La. Stat. tit. 47 § 2209

Current with changes from the 2024 Legislative Session

Section 47:2209 - [See Note] Sale or donation to tax sale party or tax auction party

Notwithstanding any provision of law to the contrary, when a tax sale party or tax auction party participates, directly or indirectly, in a post-adjudication sale or donation , sale of immovable property to enforce a tax lien certificate held by a political subdivision, or assignment of a tax lien certificate, it shall be treated as a redemption or termination of the tax lien certificate, and the tax sale party or tax auction party shall be required to pay all taxes and costs in accordance with all laws applicable to redemptions or terminations. However, if the property is redeemed or the tax lien certificate is terminated, all mortgages, liens, privileges, and other encumbrances affecting the property prior to the sale shall remain in full force and effect with the same validity and priority as if the sale had not occurred.

La. R.S. § 47:2209

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.