Section 47:2163 - [See Note] Purchase by co-ownersAn owner or co-owner may pay the statutory impositions plus interest and costs due at the time of the tax lien auction. The purchase of a tax lien by an owner or other person holding an interest in the property, other than a tax lien certificate holder, shall be deemed a payment to the tax collector of the delinquent obligation. A tax lien certificate issued in the name of the owner or a person holding an interest in the property, other than a tax lien certificate holder, shall not constitute a lien and privilege on the property.
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.