Section 47:2122 - [See Note] DefinitionsThe following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise:
(1) "Acquiring person" means any of the following: (a) A person acquiring title at a tax sale conducted prior to January 1, 2009.(b) A political subdivision or any other person seeking to acquire or acquiring ownership of adjudicated property.(c) A person acquiring tax sale title to a tax sale property at a tax sale conducted after January 1, 2009, but before January 1, 2026.(d) A person acquiring the delinquent obligation at a tax auction after January 1, 2026.(2) "Adjudicated property" means property of which tax sale title is acquired by a political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.(3) "Authenticate" means either of the following: (b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written notice in whole or in part, with the present intent of the authenticating person to identify the person and adopt or accept a written notice.(4) "Commission" means the Louisiana Tax Commission. (5) "Delinquent obligation" means statutory impositions included in the tax bill that are not paid by the due date, plus interest and costs that may accrue in accordance with this Chapter.(6) "Forbidden purchase nullity" means a nullity of an action conducted in violation of R.S. 47:2162.(7) "Ordinance" means:(a) An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion; or(b) A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties.(8) "Owner" means a person who holds an ownership or usufruct interest in the property at issue as shown in the conveyance and mortgage records of the appropriate parish.(9) "Payment nullity" means a nullity arising from payment of taxes prior to a tax lien auction, including payment based on dual assessment.(10) "Political subdivision" means any of the following to the extent it has the power to levy statutory impositions and conduct tax lien auctions for failure to pay statutory impositions: (b) Any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.(c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph. (11) "Redemptive period" means the period in which a person may redeem property as provided in the law prior to January 1, 2025. (12) "Signed" includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form.(13) "Statutory impositions" means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor.(14) "Tax auction party" means the tax notice party, the owner of property, including the owner of record at the time of a tax lien auction, as shown in the conveyance records of the appropriate parish, any reasonably locatable person holding an identifiable ownership or usufruct interest even if not shown in the conveyance records of the parish in which the property subject to the tax lien is located, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax lien certificate holder, as shown in the mortgage and conveyance records of the appropriate parish.(15) "Tax debtor" means the person listed on the tax roll in accordance with R.S. 47:2126 as of the date of the assessor's determination.(16) "Tax lien auction" means the sale of a delinquent obligation pursuant to this Chapter.(17) "Tax lien certificate" means the written instrument evidencing the delinquent obligation and the lien and privilege securing it that identifies the holder thereof.(18) "Tax notice party" means each tax debtor and any person requesting notice pursuant to R.S. 47:2159 as of the date of the assessor's determination.(19) "Tax sale" means the sale or adjudication of tax sale title to property prior to January 1, 2026.(20) "Tax sale certificate" means the written notice evidencing a tax sale to be filed in accordance with R.S. 47:2155 and 2196 as of December 31, 2025. (21) "Termination price" means the amount calculated pursuant to R.S. 47:2243 that is required to be paid in order to terminate a tax lien certificate. (22) "Written notice", "notice", "written", or "writing" means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form. * * *
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..Acts 2008, No. 819, §1, eff. 1/1/2009.This section is set out more than once due to postponed, multiple, or conflicting amendments.