid by the tax debtor
18 by the date on which the statutory impositions become delinquent, the tax lien
19 certificate holder may pay the statutory impositions. Upon request, the tax collector
20 shall provide a copy of the tax bill to the tax lien certificate holder unless the tax
21 amount due is available online.
22 (2) A tax lien certificate holder who pays statutory Statutory impositions
23 paid by a tax lien certificate holder on behalf of a tax debtor pursuant to this
24 Subsection shall be entitled to collect become a part of the delinquent obligation
25 owed to the tax lien certificate holder, together with a five percent penalty on the
26 statutory impositions and interest on the total amount paid pursuant to this
27 Subsection at the rate of one percent per month, computed on a noncompounding
28 basis in accordance with the provisions of R.S. 47:2127.
29 (3) If a subsequent statutory imposition is impositions are paid by the tax
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1 lien certificate holder after the tax lien is terminated extinguished by payment, the
2 tax collector shall issue a refund of the subsequent statutory imposition the payment
3 to the tax lien certificate holder within thirty days of written demand being made
4 by the tax lien certificate holder.
5 * * *
6 §2162. Purchase Acquisition of tax lien by tax collectors and assessors at tax lien
7 auction forbidden
8 The tax collector or and tax assessor for the political subdivision, or and any
9 other person acting on behalf of the political subdivision whose duties are to assess
10 or collect ad valorem taxes for the political subdivision, shall not buy acquire, either
11 directly or indirectly, any delinquent obligation tax lien. The Any tax lien auction
12 of a tax lien acquired in violation of this Section shall be subject to an action for
13 nullity, except that the violation of this Section shall not be a cause for annulling the
14 tax lien auction if the property or tax lien certificate has been sold by the violator, his
15 successor, or assigns offending tax lien certificate holder to a person who
16 purchased the property tax lien in good faith by onerous title. In addition to any
17 other penalties provided by law for violation of this Section, the violator In any case,
18 a tax lien certificate holder who violates the provisions of this Section shall
19 forfeit the price paid at the tax lien auction in favor of the tax debtor and shall
20 disgorge any profits that the violator has made, either directly or indirectly, to the tax
21 debtor.
22 §2163. Purchase by co-owners
23 An owner or co-owner may pay the statutory impositions plus interest and
24 costs due at the any time of prior to commencement of the tax lien auction of the
25 tax lien encumbering property. The purchase of a tax lien by an owner or other
26 person holding an interest in the property, other than a tax lien certificate holder,
27 shall be deemed a payment to the tax collector of the delinquent obligation. A tax
28 lien certificate issued in the name of the owner or a person holding an interest in the
29 property, other than a tax lien certificate holder, shall not constitute a lien and
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1 privilege on the property.
2 §2164. Tax lien certificates assignable; recordation
3 A tax lien certificate may be assigned by the tax lien certificate holder to any
4 person who is not prohibited from purchasing acquiring the delinquent obligation
5 by tax lien pursuant to R.S. 47:2162. The assignment of a tax lien evidenced by
6 a tax lien certificate issued to in favor of a political subdivision for less than the full
7 amount of the delinquent obligation shall not be considered a donation of public
8 property. Each assignment of a tax lien certificate shall be filed with the recorder of
9 mortgages and notice delivered to the tax collector. The assignment of a tax lien
10 shall become effective against third parties upon filing of the act of assignment
11 in the mortgage records. Notice of assignment shall be given to the tax collector.
12 * * *
13 §2201. Ordinance; sale or donation of adjudicated property or certain sale of tax lien
14 certificates held by a political subdivision; conversion of
15 adjudicated property to issuance of a tax lien certificates certificate
16 for adjudicated property; sale of immovable property to enforce a
17 tax lien certificate held by a political subdivision
18 A. A political subdivision may adopt ordinances regarding the public sale or
19 donation of adjudicated property and the assignment of tax lien certificates issued
20 to the political subdivision that complies with R.S. 47:2202, 2203, and 2206.A public
21 sale or donation of adjudicated property or an assignment of a tax lien certificate
22 issued to a political subdivision may be made by sale or donation of an individual tax
23 parcel or of an individual tax lien certificate or by sale or donation of multiple tax
24 parcels or of multiple tax lien certificates as a whole. A political subdivision may
25 adopt ordinances consistent with this Subpart regarding each of the following:
26 (1) The public sale or donation of adjudicated property.
27 (2) The public sale of property to enforce a tax lien held by the political
28 subdivision.
29 (3) The public sale of tax liens held by the political subdivision for which
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1 tax lien certificates have been issued pursuant to R.S. 47:2154 or Paragraph (4)
2 of this Subsection.
3 (4) The issuance in favor of the political subdivision of a tax lien
4 certificate for a delinquent obligation outstanding on property for which tax
5 sale title has been adjudicated to the political subdivision prior to January 1,
6 2026.
7 B. A political subdivision may adopt ordinances which convert title to
8 adjudicated property held by the political subdivision to a tax lien certificate issued
9 to the political subdivision. The political subdivision shall file a tax lien certificate
10 with the recorder of mortgages for the parish in which the property is located.
11 Transfers of adjudicated property or tax liens held by a political subdivision
12 may be made by sale or donation of an individual tax parcel or tax lien or by
13 sale or donation of multiple tax parcels or of multiple tax liens together.
14 C. A political subdivision may adopt ordinances regarding the public sale of
15 immovable property that is encumbered by for the enforcement of a tax lien
16 certificate which has been held by the a political subdivision for not less shall be
17 held no earlier than three years after the recordation of the tax lien certificate in the
18 mortgage records of the parish in which the immovable property is located in order
19 to satisfy the debt secured by the tax lien certificate and any other statutory
20 impositions related to the property and due to any political subdivision.
21 §2202. Minimum bid prices; sale of adjudicated property; sale of tax lien certificate
22 issued to held by the political subdivision; sale of immovable
23 property to enforce a tax lien certificate held by a political
24 subdivision
25 A.(1) The governing authority of each political subdivision may elect to
26 sell adjudicated property at a public sale to the highest bidder without setting
27 a minimum bid or requiring an appraisal.
28 (2) The If the governing authority of each political subdivision may elect
29 elects to set a dollar amount as a minimum bid for the public sale of adjudicated
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1 property, which shall be at least the minimum bid shall be no less than the total
2 amount of statutory impositions, governmental liens, and costs of sale.
3 (2)(3) The governing authority of each political subdivision may elect to
4 require an appraisal of adjudicated property to be sold at public sale. When the
5 political subdivision elects to use the appraised value to establish a bidding floor
6 instead of setting a dollar amount minimum bid as allowed by this Section, If the
7 governing authority elects to require an appraisal of adjudicated property to be
8 sold at public sale, the political subdivision shall appoint a licensed appraiser to
9 appraise and value the property. The minimum bid at the first public sale shall be at
10 least two-thirds of the appraised value of the property. If the property fails to sell at
11 the first public sale, the minimum bid at the second sale shall be one-third of the
12 appraised value of the property.
13 (3) The governing authority of each political subdivision may elect to sell the
14 adjudicated property at public sale to the highest bidder without setting a minimum
15 bid or requiring an appraisal.
16 (4)B. The governing authority of each political subdivision may elect to set
17 a minimum bid for the assignment public sale of tax lien certificates issued to liens
18 held by the political subdivision to be sold at a public sale.
19 (5)C. The governing authority of a political subdivision shall set a minimum
20 bid for the sale For the public sale of immovable property to enforce a tax lien
21 certificate held by the political subdivision, the governing authority of the political
22 subdivision shall set a minimum bid that is not less than two-thirds of the market
23 value of the immovable property as established by the assessor assessor's current
24 assessment.
25 B.D. Notwithstanding the provisions of Subsection A of this Section, the
26 governing authority of each political subdivision may allow an adjoining landowner
27 to purchase adjudicated property for any price set by the governing authority without
28 public bidding at a public meeting of the governing authority; provided, that the
29 governing authority of an applicable political subdivision determines that the
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1 adjoining landowner has maintained the adjudicated property for a period of one year
2 prior to the sale. Such a sale shall be deemed a public sale under the provisions of
3 this Subpart.
4 §2203. Pre-bidding procedures; sale of adjudicated property; assignment of certain
5 sale of tax lien certificates held by a political subdivision; sale of
6 immovable property to enforce a tax lien certificate held by a
7 political subdivision
8 A. Initiation by political subdivisions. A political subdivision may provide
9 by ordinance for the sale of adjudicated property, sale of immovable property to
10 enforce a tax lien certificate held by a political subdivision, or assignment of tax lien
11 certificates issued to a political subdivision at a public sale and may include the date
12 for the sale in the ordinance. However, the date of the sale may be provided by a
13 subsequent ordinance, or the date may be set administratively by the political
14 subdivision.
15 (1) A political subdivision may provide by ordinance for any of the
16 following:
17 (a) The sale of adjudicated property.
18 (b) The public sale of immovable property to enforce a tax lien held by
19 a political subdivision.
20 (c) The public sale of tax liens held by a political subdivision.
21 (2) An ordinance adopted in accordance with this Subsection may
22 include the date for the sale in the ordinance. However, the date of the sale may
23 be provided by a subsequent ordinance, or the date may be set administratively
24 by the political subdivision.
25 B. Initiation by persons. (1) Whenever Provided that all other
26 requirements are satisfied, any person desires to may initiate the public sale of
27 adjudicated property, sale of immovable or property to enforce subject to a tax lien
28 certificate held by a political subdivision, or assignment of tax lien certificates issued
29 to a political subdivision and the political subdivision desires to sell, the person shall
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1 deposit by making a written request to the political subdivision and depositing
2 an amount determined by the political subdivision to be sufficient to cover the
3 expenses of the sale, including advertising, appraisals, and other costs associated
4 with the sale.
5 (2) Should the depositor at the sale fail to be the highest bidder, the money
6 deposited shall be returned to him. However, if no one at the sale bids up to at least
7 the minimum price provided in established pursuant to this Subpart, then the
8 money shall be retained to pay the expenses of the sale, but any money remaining
9 after the expenses are paid shall be returned to the depositor.
10 C. Advertisement. A public sale With the exception of sales pursuant to
11 R.S. 47:2202(D), a public sale pursuant to this Subpart shall be advertised twice
12 in the official journal for the political subdivision, once at least thirty days prior to
13 the date of the public sale, and once no more than seven days prior to the date of the
14 public sale. The advertisement shall provide for the minimum bid, the latest date that
15 written bids will be accepted, the time and date of in-person bidding, and any other
16 terms of sale. However, if no minimum bid is set by the governing authority of the
17 political subdivision, on the adjudicated property or assignment of a tax lien
18 certificate issued to a political subdivision to be sold at the public sale, the
19 advertisement shall include a statement that no minimum bid is set and that the
20 property shall be sold sale shall be made to the highest bidder.
21 §2204. Additional terms of ordinance; sale of adjudicated property; sale of
22 immovable property to enforce a tax lien certificate held by a
23 political subdivision
24 The ordinance allowing for the public sale of adjudicated property, sale of
25 immovable property to enforce a tax lien certificate held by a political subdivision,
26 or assignment of a tax lien certificate issued to a political subdivision may provide
27 that the public sale may be subject to terms and conditions imposed by the political
28 subdivision in the ordinance. The political subdivision may also authorize the sale
29 of adjudicated property or assignment of a tax lien certificate issued to a political
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1 subdivision at public sale at a price determined by the highest bidder without setting
2 a minimum bid or requiring an appraisal. An ordinance adopted pursuant to this
3 Subpart may provide that a subsequent ordinance is required to approve the sale.
4 * * *
5 §2207.1. Assignment Sale of tax lien certificate; authentication recordation
6 Upon receipt of the price for the assignment sale of a tax lien certificate and
7 the satisfaction of any terms or conditions required in the ordinance authorizing the
8 assignment, the political subdivision shall authenticate the assignment of the tax lien
9 certificate and file the assignment of the tax lien certificate sale, the political
10 subdivision shall execute the sale of the tax lien and file the act of sale of the tax
11 lien certificate with the recorder of mortgages of the parish in which the property
12 is located.
13 §2208. Sale or donation of adjudicated property; sale of immovable property to
14 enforce a tax lien certificate held by a political subdivision; affidavit
15 A. Contemporaneously with or subsequent to the filing of the act of sale or
16 donation of adjudicated property or the sale of immovable property to enforce a tax
17 lien certificate held by a political subdivision, the acquiring person, transferee or
18 his successors, or assigns shall file with the recorder of mortgages of the parish in
19 which the property is located an affidavit indicating how the tax sale parties or the
20 tax lien auction parties whose interest the acquiring person, transferee or his
21 successors, or assigns intends to be terminated were identified, how the address of
22 each tax sale party or tax lien auction party was obtained, how the written notice was
23 sent, the results of sending the written notice, and the dates of publication. The
24 affidavit shall also contain a statement of the any interest to which the purchaser or
25 donee takes subject. The recorder of mortgages shall index the affidavit under the
26 names of the owner filing the affidavit and each tax debtor, as mortgagors. The
27 affidavit shall be sufficient if it is in the following form:
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1 "AFFIDAVIT
2 BY
3 [NAME OF AFFIANT]
4
UNITED STATES OF AMERICA
STATE OF LOUISIANA
PARISH OF ____________________
5 This affidavit shall be indexed under each of the following names as mortgagor:
6 (a) [Name of owner causing the filing of the affidavit]
7 (b) [Name of each tax debtor]
8 (c) [Names of other tax lien auction parties]
9 BE IT KNOWN, on the ________day of______________ [MONTH], _________
10 [YEAR],
11 BEFORE ME, the undersigned notary public, duly qualified in and for the state and
12 parish aforesaid, and in the presence of the undersigned competent witness, PERSONALLY
13 CAME AND APPEARED:
14 __________________________________ [name of affiant], major domiciliary of
15 the Parish of __________________________________, State of Louisiana ("affiant"), who,
16 after being duly sworn, deposed and stated that on his personal knowledge:
17 1. Affiant personally examined [name of abstract] [title certificate] [the public
18 records] (the "abstract") affecting the following described immovable property located in the
19 Parish of ___________________, State of Louisiana (the "property"):
20 [Legal description of property]
21 2. A review of the abstract by the Affiant revealed the following persons or entities
22 with an interest in the property, which such interest being is listed beside the name:
23 Name Interest in property Recordation information
24
25
26 3. Affiant reviewed the documents listed in the abstract, the telephone book
27 published by [name of telephone book publisher] for the Parish of __________________
28 dated for use until [date], and utilized all the resources under [list other examination
29 resources, including Internet search engines, if any], and the search revealed the following
30 last known addresses for the persons listed in Item 2 above:
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1 Name Address
2
3 4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary
4 of state of the states set forth by the names of the entities listed below, and the search
5 revealed the following addresses for the entities listed in Item 2 above:
6 Name State Address
7
8
9 5. Affiant caused to be sent a written notice notifying the persons or entities listed
10 in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the
11 written notice is attached and satisfied R.S. 47:2206(A).
12 6. The method and results of the notifications set forth in Item 5 above are listed by
13 name and address as follows:
14 Name Method Results
15
16
17 7. Notification was also published in [journal of general circulation for the political
18 subdivision] on [list dates] [and was posted on the property]. The form of the publication is
19 attached and satisfied R.S. 47:2206(B).
20 8. Pursuant to R.S. 47:2208(C), the following interests are cancelled, terminated,
21 erased or released, as applicable, only insofar as they affect the Property:
22 Name of interest
23 holder
Name of instrument Recordation information
24
25
26 THUS DONE AND PASSED on the day, month and year set forth above, in the
27 presence of the undersigned competent witness, who have signed their names with affiant,
28 and me, Notary, after reading of the whole.
29 WITNESSES: AFFIANT:
30 _____________________________________________________________
31 Printed Name: _________________Printed Name: ____________________
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1 _____________________________
2 Printed Name: _________________
3 _____________________________________
4 NOTARY PUBLIC
5 Printed Name:_______________________
6 Notary/Bar Roll No.:__________________"
7 * * *
8 D. Upon filing of the affidavit, the recorder of mortgages or the recorder of
9 conveyances shall treat and mark as canceled, terminated, released, or erased all of
10 those liens, privileges, mortgages, or other encumbrances canceled, terminated,
11 released, or erased under Subsection B or C of this Section, only insofar as they
12 affect the property.
13 E. The owner filing the affidavit shall be liable to and indemnify the recorder
14 of mortgages, the recorder of conveyances, and any other person relying on the
15 cancellation, termination, release, or erasure by affidavit for any damages that they
16 may suffer as a consequence of such reliance if the recorded affidavit contains
17 materially false or incorrect statements that cause the recorder to incorrectly cancel,
18 terminate, release, or erase any interest listed in the affidavit. The recorder of
19 mortgages and the recorder of conveyances shall not be liable for any damages
20 resulting to any person or entity as a consequence of the cancellation, termination,
21 release, or erasure of any interest in compliance with this Section.
22 F. If the sale or donation has the effect of terminating an interest
23 established by a filing in the conveyance records, the affidavit shall also be filed
24 in the conveyance records.
25 §2209. Sale or donation to tax sale party or tax lien auction party
26 Notwithstanding any provision of law to the contrary, when a tax sale party
27 or tax auction party participates, directly or indirectly, in a post-adjudication sale or
28 donation, sale of immovable property to enforce a tax lien certificate held by a
29 political subdivision, or assignment of a tax lien certificate, acquires an interest by
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1 sale or donation pursuant to this Subpart, it shall be treated as a redemption or
2 termination of as an extinguishment of the tax lien certificate, and the tax sale party
3 or tax lien auction party shall be required to pay all taxes and costs in accordance
4 with all laws applicable to redemptions or terminations. However, if If the property
5 is redeemed or the tax lien certificate is terminated extinguished pursuant to this
6 Section, all mortgages, liens, privileges, and other encumbrances affecting the
7 property prior to the sale shall remain in full force and effect with the same validity
8 and priority as if the sale had not occurred.
9 * * *
10 §2211. Disposition of proceeds of sale of adjudicated property
11 The proceeds of the sale of adjudicated property under prior law or the sale
12 of immovable property to enforce a tax lien certificate held by a political subdivision
13 exceeding a sale pursuant to this Subpart in excess of the statutory impositions,
14 other governmental liens, costs of the sale, and other costs incurred by the political
15 subdivision in holding and maintaining the property shall be held by the political
16 subdivision for the benefit of persons holding an interest in the property for a period
17 of one year from the date that notice is sent as provided by this Section. No later than
18 thirty days after the date of the sale, the political subdivision shall notify each tax
19 lien auction party of the excess funds being held for the benefit of persons holding
20 an interest in the property. Any person holding an interest in the property may submit
21 an application to receive that person's portion of the proceeds by submitting an
22 affidavit to the political subdivision asserting the facts necessary to prove their
23 interest in the property and the proportion of the proceeds to which they are entitled.
24 If no application to receive the excess bid is received timely, the excess bid shall
25 revert to the selling political subdivision.
26 * * *
27 PART V. TERMINATION EXTINGUISHMENT OF LIEN
28 SUBPART A. GENERAL PROVISIONS
29 * * *
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1 §2241.1. Redemptions made of tax sales held prior to January 1, 2026
2 A. Redemptions for tax sales which occurred or tax certificates issued prior
3 to January 1, 2026, shall be made in accordance with the law in effect on December
4 31, 2025.
5 B.(1) For properties adjudicated to the state for tax years 1880 through 1973,
6 redemptions shall be made through the register of the state land office.
7 (2) For property adjudicated to the state for nonpayment of taxes for
8 years 1880 through 1973, any person may redeem the property in the name of
9 the tax debtor, subject to any encumbrance placed on the property by the state,
10 until such time as the state transfers the property.
11 §2242. Person entitled to terminate extinguish
12 Any person may cause a tax lien certificate to be terminated extinguished.
13 Except as necessary to allow the termination price to be considered a debt of the
14 bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien
15 certificate to be terminated extinguished shall qualify as a creditor in the tax debtor's
16 succession or business reorganization, liquidation, or receivership.
17 §2243. Termination payments
18 A. If no action has been brought pursuant to R.S. 47:2266.1, the following
19 rules shall apply:
20 (1) Any person may cause a tax lien certificate to be terminated by paying the
21 termination price to the tax collector of the appropriate political subdivision.
22 (2) The tax collector shall remit the termination price to the certificate holder
23 no later than thirty days after receipt of the termination price.
24 A.(1) Except as otherwise provided in Subsection C of this Section, a tax
25 lien shall be extinguished by payment of the termination price to the tax
26 collector of the appropriate political subdivision.
27 (2) Upon receipt of the termination price, the tax collector shall do each
28 of the following:
29 (a) Notify the terminating party of the existence of any additional tax lien
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1 certificates within the tax collector's authority that remain outstanding on the
2 property.
3 (b) Remit the termination price to the tax lien certificate holder within
4 thirty days.
5 B.(1) The termination price shall include all of the following:
6 (a) The statutory impositions together with interest at a rate of one percent
7 per month from the day after the due date to the date of the tax lien auction The face
8 value of the tax lien certificate.
9 (b) A penalty at the rate of five percent calculated on the statutory
10 impositions Any penalty assessed in accordance with the provisions of R.S.
11 47:2127.
12 (c) The costs related to the auction and required notices incurred by the tax
13 collector.
14 (d) The cost of preparing and recording the tax lien certificate.
15 (e) The cost of preparing and recording the termination certificate.
16 (f)(d) Interest calculated on the amount paid at the tax lien auction at the rate
17 established at auction, or in the case of a tax lien certificate issued in the name of the
18 political subdivision, interest calculated on the amount that would have been due at
19 the tax lien auction at the rate of one percent per month on a noncompounding basis
20 face value of the tax lien certificate in accordance with the provisions of R.S.
21 47:2124(F).
22 (g)(e) The costs incurred by the tax lien certificate holder related to
23 post-auction notices in an amount not to exceed five hundred dollars, provided that
24 an affidavit was submitted to the tax collector in accordance with R.S. 47:2156 prior
25 to the termination payment being made.
26 (f) Any amounts owed to the tax lien certificate holder pursuant to R.S.
27 47:2160.1 for subsequent parish or municipal statutory impositions, interest,
28 and penalty.
29 (2) If the certificate holder has paid subsequent statutory impositions for the
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1 subject property, the termination price shall also include the amount of the
2 subsequent statutory impositions, together with any applicable penalty, interest, and
3 costs that may have accrued pursuant to this Part.
4 (3)(a)(2)(a) If the certificate holder has caused any tax lien certificates liens
5 outstanding on the subject property to be terminated extinguished and such
6 terminated tax lien certificate the tax lien would not be perempted pursuant to R.S.
7 47:2155(C), the amount of such the termination payments shall be included in the
8 termination price, together with interest on the amount of the termination payments
9 at the rate stated in the certificate calculated on a noncompounding basis.
10 (b) A certificate holder who terminates extinguishes a tax lien certificate in
11 accordance with Subparagraph (a) of this Paragraph shall notify the tax collector at
12 the time of the termination of his status as the certificate holder. Interest shall not
13 accrue pursuant to Subparagraph (a) of this Paragraph if If the certificate holder fails
14 to satisfy the requirements of this Subparagraph the certificate holder shall not be
15 entitled to recover as part of the termination price the amounts specified in
16 Subparagraph (a) of this Paragraph.
17 (3)(a) The tax collector shall not be required to accept partial payment
18 of the termination price due for a given tax lien certificate.
19 (4)(a) The (b) Notwithstanding the provisions of Subparagraph (a) of this
20 Paragraph, the tax collector shall not refuse to accept payment of the termination
21 price due for an outstanding tax lien on the basis that one or more additional tax lien
22 certificates or unsold statutory impositions remain outstanding with respect to the
23 subject property.
24 (b)(c) If there are multiple tax lien certificates outstanding with respect to the
25 subject property and the amount paid to terminate is less than the amount necessary
26 to terminate extinguish all terminable tax lien certificates liens outstanding, the tax
27 collector shall apply the amount paid as directed by the payor or, if not directed by
28 the payor, to the oldest terminable tax lien certificate outstanding.
29 * * *
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1 §2244. Additional payments to political subdivision
2 The termination payment shall include the actual costs incurred by the
3 political subdivision for preparation of the tax lien certificate, provision of the notice
4 of the auction, provision of any post-auction notice, and recording costs. However,
5 the total reimbursable costs pursuant to this Section shall not exceed three hundred
6 dollars, exclusive of filing and recording fees.
7 §2245. Termination of tax lien certificate
8 Upon payment of all amounts due to extinguish a tax lien pursuant to R.S.
9 47:2243 and 2244, the tax collector shall issue a termination certificate in the name
10 of the tax debtor and file the termination certificate in the appropriate mortgage
11 records. Upon receipt of the termination certificate, the recorder of mortgages shall
12 mark the tax lien certificate or tax lien certificates cancelled. The termination
13 certificate shall be sufficient if it is in the following form:
14 * * *
15 SUBPART B. PROPERTY RECEIVING NO BID
16 TAX LIENS HELD BY A POLITICAL SUBDIVISION
17 §2246. Right to purchase sell a tax lien certificate issued to the held by a political
18 subdivision
19 For property receiving no bid, any person may purchase a tax lien certificate
20 issued to the political subdivision from the political subdivision and on the terms and
21 conditions established by the political subdivision and file an action as a certificate
22 holder pursuant to R.S. 47:2266.1. On the terms and conditions established by the
23 political subdivision, any person may purchase from a political subdivision the
24 tax lien evidenced by a tax lien certificate issued in favor of the political
25 subdivision. A person who purchases a tax lien pursuant to this Section shall
26 have the same rights as any other tax lien certificate holder pursuant to this
27 Chapter.
28 §2247. Termination Extinguishment of tax lien certificate issued to held by
29 political subdivisions; additional payments
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1 A. The person terminating extinguishing a tax lien certificate issued to held
2 by a political subdivision shall pay the termination price and actual costs incurred
3 by the political subdivision for all certified mail or commercial carrier, publication
4 of notice, or personal services of notices in complying with the applicable provisions
5 of law, including, without limitation, determination of tax lien auction parties and
6 the notification of such persons of the subsequent transaction as allowed by law.
7 B. For property adjudicated to the state for nonpayment of taxes for years
8 1880 through 1973, any person may redeem the property in the name of the tax
9 debtor, subject to any encumbrances placed on the property by the state, until such
10 time as the state transfers the property.
11 PART VI. PROCEDURES TO ENFORCE TAX LIEN CERTIFICATE
12 * * *
13 §2266.1. Procedure to recognize amounts due under tax lien certificate
14 A.(1) Upon the expiration of the later of three years from recordation of the
15 tax lien certificate or one hundred eighty days six months after providing the notices
16 required by R.S. 47:2156, a certificate holder may, by verified petition, institute in
17 a court of competent jurisdiction, as determined by the value of the immovable
18 property described and not by the value of the delinquent obligation, an ordinary
19 proceeding against each owner of the property seeking recognition of the amounts
20 due to the certificate holder delinquent obligation and the lien and privilege
21 evidenced by the tax lien certificate. The petition shall name as a defendant each
22 owner of the property shown in the conveyance records.
23 (2) Upon request of the certificate holder, the tax collector shall provide the
24 certificate holder with a statement certifying the amount of the termination price as
25 of the date in the statement. A copy of this certification shall be attached to the
26 petition.
27 (3) At the time of filing, the petitioner shall send a copy of the petition to the
28 tax collector and file a notice of pendency of action with the recorder of mortgages
29 of the parish in which the property is located. The notice of pendency of action shall
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1 preserve the effect of the certificate as a tax lien on the property described therein
2 during the pendency of the action, notwithstanding R.S. 47:2155(C).
3 (4) Citation and service shall be made on a each defendant in accordance
4 with the Code of Civil Procedure unless a written waiver has been filed.
5 (5) The petition shall include each of the following allegations:
6 (a) Petitioner is a certificate holder of a tax lien recorded in the mortgage
7 records of this parish.
8 (b) At least three years have passed since the recordation of the tax lien
9 certificate.
10 (c) At least one hundred eighty days six months have passed since the
11 transmission of notices as required by R.S. 47:2156.
12 (d) The attached tax lien certificate was issued for the collection of the
13 delinquent obligations obligation for payment of statutory obligations on the
14 property described.
15 (e) The complete legal description of the immovable property subject to the
16 tax lien certificate.
17 (f) The amount of the delinquent obligation secured by the lien as evidenced
18 by the tax lien certificate, the statement of tax collector, and the affidavit of costs
19 incurred executed by the certificate holder.
20 (g) The amount secured by any privilege held by the petitioner pursuant
21 to R.S. 47:2158.
22 (h) The petitioner is entitled to recover court costs and reasonable attorney
23 fees incurred in prosecution of the action.
24 (6) Except for good cause shown, the recoverable amount of attorney fees
25 shall not exceed the greater of twenty-five percent of the total amount sought to be
26 collected as specified in Subparagraph (5)(f) of this Paragraph Subsection or two
27 thousand five hundred dollars.
28 * * *
29 D.(1) Until close of business on the thirtieth day following the date on which
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1 the last party was served or the next business day that is not a legal holiday if the
2 thirtieth day is a legal holiday, any person may cause the tax lien certificate to be
3 terminated extinguished by delivering the termination price to the tax collector. For
4 purposes of determining costs incurred by the tax lien certificate holder to be
5 included in the termination price, the affidavit of costs shall be determinative unless
6 an order or judgment of the court states otherwise. The tax collector shall not be
7 liable to any person for any error in calculation of the termination price.
8 (2) After the period described in Paragraph (1) of this Subsection, the tax lien
9 certificate may be terminated only by the court or the tax lien certificate holder.
10 Nothing in this provision shall prohibit the tax collector from cancelling any tax lien
11 certificate improperly issued. After the period described in Paragraph (1) of this
12 Subsection has expired, the following rules shall apply:
13 (a) The tax lien certificate holder may file a motion for judgment
14 recognizing the tax lien and any privilege arising under R.S. 47:2158.
15 (b) The tax collector shall no longer accept any attempted termination
16 payments, and the tax lien shall be extinguished only pursuant to Paragraph (3)
17 of this Subsection. Nothing in this provision shall prohibit the tax collector from
18 cancelling any tax lien certificate improperly issued.
19 (3) Any At any time prior to a judicial sale pursuant to R.S. 47:2267, any
20 person holding an interest in the property which that may be terminated by the
21 enforcement of the tax lien and privilege evidenced by the tax lien certificate may
22 terminate the tax lien by filing may file a contradictory motion for the court to set
23 the termination price. No later than thirty days after the motion is filed, the court
24 shall enter an order fixing the termination price in accordance with R.S.
25 47:2244 and direct directing the clerk of court to terminate the tax lien certificate,
26 upon deposit of the termination price in the registry of the court or delivery of the
27 termination price to the certificate holder. The court shall fix the amount of the
28 termination price within thirty days of filing of the motion. For purposes of this
29 Paragraph, the termination price shall include the amount secured by any
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1 privilege held by the petitioner pursuant to R.S. 47:2158.
2 (4) Any penalty that has become final pursuant to R.S. 47:2158.1 or 2231.1
3 that remains unpaid at the time that an action pursuant to this Section is filed may be
4 enforced by subtracting the amount of the penalty from the termination price due.
5 E. A judgment rendered in favor of the plaintiff shall be in rem only. The
6 judicial mortgage created by the recordation of the judgment shall affect only the
7 property described in the petition and shall prime be preferred to all other liens,
8 privileges, mortgages, and other encumbrances of any nature whatsoever regardless
9 of when recorded, except those listed in R.S. 47:2268(B).
10 §2267. Procedure to enforce tax lien and privilege; proceeds of judicial sale
11 A. A Except as otherwise provided in this Section, a judgment rendered
12 in favor of the tax lien certificate holder in an action brought pursuant to R.S.
13 47:2266.1 may be enforced by a writ of fieri facias directing the seizure and sale of
14 the property described in the judgment pursuant to shall be executed by a writ of
15 fieri facias in accordance with the provisions of Title II of Book IV of the Code
16 of Civil Procedure, Article 2291 et seq. The procedure for enforcement of a
17 judgment pursuant to a writ of fieri facias pursuant to those articles shall apply to the
18 procedure to enforce the lien evidenced by a tax lien certificate.
19 B. A judicial sale for the execution of a judgment rendered pursuant to
20 R.S. 47:2266.1 shall be subject to the following rules:
21 (1) The winning bidder shall deliver the price of the judicial sale to the
22 sheriff. After deducting the costs of the sale and any commission due, the sheriff
23 shall distribute the proceeds in the following order:
24 (1)(a) To the plaintiff certificate holder for the payment of the judgment plus
25 judicial interest through the date of sale and reasonable costs and attorney fees
26 incurred in relation to the judicial sale.
27 (2)(b) To the holders of any other tax lien certificates that certificate
28 holders whose rights have not perempted for the termination price.
29 (3)(c) To holders of recorded mortgages, liens, and privileges to satisfy each
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1 claim.
2 (4)(d) To each owner in accordance with their interest.
3 C.(2) Distribution of the judgment amount to the plaintiff tax lien certificate
4 holder shall be made immediately following the sale, regardless of any dispute that
5 arises between other parties over allocation of the surplus sale proceeds. Disputes
6 over the surplus proceeds shall not delay the issuance of the sheriff's deed to the
7 winning bidder.
8 D.(3) If any of the proceeds are not able to be delivered, they shall be
9 deposited in the registry of the court in which the original action was brought. The
10 cost of causing the deposit shall be deducted from the funds being deposited. If the
11 surplus proceeds are not claimed within one year, they shall be subject to the
12 Uniform Unclaimed Property Act of 1997, R.S. 9:151 et seq.
13 §2268. Effect of judicial sale
14 A. The judicial sale Except as otherwise provided in Subsection B of this
15 Section, a judicial sale pursuant to R.S. 47:2267 shall terminate all interests in the
16 immovable property. except the following, if filed prior to the tax lien certificate:
17 B. The rights and obligations established or created by the following
18 written instruments affecting immovable property shall not be terminated
19 pursuant to this Chapter to the extent the interests remain effective against
20 third parties and are filed with the appropriate recorder prior to the
21 recordation of the tax lien certificate:
22 (1) Building restrictions, condominium declarations, or other common
23 ownership interest regimes.
24 (2) Dedications in favor of political subdivisions, the public, or public
25 utilities.
26 (3) Immobilizations of manufactured factory-built homes.
27 (4) Integrated coastal protection as defined in R.S. 49:214.2 or a project listed
28 in the comprehensive master coastal protection plan as defined in R.S. 49:214.2.
29 (5) Levee or drainage projects by the departments, agencies, boards, or
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1 commissions of the state of Louisiana and their political subdivisions, including but
2 not limited to a levee district or levee and drainage district as identified in Chapter
3 4 of Title 38 of the Louisiana Revised Statutes of 1950, parishes or municipalities,
4 and the United States.
5 (6) Mineral rights.
6 (7) Pipeline servitudes.
7 (8) Predial servitudes.
8 Section 2. The heading of Part III of Chapter 5 of Subtitle III of Title 47 of the
9 Louisiana Revised Statutes of 1950, R.S. 47:2145(E), the heading of Part IV of Chapter 5
10 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950, 2205, the heading of
11 2207 and (A), the introductory paragraph of (B), the introductory paragraph of (C), and (E)
12 are hereby amended and reenacted read as follows:
13 PART III. TAX COLLECTION SALES AND REDEMPTIONS
14 SUBPART A. MOVABLE PROPERTY
15 * * *
16 §2145. Movable property; additional sanction for tax collection
17 * * *
18 E. All movable property sold at tax sales for the collection of delinquent
19 taxes shall be immediately delivered without the right of redemption into actual
20 possession of the purchaser by the tax collector, who shall have full authority and
21 power to make all the seizures necessary to take and deliver such actual possession.
22 * * *
23 PART IV. ADJUDICATED PROPERTY TAX LIENS HELD
24 BY A POLITICAL SUBDIVISION
25 * * *
26 §2205. Donations of adjudicated property
27 The governing body of a political subdivision may by ordinance allow the
28 donation of any identified adjudicated property to any person to the extent allowed
29 by the Louisiana Constitution of Louisiana. The donated property can may be used
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1 only for purposes allowed by the Louisiana Constitution of Louisiana.
2 * * *
3 §2207. Sale Act of sale or donation of adjudicated property; authentication
4 recordation; form
5 A. At any time after the expiration of the sixty-day or six-month periods, as
6 applicable, set forth in R.S. 47:2206(A) and (B), and, if applicable, upon the
7 satisfaction of any terms or conditions required in the ordinance authorizing the sale
8 or donation, the acquiring person transferee of the property, or his successors and
9 assigns, may send to the political subdivision a written notice requesting that the
10 political subdivision authenticate execute a sale or donation. The political
11 subdivision shall authenticate execute the sale or donation within ten days from the
12 date of the request or as soon thereafter as practical practicable. The acquiring
13 person transferee shall be responsible for filing file the act of sale or donation for
14 recordation in the conveyance records of the parish in which the property is
15 located and shall be responsible for the payment of all filing fees. The only
16 warranty owed by the political subdivision shall be a warranty against eviction
17 resulting from a prior alienation by the political subdivision. Otherwise, all sales and
18 donations shall be without warranty, either expressed or implied, even as to return
19 or reduction of the purchase price, including without limitation the warranty against
20 redhibitory defects or vices and the warranty that the thing sold is reasonably fit for
21 its ordinary purpose or the acquiring person's transferee's intended or particular
22 purpose. These waivers or exclusions of warranties shall be self-operative regardless
23 of whether the waivers or exclusions are contained in the act of sale or donation, and
24 regardless of whether they are clear and unambiguous, and regardless of whether
25 they are brought to the attention of the acquiring person transferee. This provision
26 supersedes the requirements of any other law.
27 B. The writing constituting the act of sale shall be sufficient if it is a writing
28 in the following form:
29 * * *
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1 C. The writing constituting the act of donation shall be sufficient if it is a
2 writing in the following form:
3 * * *
4 E. A certified copy of the act of sale or donation shall be prima facie
5 evidence of the regularity of all matters dealing with the sale or donation and the
6 validity of the sale or donation.
7 Section 3. R.S. 47:2153.1 as enacted by Section 1 of Act 774 of the 2024 Regular
8 Session of the Legislature of Louisiana is hereby repealed.
9 Section 4. The Louisiana State Law Institute is hereby directed to redesignate
10 existing R.S. 47:2141, entitled "Movable property; notice of delinquency"as R.S. 47:2142,
11 to redesignate existing R.S. 47:2142 entitled "Movable property; seizure and sale" as R.S.
12 47:2143, to redesignate existing R.S. 47:2143 entitled "Movable property; procedure when
13 removed from parish or municipality before payment" as R.S. 47:2144, to redesignate
14 existing R.S. 47:2144 entitled "Movable property; summary seizure to secure payment" as
15 R.S. 47:2145, to redesignate existing R.S. 47:2145 entitled "Movable property; additional
16 sanction for tax collection" as R.S. 47:2146, to redesignate existing R.S. 47:2146 entitled
17 "Movable property; tax debtors' rights" as R.S. 47:2147, and to redesignate existing R.S.
18 47:2147 entitled "Movable property; payment of taxes by party taking possession" as R.S.
19 47:2148.
20 Section 5. This Act shall apply to all taxable periods beginning on or after January
21 1, 2026.
22 Section 6. This Act shall become effective on January 1, 2026; if vetoed by the
23 governor and subsequently approved by the legislature, this Act shall become effective on
24 the day following such approval by the legislature or January 1, 2026, whichever is later.
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, 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)]
DIGEST
SB 55 Original 2025 Regular Session Miller
Present law defines various terms related to the payment and collection procedure for
property tax lien auctions and adjudicated property.
Proposed law modifies the definitions of the terms "acquiring person", "delinquent
obligation", "owner", "tax auction party", "tax lien auction", "tax lien certificate', "tax sale
certificate", and "termination price" and otherwise retains present law definitions.
Proposed law defines the term "face value" of a tax lien certificate as the total amount of the
delinquent obligation at the time the tax lien certificate is issued. This shall include the
delinquent statutory impositions and any interest and costs accruing prior to the issuance of
the tax lien certificate but shall not include any penalty assessed pursuant to present law.
Proposed law defines the term "tax lien" as the right to receive payment of the delinquent
obligation and includes the lien and privilege securing the delinquent obligation pursuant to
present law.
Proposed law defines the term "tax lien certificate holder" as the purchaser of a tax lien and
the purchaser's successors or assigns, provided that the tax lien has not been extinguished.
Present law provides for the termination of a tax lien or a tax lien certificate.
Proposed law changes the terminology from "termination of the tax lien" to "extinguishment
of the tax lien" throughout present law.
Present law provides for the enforcement of a tax lien certificate.
Proposed law changes the terminology from "tax lien certificate" to "tax lien".
Present law requires that any delinquent statutory impositions bear interest from the day after
taxes were due until paid and provides the rate at which interest accrues.
Proposed law clarifies that interest continues to accrue until either the statutory impositions
are paid, a tax lien certificate is issued for the delinquent obligation on immovable property,
or the moveable property is sold pursuant to the provisions of present law.
Present law provides for the time and payment of taxes and also details how and when
interest and penalties run on unpaid taxes.
Proposed law requires that a delinquent obligation be secured by a lien and privilege in
accordance with the provisions present law. Further requires that the lien and privilege have
priority over all other mortgages, liens, privileges, and other encumbrances and requires that
all tax liens rank concurrently, regardless of when the statutory impositions become due or
the tax lien certificates are recorded.
Present law allows the exclusion of delinquent obligations related to immovable property
encumbered by a tax lien certificate issued to and held by a political subdivision from a tax
lien auction at the election of the political subdivision. Further requires the tax collector to
file a tax lien certificate in favor of the political subdivision in the mortgage records as soon
as practical after being directed to do so by the political subdivision.
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Proposed law relocates this provision but otherwise retains present law.
Present law requires the tax lien certificate holder to send notice to each tax lien auction
party at least 180 days but no more than one year before bringing an action.
Proposed law amends the period of time to send notice to at least six months but no more
than one year before bringing an action and otherwise retains present law.
Present law authorizes a tax lien certificate holder to make necessary repairs that are
required to comply with the notice of order. Further authorizes a privilege on the immovable
property to the tax lien certificate holder who makes the repairs.
Proposed law clarifies that the privilege arising due to repairs is effective against third
persons once the privilege is filed in the mortgage records and is preferred in rank to all
other mortgages, privileges, and other rights effective against third persons.
Present law disallows the eviction of a tax debtor who remains the owner and resident of the
property subject to a tax lien certificate.
Proposed law clarifies that the tax lien certificate holder is also prohibited from charging
rental or lease payments on the owner of occupants.
Present law requires a penalty of five percent of the price paid by the acquiring person plus
five percent of amounts paid by the tax debtor and provides that the penalty accrues until the
property is redeemed.
Proposed law clarifies that the penalty accrues until the property is redeemed, the tax lien
is extinguished, or the debtor's interest is terminated.
Present law provides for the authentication of a sale or donation of property.
Proposed law replaces the term authenticate or authentication with the term execute or
execution and otherwise retains present law.
Present law provides the process for the sale or donation of adjudicated property.
Proposed law requires that if the sale or donation terminates an interest established by a
filing in the conveyance records then the affidavit of sale or donation must be filed in the
conveyance records as well and otherwise retains present law.
Present law allows a certificate holder upon expiration of three years from the recordation
of the tax lien certificate or 180 days after providing notice required under present law to
petition a court seeking recognition of the delinquent obligation and tax lien and privilege.
Proposed law changes the requirement from 180 days after providing notice to six months
after providing notice, requires the petition to name each owner of the property as a
defendant, and otherwise retains present law.
Proposed law authorizes the governing body of a political subdivision by ordinance to
donate adjudicated property to any person as allowed under present constitution. Further
authorizes the donated property to only be used as allowed by present constitution.
Proposed law makes technical changes to update and standardize terminology and otherwise
retains present law.
Applicable to taxable periods beginning on or after January 1, 2026.
Effective on January 1, 2026.
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(Amends R.S. 47:2122, 2127, 2151, 2153(A),(B)(1)(intro para), (C)(1)(a) and (4), and (D),
2154(A), (C) - (F), 2155, 2156, 2158, 2158.1, 2160, 2162, 2163,2201-2204, the heading of
2208 and (A), (D), and (E), 2209, 2211, the heading of Part V of Ch. 5 of Subtitle III of Title
47 of the La. Revised Statutes of 1950, 2242, 2243(A) and (B), 2244, the heading of 2245
and (intro para), the heading of Subpart B of Part V of Ch. 5 of Subtitle III of Title 47 of the
La. Revised Statutes of 1950, 2246, 2247, the heading of Part VI of Ch. 5 of Subtitle III of
Title 47 of the La. Revised Statutes of 1950 as amended by §1 of Act No. 774 of the 2024
RS, R.S. 47:2127.1, 2140, 2151.1, 2160.1, 2164, 2207.1, 2241.1, 2266.1(A), (D), and (E),
2267, and 2268 as enacted by §1 of Act No. 774 of the 2024 RS, and the heading of Part III
of Ch. 5 of Subtitle III of Title 47 of the La. Revised Statutes of 1950, R.S. 47:2145(E), the
heading of Part IV of Ch. 5 of Subtitle III of Title 47 of the La. Revised Statutes of 1950,
2205, and heading of 2207 and (A), (B)(intro para), (C)(intro para), (E); adds R.S.
47:2127(E) and 2208(F) of §1 of Act No. 774 of the 2024 RS; repeals R.S. 47:2153.1 as
enacted by §1 of Act No. 774 of the 2024 RS)
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