Contents
- Getting Started
- General Questions Regarding Tax Sale
- Using the Web Site
- Questions for Buyers
- Questions for Owners
- Definitions
- Legal Provisions
- Disclaimer
Getting Started
Will I need special equipment or software?
No. To participate in the tax sale from your own home or office, you need only have a computer with a supported Web browser installed and Internet access.
How do I participate in the tax sale?
Only registered users can participate in the tax sale.
Is there a registration fee?
No. Registration is free.
How do I register for the tax sale?
Registration is accomplished online through the tax sale Web site.
When can I register for the tax sale?
You can register three weeks prior to the opening day of the sale.
Is help available?
For assistance, simply contact us.
General Questions Regarding Tax Sale
What is a tax sale?
A tax sale is the sale or adjudication of a tax sale title to property pursuant to R.S. 47:2155 and 2196.
A tax sale is the sale of properties that have delinquent taxes due and owing the political subdivision. These properties are sold to the public for the amount of delinquent taxes due, plus any accrued interest, costs and other statutory impositions. If a property is sold at tax sale, the property owner has three years to redeem the property from the purchaser. For properties in the City of New Orleans, this redemption period is reduced to 18 months if the property is deemed blighted or abandoned. The property owner may redeem the property by paying the tax sale purchaser the purchase price plus a 5% penalty and 1% interest per month from the date of the tax sale until the date it is redeemed.
Is this tax sale a "tax foreclosure sale" or a "tax title sale"?
This tax sale is a tax title sale.
Tax sale purchasers will receive a tax sale certificate conveying the property to them, subject to the right of redemption.
What does a "tax sale title" confer to the tax sale purchaser?
Through tax sale, a tax sale title is conferred on the tax sale purchaser. If the tax sale property is not redeemed within the redemptive period, then at the termination of the redemptive period, tax sale title confers full ownership of the tax sale property to the tax sale purchaser, free of ownership and other interests, claims or encumbrances held by all duly notified persons. A tax sale title is fully transferable and heritable, but any successor of a tax sale title takes it subject to any existing right to redeem the property or assert a nullity to the extent and for the period of time that the right would have existed in the absence of the transfer or succession. See: R.S. 47:2121(C).
Who knows about the tax sale?
Pursuant to La. R.S. 47:2153, the tax debtor is notified, and the tax sale is announced to the public through publication in the official journal of the political subdivision.
How does a tax sale work?
Properties having tax delinquencies are offered to the public for the total delinquent amount due.
Louisiana law stipulates that the property is sold at a tax sale to the purchaser willing to bid on the least percent ownership interest in the property. Properties listed for sale on the tax sale Web site will be subject to an open bidding process. Rather than bidding on the dollar amount, participants bid on percent ownership interest in a property. The bidder willing to pay full tax sale purchase price for the least percent ownership interest will be the successful bidder. See: Bid process details.
The owner has three years to redeem the property (18 months if the property is blighted or abandoned) by paying the tax sale purchaser the tax sale purchase price, plus a five percent (5%) penalty and one percent (1%) interest per month from the date of the tax sale until redeemed.
When and where will the properties offered at the tax sale be provided?
Starting one month prior to the tax sale's opening date, the properties offered at tax sale will be available to view on the tax sale Web site.
Pursuant to La. R.S. 47:2153, the list of properties offered at the tax sale will also be published in the official journal of the political subdivision, more than 30 days before and within 7 days of the opening day of the tax sale.
Can the political subdivision remove properties offered for tax sale?
Yes. The political subdivision reserves the right to withdraw from the tax sale any property listed at any time prior to the opening of the sale.
What paperwork is needed to purchase a tax sale deed?
No paperwork is needed to purchase property offered at tax sale. However, registration is required to participate.
Can I purchase more than one tax sale deed?
Yes.
Will properties that are in bankruptcy litigation be offered at the tax sale?
No.
What happens if a property is not sold during the tax sale?
The property will be adjudicated to the political subdivision.
Using the Web Site
To register:
Click here. Read the User Agreement, check the box next to "Yes, I agree to these terms and conditions", and click the "Next" button.
Then, enter your account information: email address, password and the name as you wish it to appear on the Tax Sale Certificate for your purchases. Your password must be at least 8 characters, contain at least one uppercase letter, one lower case letter and one number or symbol. Click the "Next" button.
Enter your personal information and click the "Next" button.
Confirm that the account and personal information is correct. If you need to make any corrections to your account or personal information, click the "Previous" button. Otherwise, click the "Finish" button.
To view your tax sale account:
You may view your tax sale account by clicking on "My Account".
To add a bank account:
Once you are registered, you may add a bank account by clicking on "My Account". Then, in the "Account Overview" section, click on "Bank Accounts", and then click the "Add Bank Account" button. Fill in the fields with the new bank account's information, and then click the "Add Account" button.
To edit your account information:
Once you are registered, you may edit your account information by clicking on "My Account". Then, in the "Account Overview" section, click on "Account Information", edit the fields, and then click the "Save Changes" button.
To change your password:
Once you are registered, you may change your password by clicking on "My Account". Then, in the "Account Overview" section, click on "Password", edit the fields, and then click the "Change Password" button.
To view properties:
Go to the Home page.
Tax sale properties are displayed in increments of 10 per page and are marked on the map by colored property markers. Three satellite views of tax sale properties are available: Road, Aerial and Bird's Eye. These three views can be selected by pressing the corresponding word for each, which are superimposed upon the map. All view modes are zoom-able by either pressing the "+" and "-" buttons, which are superimposed on the map, or by using the scroll wheel on your mouse.
To view successive page listings of tax sale properties, click the word "Next" atop the property listings on the Home page. To return to a previous page, click the word "Previous".
Clicking a colored property marker in the page listings section of the Home page will center the map over the selected property.
To view property details:
Go to the Home page to view properties. See: To view properties. Place your cursor above a colored property marker, shown as colored pin located on the map, and a summary of the property's details, property address, legal description, reference number, amount due and owner's name, will appear in a box next to the property marker. For the full property description and details, click the "More Info" button in the box.
Click the blue property address in the property listings section to immediately view the full property description and details page for the selected property. To return to the Home page from the full property description and details page, click "Go Back".
From the full property description and details page, you can also either add the property to your Favorites, See: To add a property to your Favorites, or place a bid, See: To bid on property.
Using criteria to search for properties:
You can search for tax sale properties by specific criteria on the Home page by entering the address, owner or tax bill number and then pressing the "Search" button. You may use advanced search criteria: postal code, district and price range, by pressing the "Advanced" button on the Home page, entering the information, and then pressing the "Search" button.
Using colored pins to search for properties:
You can search for tax sale properties by pressing the colored pins at the bottom of the Home page. Each pin is color coded to return a tax sale properties search result within a specific price range; the colors of the pins and the corresponding price ranges are as follows:
- Green - $100.00 - $499.99
- Blue - $500.00 - $999.99
- Yellow - $1,000.00 - $2,499.99
- Orange - $2,500.00 - $4,999.99
- Red - $5,000.00 +
To add a property to your Favorites:
Once you are registered, you may add a property to your Favorites by clicking on the property, and then click the "Add Favorite" button.
To remove a property from your Favorites:
Once you have marked a property as a Favorite, you may remove the property from your Favorites by clicking on "My Account". Then, in the "Account Overview" section, click on "Favorites", and then click the "X" button in the "Remove" column of the Favorites table corresponding to the property to be removed.
Or you may remove a property to your Favorites by clicking on the property, and then click the "Remove Favorite" button on the property details page.
To bid on property:
Bidding does not begin until the tax sale opens.
Once you are registered and have added at least one bank account to your user account, you may bid on properties.
Go to the Home page to view properties. See: To view properties. From the full property description and details page, See: To view properties details, click the "Place Bid" button. Click the drop down arrow to the right of the bid range selector, and select the desired percent bid, See: Bidding process details, from 100% down to 1%. Check the box confirming you accept the terms and conditions of the User Agreement, and then press the "Place Bid Now" button. Then press "Ok".
Once you have placed a bid, successive bids on the same property can only be for a lower bid amount than that of the original bid amount and, therefore, the bid range selector displays only the remaining available bid amounts for you, for that property.
To view bids:
Once you are registered, you may view your bids by clicking on "My Account". Then, in the "Account Overview" section, click on "Bids". Winning and losing are broken down into two tables on your Bids page.
You may click on either the property reference number or property address listed within the tables to be returned to the full property description and details page to place another bid.
To pay for purchases:
Purchasing does not begin until the tax sale closes. Payment in full is due within 3 business days of the close of the tax sale.
All parties who have bid on any properties will receive an e-mail notification at the conclusion of the tax sale. Click the link in the email notification to begin making payments. Or, you may begin making payments by clicking on "My Account", and in the "Account Overview" section, then click on "Purchases". Deposits (if applicable) will be directly applied to the full amount due.
ACH transfer:
All bank accounts will be listed with an amount field displayed next to them. Enter the desired amount you would like to pay from each account in the amount field, ensuring that the total amount from all accounts equals the total amount due on your account. Once you are done entering in the desired amounts click the "Make Payment" button to complete the payment process.
Using certified funds: Click on "My Account", and in the "Account Overview" section click on "Purchases". Then press the "Print" button. Send your certified funds payment accompanied by your printed invoice to the P.O. Box 58109, New Orleans, Louisiana 70158, or deliver your certified fund payment, in person, accompanied by your printed invoice to the office of the tax collector, located at 1300 Perdido Street, Room 1W39, New Orleans, Louisiana.
Using cash: Click on "My Account", and in the "Account Overview" section click on "Purchases". Then press the "Print" button. Deliver, in person, your cash payment accompanied by your printed invoice to the office of the tax collector, located at 1300 Perdido Street, Room 1W39, New Orleans, Louisiana.
To view purchases:
Once the tax sale closes, you may view your purchases by clicking on "My Account". Then, in the "Account Overview" section, click on "Purchases".
To view your post tax sale account summary:
Once the tax sale closes, you may view your tax sale account summary by clicking on "My Account". Then, in the "Account Overview" section, click on either "Bids" or "Purchases".
On your Bids page, winning and losing bids are broken down into two tables: "Winning Bids" and "Losing Bids". To purchase property for which you were the successful bidder, click the "Go To Purchases" button. See: To pay for purchases. On the "Losing Bids" table, you will see what the winning percentage bid was and what time it was submitted for all property for which you were the unsuccessful bidder.
On your Purchases page, you see all property purchases, deposits (if applicable), payments, and the total amount due. Also, from the Purchases page, you will initiate all financial transactions to pay for your purchases. See: To pay for purchases.
Questions for Buyers
In general:
Will I be able to purchase a property via phone or fax?
No. The tax sale will be held solely online at this Web location. If you do not own a computer or do not have access to the Internet, the City Hall Basement at 1300 Perdido Street, New Orleans, Louisiana, will have computers allocated for the specific use of participating in the tax sale during the tax sale hours.
How do I buy tax sale title to a property?
By being the successful bidder on the property at the conclusion of the sale. See: Bidding process details.
Bidding process details:
When:
You may bid on all properties only during the tax sale hours (8 AM - 8 PM).
How:
Bidding on properties is accomplished via the full property description and details page. See: To bid on property.
Type:
This is an open bidding process. Participants will submit bids with knowledge of the value of the competing bids on the property. Additionally, if you placed a bid on a property and are outbid, you be notified by email.
Overview:
Rather than bidding on the dollar amount of the purchase price of a property, participants bid on the least amount of percent ownership interest for which they are willing to pay the total delinquent amount due.
For instance, if the total delinquent amount due on a property is $1,000, one individual may submit a bid for a 100% ownership interest in that property and another individual may submit a bid for an 85% ownership interest in that property. The purchase amount of $1,000 remains the same for either bid. In this instance, the individual bidding 85% ownership would be the successful purchaser, having bid on a lower percent ownership interest in the property, while still paying $1,000 for the tax sale title.
You may submit a bid at whatever percent ownership interest in a property you feel comfortable accepting, while still paying the total delinquent amount due.
Scenarios:
· One Bidder
In the instance of one bid, the sole bid submitted would be the winner.
The total delinquent amount due for a tax sale property is the same, whether you bid 100% or 1%.
· Multiple Bidders
In the instance of multiple bidders, the lowest bid submitted will be the winner.
The total delinquent amount due for a tax sale property is the same, whether you bid 100% or 1%.
· Multiple Bidders Placing the Same Winning Bid
In the instance of multiple winning bids, the first to submit the bid would be the winner.
The total delinquent amount due for a tax sale property is the same, whether you bid 100% or 1%.
Winning:
The lowest bid wins! Winners will only be determined at the close of the tax sale.
Before purchasing property:
How do I know which properties have been sold?
All tax sale properties will be available for sale until the close of the tax sale.
However, the political subdivision reserves the right to withdraw from the tax sale any tax sale property listed prior to the close of the sale. If a property is withdrawn from the tax sale, it will be indicated as such on its full property description and details page. Additionally, if you have marked a property as a "Favorite" or placed a bid on property that is withdrawn from the tax sale, you will be notified by email.
Are there any hidden costs or is the price listed correct?
No. The price listed is the total delinquent amount due to the political subdivision for the years listed.
How can I view a property?
Properties can be viewed from the Home page. See: To view property.
If I purchase a property, do I receive full ownership rights?
No. A tax sale confers on the tax sale purchaser only tax sale title. The owner may redeem the property at any time within three (3) years from the date of recordation of the tax sale certificate. If the property is abandoned or blighted, the redemption period is eighteen (18) months.
To redeem the property, the former owner must pay to the tax sale purchaser the total delinquent amount due, plus a five percent (5%) penalty thereon and interest at the rate of one percent (1%) per month until redeemed.
What payment methods are accepted?
Payment methods accepted are electronic check (ACH), cash payment accompanied by a printed invoice generated from the purchases screen (made in person at the office of the tax collector located at 1300 Perdido Street, Room 1W39, New Orleans, Louisiana) or certified funds payment accompanied by a printed invoice generated from the purchases screen (delivered in person to the office of the tax collector located at 1300 Perdido Street, Room 1W39, New Orleans, Louisiana or sent to P.O. Box 58109, New Orleans, LA 70158).
After purchasing property:
When do I need to pay for my purchases?
Within 3 business days of the close of the tax sale.
Does payment have to be one installment?
Yes. See: To pay for purchases.
What is the refund policy?
There are no refunds. All sales are final.
When is the sale final?
The tax sale is final when the sale closes.
When will the property become mine?
Full property ownership does not occur until the redemptive period has expired.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
Do I have to notify the owner that I purchased the property?
Pursuant to La. R.S. 47:2156, within the applicable redemptive period, the tax sale purchaser may send a written notice to any or all tax sale parties notifying the parties of the sale. The notice shall provide full and accurate information necessary to contact the tax sale purchaser, including the name, physical address and telephone number of the purchaser. It shall be accompanied by a copy of the tax sale certificate received by the tax sale purchaser. The notice shall inform the tax sale parties that the failure to redeem the property prior to the expiration of the applicable redemptive period will terminate the right to redeem the property, and the purchaser will have the right to seek confirmation of the tax sale title and take actual possession of the property.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
Am I responsible for paying the property taxes?
Yes. Pursuant to La. R.S. 47:2161, from the date of filing a tax sale certificate that sells tax sale title to a tax sale purchaser, all taxes on the property shall, after that date, shall be assessed to and paid by the tax sale purchaser until the property is redeemed. If redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale.
Failure to pay taxes may result in the property being sold at a later tax sale.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
If I pay the current taxes following my purchase, will I get my money back if the property is redeemed?
Yes. Pursuant to La. R.S. 47:2161, if redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
What expenses am I responsible for other than paying overdue and current taxes?
In general, tax sale purchasers have the same responsibilities as other property owners and should act accordingly.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
What happens if the property still has a mortgage? Do I take over the mortgage?
No. The tax sale purchaser is not responsible for any mortgage on the property.
The mortgage holder has been given notice that the property has overdue taxes and has the right to redeem the property.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
Can I take physical possession of the property? What if someone is currently living at the property?
Pursuant to La. R.S. 47:2158, a writ of possession can be issued only when the possession by the tax sale purchaser is necessary to comply with the order of a political subdivision for enforcing property standards, such as a condemnation order.
You should obtain legal advice before taking physical possession of a property purchased at a tax sale.
Can I make repairs and improvements to the property? Will I be repaid if the property is redeemed?
The tax sale purchaser may make repairs and improvements and is entitled to receive the value of any improvements made to the property only in instances wherein the improvements were mandated by order of the political subdivision. See: La. R.S. 47:2158; and 47:2243.
You should obtain legal advice before making repairs and improvements to any property purchased at a tax sale.
Do I have to make repairs to the property? If I do not want to make repairs or improvements until the redemption period is over, what happens if the property becomes "blighted" and the City orders me to make repairs or demolish the property? Will I be responsible for demolishing? Do I get reimbursed if the previous owner redeems after I demolish?
In general, tax sale purchasers have the same responsibilities as property owners, including the duty to respond to all orders of government entities having jurisdiction.
Pursuant to La. R.S. 47:2158, the tax sale purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision. To preserve this privilege, the purchaser shall file the writ of possession with the recorder of mortgages of the parish in which the property is located within fifteen days after its issuance.
You should obtain legal advice before making repairs and improvements to any property purchased at a tax sale.
Can I sell the property during the redemption period?
It is possible, but any sale will be subject to the right of redemption. See: La. R.S. 47:2121(C).
You should obtain legal advice before selling any property purchased at a tax sale.
Can I rent the property after I purchase it?
Only if a writ of possession is issued. See: Can I take physical possession of the property?
You should obtain legal advice before renting any property purchased at a tax sale.
Do I have to do anything after the redemption period expires?
No, but you have the right to file suit to confirm and quiet your tax sale title. See: La. R.S. 47:2266.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
Regarding redemption:
Will I be reimbursed for improvements made to the property if the previous owner redeems the property?
Only in certain instances. See: Can I make repairs and improvements to the property?; and Do I have to make repairs to the property?
How long does the previous owner have to redeem their property?
The former owner may redeem the property at any time within the three-year redemptive period (18 months if the property is abandoned or blighted) beginning on the date of recordation of the tax sale certificate.
What happens when the previous owner redeems the property within the three-year redemptive period?
Pursuant to La. R.S. 47:2243, to redeem the property, the former owner must pay the purchase price, plus a five percent (5%) penalty thereon, and interest at the rate of one percent (1%) per month until redeemed.
Pursuant to La. R.S. 47:2161, if redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale.
Pursuant to La. R.S. 47:2158, the tax sale purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision.
You should obtain legal advice as to your rights and obligations as a tax sale purchaser.
When will I be reimbursed in the event the previous owner redeems the property?
Pursuant to La. R.S. 47:2243, redemption takes place through the tax collector without any involvement by the tax sale purchaser. Thereafter, the tax collector shall promptly remit the redemption payment to the tax sale purchaser.
What if I bid less 100% ownership interest in the property?
For example, if you bid 85% ownership interest in the property and were the successful bidder. The remaining 15% ownership interest in a property would remain with the property owner. In the event that the property owner were to redeem the property after you purchased an 85% ownership interest in the property, that property owner would still be responsible the full tax sale purchase price.
Questions for Owners
In general:
Why is my property being sold in the tax sale?
Your property is being sold because there are overdue taxes and/or liens associated with the property.
What can I do to keep my property from being sold?
The only two ways to prevent a property from being sold at tax sale is to either pay the overdue taxes and/or liens no later than the day prior to the opening of the tax sale or to file bankruptcy.
Can I designate a portion of my property to be sold?
If your property is made up of multiple parcels of property, pursuant to La. R.S. 47:2153, you designate to the tax collector which portion of the property to sell to satisfy the total delinquent amount due.
How do I designate a portion of my property to be sold?
Contact us.
After the sale:
How do I find out if my property was sold at tax sale or adjudicated to the City after the tax sale?
Please refer to the tax sale Web site.
If your property was sold:
What do I need to do to redeem my property if it has been sold at tax sale?
To redeem the property, you must pay the tax sale purchaser, through the tax collector, the tax sale purchase price, plus a five percent (5%) penalty thereon and interest at the rate of one percent (1%) per month until redeemed. See: La. R.S. 47:2243.
You should obtain legal advice as to your rights and obligations as an owner of a property sold at a tax sale.
Who do I go to redeem my property if it was sold?
You may redeem the property at the office of the tax collector. See: La. R.S. 47:2243.
Do not wait until the last day of the redemptive period to begin the redemption process.
You should obtain legal advice as to your rights and obligations as a former owner of a property sold at a tax sale.
Can a family member or a third party redeem my property? Will they then own my property?
Any person may redeem tax sale title to property, but the redemption shall be in the name of the tax debtor. See: La. R.S. 47:2241 .
You should obtain legal advice as to your rights and obligations as a former owner of a property sold at a tax sale.
If your property was adjudicated:
What do I need to do to redeem my property if it has been adjudicated at tax sale?
To redeem the property, you must pay to the political subdivision, through the tax collector, the tax sale purchase price, plus a five percent (5%) penalty thereon and interest at the rate of one per cent (1%) per month until redeemed. See: La. R.S. 47:2243.
Who do I go to redeem my property if it was adjudicated?
You may redeem the property at the office of the tax collector. See: La. R.S. 47:2243.
Do not wait until the last day of the redemptive period to begin the redemption process.
You should obtain legal advice as to your rights and obligations as a former owner of a property sold at a tax sale.
Can a family member or a third party redeem my property? Will they then own my property?
Any person may redeem tax sale title to property, but the redemption shall be in the name of the tax debtor. See: La. R.S. 47:2241.
You should obtain legal advice as to your rights and obligations as a former owner of a property sold at a tax sale.
Definitions
ACH means Automated Clearing House, which is the clearing and settlement system used by U.S. commercial banks and other institutions.
Ad valorem tax (Latin for "according to value") means a tax based on the value of real estate or personal property.
Adjudication means, subject to Article VII, Section 25(A)(2) of the Constitution of Louisiana, the bid to be accepted in tax sales shall be at least equal to the statutory impositions, costs, and interest; otherwise, the tax collector shall bid in tax sale title to the property for the political subdivision. The tax collector shall make out a tax sale certificate and file the tax sale certificate with the recorder of conveyances of the parish in which the property is located.
Adjudicated property means property of which tax sale title is acquired by a political subdivision pursuant to La. R.S. 47:2196.
Bid means, for the purposes of tax sale, an offer of percent ownership interest to acquire tax sale title to property.
Bidder means, for the purposes of tax sale, a person offering a percent ownership interest to acquire tax sale title to property.
Certified funds means a form of payment that is guaranteed to clear or settle by the company certifying the funds.
Cookie means, in computing, a small piece of text stored on a user's computer by a web browser.
Full ownership means possessing clear title to property.
Governmental lien means all liens imposed by law upon immovable property in favor of any political subdivision and filed in the mortgage records.
Interest means an amount paid by the property owner to the tax sale purchaser in the amount of one percent (1%) per month of the tax sale purchase price until the tax sale property is redeemed.
Legal advice means the giving of a formal opinion regarding the substance or procedure of the law by an officer of the court, such as an attorney.
Lowest bid means, for the purpose of tax sale, the lowest amount of percent ownership interest.
Office of Mortgages and Conveyances means a public depository of documents that provides service to the public and legal profession. The office records all legal instruments that affect the transfer of real estate (immovable) and/or private or commercial (movable) property.
Open bidding means, for the purpose of tax sale, the ability for competing bidders to see the prevailing winning bid amount.
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.
Notice 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.
Owner means a person who holds an ownership interest that has not been terminated pursuant to La. R.S. 47:2121 (C).
Percent ownership interest means the amount of property interest conferred by the tax sale title to a successful bidder.
Political subdivision means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:
(a) The state.
(b) Any political subdivision as defined in Article VI, Section 44 of the Louisiana Constitution.
(c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph.
Property means, for the purpose of tax sale, tax sale property.
Property owner means, for the purpose of tax sale, the tax debtor.
Recorder of mortgages means the office that records all legal instruments in that affect the transfer of real estate (immovable) and/or private or commercial (movable) property.
Redeem means the performing the act of Redemption.
Redemption means the legal mechanism in which a property owner may pay the tax sale purchaser the tax sale purchase amount, plus a five percent (5%) penalty thereon and interest at a rate of one percent (1%) per month to remove the tax sale title from the property as provided in the Article VII, Section 25 of the Louisiana Constitution
Redemption penalty means an amount paid by the property owner to the tax sale purchaser in the amount of five percent (5%) of the tax sale purchase price when the tax sale property is redeemed.
Redemptive period means the three (3) year period in which a person may redeem property as provided in the Article VII, Section 25 of the Louisiana Constitution. The redemptive period commences on the date the tax sale certificate is filed with the Office of Mortgages and Conveyances.
For properties in the City of New Orleans, this redemption period is reduced to eighteen (18) months if the property is deemed blighted or abandoned.
Send means either of the following:
(a) To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances.
(b) In any other way to cause to be received any written notice within the time it would have arrived if properly sent.
Statutory imposition 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.
Successful bidder means, for the purpose of tax sale, the individual who bid the lowest percent ownership interest a tax sale property.
Tax collector means either the Office of the Sheriff as provided for Article V, Section 27 of the Louisiana Constitution, or Director of Department of Finance for the City of New Orleans as provided for by Article IV, Chapter 13, Section 4-1301 of the Home Rule of the City of New Orleans.
Tax debtor means, as of the date of determination, the person listed on the tax roll in accordance with La. R.S. 47:2126.
Tax notice party means, as of the date of determination, the tax debtor and any person requesting notice pursuant to La. R.S. 47:2159.
Tax sale means the sale or adjudication of tax sale title to property pursuant to La. R.S. 47:2154 and 2196.
A tax sale is the sale of properties that have delinquent taxes due and owing the political subdivision. These properties are sold to the public for the amount of delinquent taxes due, plus any accrued interest, costs and other statutory impositions. If a property is sold at tax sale, the property owner has three years to redeem the property from the purchaser. For properties in the City of New Orleans, this redemption period is reduced to eighteen (18) months if the property is deemed blighted or abandoned. The property owner may redeem the property by paying the tax sale purchaser the purchase price plus a five percent (5%) penalty and one percent (1%) interest per month from the date of the tax sale until the date it is redeemed.
Tax sale certificate means the written notice evidencing a tax sale to be filed in accordance with La. R.S. 47:2155 and 2196.
Tax sale property means property for which tax sale title is sold pursuant to La. R.S. 47:2154.
Tax sale purchase price means, for the purpose of tax sale, the total delinquent amount due tendered for the acquisition of tax title to tax sale property.
Tax sale purchaser means the purchaser of tax sale property, his successors, and assigns.
Tax sale title means the set of rights acquired by a tax sale purchaser or, in the case of adjudicated property, on the applicable political subdivision.
A tax sale confers on the tax sale purchaser only tax sale title. If the tax sale property is not redeemed within the redemptive period, then at the termination of the redemptive period, the tax sale title transfers to its holderownership of the tax sale property, free of ownership and other interests, claims or encumbrances held by all duly notified persons.A tax sale title is fully transferable and heritable, but any successor of a tax sale title takes it subject to any existing right to redeem the property or assert a nullity to the extent and for the period of time that the right would have existed in the absence of the transfer or succession. See R.S. 47:2121(C)
Tax title sale means tax sale.
Total delinquent amount due means, for the purpose of tax sale, the total tax, interest, penalties, costs and statutory impositions due by the property owner to the political subdivision causing the tax sale title to the property to be offered at sale
Winning bid means, for the purpose of tax sale, the lowest percent ownership interest bid. In the case of multiple lowest bids, the first bid submitted shall be the winning bid.
Writ of possession means a writ addressed to the sheriff or constable commanding him to put the purchaser in physical possession of the property sold. See: La. R.S. 13:4346.
Legal Provisions
H.R.C., C.N.O., Ch. 13, Sec. 4-1301. Functions.
(1) The Department of Finance, headed by the Director of Finance, shall:
(a) Collect all taxes, license and permit fees, and other moneys which may be due to or receivable by the City or any of its officers, departments, or boards; provided that where economy of administration or public convenience requires, the Director may by rule authorize the receipt of moneys directly by officers, departments or boards, or may assign employees of the Department to make such collections.
(b) Collect, when directed or authorized by law, all taxes, license and permit fees, and other moneys which may be receivable by the State or any public office, department or board not subject to the provision of this Charter.
(c) Sell property upon which taxes are not paid within the period prescribed by law.
La. Const. Art. V, Sec. 25. Sheriffs.
In each parish a sheriff shall be elected for a term of four years. He shall be the chief law enforcement officer in the parish, except as otherwise provided by this constitution, and shall execute court orders and process. He shall be the collector of state and parish ad valorem taxes and such other taxes and license fees as provided by law.
This Section shall not apply to Orleans Parish.
La. Const. Art. VI, Sec. 44. Terms Defined.
As used in this Article:
(2) "Political subdivision" means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions.
La. Const. Art. VII, Sec. 25. Tax Sales.
(A) Tax Sales. (1) There shall be no forfeiture of property for nonpayment of taxes. However, at the expiration of the year in which the taxes are due, the collector, without suit, and after giving notice to the delinquent in the manner provided by law, shall advertise for sale the property on which the taxes are due. The advertisement shall be published in the official journal of the parish or municipality, or, if there is no official journal, as provided by law for sheriffs' sales, in the manner provided for judicial sales. On the day of sale, the collector shall sell the portion of the property which the debtor points out. If the debtor does not point out sufficient property, the collector shall sell immediately the least quantity of property which any bidder will buy for the amount of the taxes, interest, and costs. The sale shall be without appraisement. A tax deed by a tax collector shall be prima facie evidence that a valid sale was made.
(2) If property located in a municipality with a population of more than four hundred fifty thousand persons as of the most recent federal decennial census fails to sell for the minimum required bid in the tax sale, the collector may offer the property for sale at a subsequent sale with no minimum required bid. The proceeds of the sale shall be applied to the taxes, interest, and costs due on the property, and any remaining deficiency shall be eliminated from the tax rolls.
(B) Redemption. (1) The property sold shall be redeemable for three years after the date of recordation of the tax sale, by paying the price given, including costs, five percent penalty thereon, and interest at the rate of one percent per month until redemption.
(2) In the city of New Orleans, when such property sold is residential or commercial property which is abandoned property as defined by R.S. 33:4720.12. (1) or blighted property as defined by Act 155 of the 1984 Regular Session, it shall be redeemable for eighteen months after the date of recordation of the tax sale by payment in accordance with Subparagraph (1) of this Paragraph.
(C) Annulment. No sale of property for taxes shall be set aside for any cause, except on proof of payment of the taxes prior to the date of the sale, unless the proceeding to annul is instituted within six months after service of notice of sale. A notice of sale shall not be served until the final day for redemption has ended. It must be served within five years after the date of the recordation of the tax deed if no notice is given. The fact that taxes were paid on a part of the property sold prior to the sale thereof, or that a part of the property was not subject to taxation, shall not be cause for annulling the sale of any part thereof on which the taxes for which it was sold were due and unpaid. No judgment annulling a tax sale shall have effect until the price and all taxes and costs are paid, and until ten percent per annum interest on the amount of the price and taxes paid from date of respective payments are paid to the purchaser; however, this shall not apply to sales annulled because the taxes were paid prior to the date of sale.
(D) Quieting Tax Title. The manner of notice and form of proceeding to quiet tax titles shall be provided by law.
(E) Movables; Tax Sales. When taxes on movables are delinquent, the tax collector shall seize and sell sufficient movable property of the delinquent taxpayer to pay the tax, whether or not the property seized is the property which was assessed. Sale of the property shall be at public auction, without appraisement, after ten days advertisement, published within ten days after date of seizure. It shall be absolute and without redemption.
If the tax collector can find no corporeal movables of the delinquent to seize, he may levy on incorporeal rights, by notifying the debtor thereof, or he may proceed by summary rule in the courts to compel the delinquent to deliver for sale property in his possession or under his control.
(F) Postponement of Taxes. The legislature may postpone the payment of taxes, but only in cases of overflow, general conflagration, general crop destruction, or other public calamity, and may provide for the levying, assessing, and collecting of such postponed taxes. In such case, the legislature may authorize the borrowing of money by the state on its faith and credit, by bond issue or otherwise, and may levy taxes, or apply taxes already levied and not appropriated, to secure payment thereof, in order to create a fund from which loans may be made through the Interim Emergency Board to the governing authority of the parish where the calamity occurs. The money loaned shall be applied to and shall not exceed the deficiency in revenue of the parish or a political subdivision therein or of which the parish is a part, caused by postponement of taxes. No loan shall be made to a parish governing authority without the approval of the Interim Emergency Board.
La. R.S. 13:4346. Failure of occupant to deliver possession to purchaser; writ of possession
Whenever a sheriff or constable acting under a writ of fieri facias, seizure and sale, or other order of sale, sells and adjudicates immovable property, and the occupant thereof does not deliver possession thereof on demand to the purchaser after the latter has paid the price of adjudication and has received an act of sale from the sheriff or constable, and due return has been made on the writ or order of sale, the clerk of the court which issued the writ or rendered the order, on the written demand of the purchaser, his agent, or attorney at law, shall issue a writ of possession. This writ shall be addressed to the sheriff or constable, commanding him to put the purchaser in physical possession of the property sold, in the same manner as now provided by law for other writs of possession.
La. R.S. 47:2121(C). Tax sale title.
(1) A tax sale confers on the tax sale purchaser, or on the political subdivision to which the tax sale property is adjudicated, only tax sale title. If the tax sale property is not redeemed within the redemptive period, then at the termination of the redemptive period, tax sale title transfers to its holder ownership of the tax sale property, free of the ownership and other interests, claims, or encumbrances held by all duly notified persons. Tax sale title is fully transferable and heritable, but any successor of a tax sale title takes it subject to any existing right to redeem the property, or to assert a nullity, to the extent and for the period of time that the right would have existed in the absence of the transfer or succession.
(2) A person who acquires ownership of property through a tax sale title takes the ownership subject to any interests that are not terminated in accordance with this Chapter. Other than taking subject to those interests, the acquiring person's ownership of the tax sale property after termination of the redemptive period is not affected by any lack of notice to the holders of those interests.
(3) Notwithstanding any provision in this Chapter to the contrary, the following interests affecting immovable property shall not be terminated pursuant to this Chapter to the extent the interests remain effective against third parties and are filed with the appropriate recorder prior to the filing of the tax sale certificate:
(a) Mineral rights.
(b) Pipeline servitudes.
(c) Predial servitudes.
(d) Building restrictions.
(e) Dedications in favor of political subdivisions, the public, or public utilities.
La. R.S. 47:2126. Duty of assessors; single assessment.
Each assessor shall deliver to the appropriate tax collector the tax roll for the year in which taxes are collectible by November fifteenth of each calendar year, except as otherwise provided by law. At the same time, the assessor may file the tax roll in the mortgage records of the parish in which property subject to the taxes is located. The assessor shall use reasonable efforts to list on the tax roll all co-owners of record of the property, or if there has been a tax sale to a party other than a political subdivision, the tax sale purchaser and the other owners, to the extent their interests were not sold at tax sale. The tax roll shall be updated as of January first or later of the year in which the taxes are collectible. There shall be only one assessment for each tax parcel, and the full assessment shall be on each tax bill sent pursuant to R.S. 47:2127. (C), provided, however, if requested by a tax debtor, the assessor may, but shall not be obligated to, make separate assessments for undivided interests in each tax parcel.
La. R.S. 47:2153. Notice of delinquency and tax sale.
A. On the second day after the deadline for payment of taxes each year, or as soon thereafter as possible, the tax collector shall send a written notice by United States mail postage prepaid to each tax notice party when the tax debtor has not paid all the statutory impositions which have been assessed on immovable property, notifying the person that the statutory impositions on the immovable property shall be paid within twenty days after the sending of the notice or as soon thereafter before the tax sale is scheduled, or that tax sale title to the property will be sold according to law. The notice shall be sufficient if it is in the following form:
(Omitted)
B. (1) At the expiration of twenty days' notice, counting from the day when the last of the written notices are sent, or as soon thereafter as practicable, the tax collector shall proceed to publish a notice to the tax debtors of the delinquency and to advertise for sale the consolidated delinquent tax list under one form two times within thirty days in the official journal of the political subdivision. The publication and advertisement shall be sufficient if it is in the following form:
(Omitted)
(2) For the purpose of tax sales, it shall be sufficient to advertise all property in the name of the tax debtor at the time the assessment was made.
(3) For the purpose of tax sales, it shall be sufficient to assess and describe all property assessed in the following manner: by designating the tract or lot by the name by which it is commonly known, or by the number or letter by which it may be usually designated upon the regular assessment roll or upon an official or private plan or sketch or by giving the boundaries or the names of the owners upon each side, or by the dimensions or description or name given in the act transferring the ownership thereof, or by such other further description as may furnish the means of reasonable identification.
(4) No tax sale shall be set aside or annulled for any error in description or measurement of the property assessed in the name of the tax debtor, provided the property sold can be reasonably identified. When advertisements are required to be made in relation to the sale of property for unpaid taxes, the advertisements shall be made in the English language only.
(5) On the day of sale, the tax collector shall sell the portion of the property which the debtor points out. If the debtor does not point out any
property or sufficient property, the tax collector shall sell immediately the least quantity of the property, determined by undivided interests, which
any bidder will buy for the amount of taxes, interest, penalties and costs. Except as provided in R.S. 47:2196(D), the purchase price or bid price is
the amount of taxes, interest, penalties and costs, and the bidding is by undivided interests with the initial bid being one hundred percent and
thereafter declining from the initial bid. As an alternative to the procedure for bidding by undivided interest as provided by this Section, upon
agreement between the tax collector and the local governing authority, any bidder may elect to bid down the five percent penalty, as provided for in
Article VII, Section 25(B)(1) of the state Constitution, in increments of one-tenth of a percent. The tax collector may determine and establish that
the least quantity that can be sold by undivided interests is one percent or less of the whole. The tax sale shall convey, and the purchaser shall
take, tax sale title
to
in the undivided interest bid in the entirety of the property, or in the case of separate assessments for undivided interests in the property, tax sale
title
to
in the undivided interest bid in the entirety of the undivided interest, intended to be assessed and sold as it was owned by the delinquent tax debtor
regardless of any error in the dimensions or description of the property as assessed and sold. The tax collector in the advertisement or tax sale may
give the full description according to original titles.
(6) Except as otherwise provided in this Subpart, the tax sale shall be conducted in the manner provided by law for judicial sales. This provision shall not be construed to prohibit the tax collector from conducting the tax sale by using an online or electronic bidding process consistent with the law governing judicial sales.
C. Within thirty days after the filing of the tax sale certificate, or as soon thereafter as possible, the tax collector shall research the records of the recorder of conveyances on all property to which tax sale title was sold to tax sale purchasers for any transfers of the property that occurred after the preparation of the tax roll for the year that the property was sold for taxes. If there has been a transfer, within thirty days after filing a tax sale certificate, the tax collector shall use reasonable efforts to send the new owner a written notice that tax sale title to the property was sold. The notice shall state the amount necessary to redeem the property. This notice shall also advise the owner that the property may be redeemed at any time within three years or other applicable redemptive period after the date of filing of the tax sale certificate. This shall serve as the required notice to the transferee in Subsection A of this Section. This notice shall be sufficient if it is in the following form:
(Omitted)
La. R.S. 47:2154. Tax sales; time of sale; price.
The tax collector shall seize, advertise, and sell tax sale title to the property or an undivided interest therein upon which delinquent taxes are due, on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible. The price shall be the amount of statutory impositions due on the property, costs, and interest.
La. R.S. 47:2155. Tax Sale Certificate.
A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax sale certificate to purchasers of any property to which tax sale title was sold for taxes, in which he shall relate in substance a brief history of the proceedings had, shall describe the property, state the amount of the taxes, interest, penalties and costs and the bid made for the property, and the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method, shall sell tax sale title, and shall conclude the sale with the statement that the property shall be redeemable at any time during the applicable redemptive period beginning on the day when the tax sale certificate is filed with the recorder of conveyances in the parish in which the property is located. The tax sale certificate shall contain the full name and address of the tax sale purchaser. The tax sale certificate shall be sufficient if it is in the following form:
(Omitted)
B. A certified copy of the tax sale certificate is prima facie evidence of the regularity of all matters regarding the tax sale and the validity of the tax sale.
C. The tax sale certificate contemplated by this Section is a tax deed for purposes of Article VII, Section 25 of the Louisiana Constitution.
La. R.S. 47:2156. Post-sale notice.
A. Within the applicable redemptive period, the tax sale purchaser may send a written notice to any or all tax sale parties notifying the parties of the sale. The notice shall provide full and accurate information necessary to contact the tax sale purchaser, including the name, physical address, and telephone number of the purchaser. It shall be accompanied by a copy of the tax sale certificate received by the tax sale purchaser under the provisions of this Part and copies of the documents that the purchaser received with that sale. The notice shall inform the tax sale parties that the failure to redeem the property prior to the expiration of the applicable redemptive period will terminate the right to redeem the property, and the purchaser will have the right to seek confirmation of the tax title and take actual possession of the property. The notice shall be sufficient if it is in the form set forth in Subsection B of this Section.
B. For each property for which tax sale title was sold at tax sale to a tax sale purchaser:
(1) If the redemptive period is greater than two years, each January or as soon as practical thereafter, each tax collector shall send a written notice by United States mail, postage prepaid, to each tax notice party and each tax sale party whose interest would be shown on a thirty-year mortgage certificate in the name of the tax debtor and whose interest was filed prior to the filing of the tax sale certificate that tax sale title to the property has been sold at tax sale.
(2) If the redemptive period is two years or less, within thirty days after filing a tax sale certificate to a third party, and thereafter each January and June or as soon thereafter as practical, each tax collector shall send a written notice by United States mail, postage prepaid, to each tax notice party and each tax sale party whose interest would be shown on a thirty-year mortgage certificate in the name of the tax debtor and whose interest was filed prior to the filing of the sale that tax sale title to the property has been sold at tax sale.
(3) The notice shall be given until the end of the applicable redemptive period. The notice shall specify the property upon which the taxes are delinquent, the amount of taxes due, and the manner in which the property shall be redeemed and shall be sufficient if in the following form:
(Omitted)
C. For each property adjudicated to a political subdivision at a tax sale:
(1) If the redemptive period is greater than two years, each January or as soon as practical thereafter, each tax collector may send a written notice by United States mail, postage prepaid, to each tax notice party and each tax sale party whose interest is shown on a mortgage certificate filed prior to the filing of the tax sale certificate that tax sale title to the property has been sold at tax sale.
(2) If the redemptive period is two years or less, within thirty days after filing a tax sale to a third party, and thereafter each January and June or as soon thereafter as practical, each tax collector may send a written notice by United States mail, postage prepaid, to each tax notice party and each tax sale party whose interest is shown on a mortgage certificate filed prior to the filing of the tax sale certificate that tax sale title to the property has been sold at tax sale.
(3) The notice shall specify the property upon which the taxes are delinquent, the amount of taxes due, and the manner in which the property shall be redeemed and shall be sufficient if in the following form:
(Omitted)
La. R.S. 47:2158. Writ of possession.
A. When necessary to comply with an order of a political subdivision for the purpose of enforcing property standards, upon the presentation of the order and a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction (determined by the value of the immovables described and not the amount of the taxes), the judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the property and place the purchaser in actual possession. A writ of possession shall be issued by the clerk, but the purchaser may take actual possession without the order with the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.
B. The purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision. To preserve this privilege, the purchaser shall file the writ of possession with the recorder of mortgages of the parish in which the property is located within fifteen days after its issuance. The effect of recordation shall cease one year after the date of filing the writ of possession, unless a statement of privilege referencing the writ and detailing the costs is filed with the recorder of mortgages before the expiration of one year from the date of filing the writ. In this case, the effect of recordation shall cease one year after the date of filing the statement of privilege, unless a suit to enforce the privilege and a notice of lis pendens is filed with the recorder of mortgages prior to the cessation of the effects of recordation.
La. R.S. 47:2159. Request for notice.
Any person may request that all notices that are sent to a tax debtor also be sent to the requesting person by sending a written notice to the appropriate tax collector listing the name of the tax debtor, a legal description of the property, and the address to which the notice is to be sent. The person requesting notice shall also pay a reasonable sum not to exceed twenty dollars to the tax collector to defray the cost of providing the notice. A mortgage holder who has requested notice and paid the fee shall receive notices until such time that the tax collector receives notice of the cancellation of the mortgage inscription.
La. R.S. 47:2161. Tax sale title; payment of taxes by purchaser.
From the date of filing a tax sale certificate selling tax sale title to a tax sale purchaser, all taxes on the property shall, after that date, be assessed to and paid by the tax sale purchaser until the property, or any part, is redeemed. If redeemed, the person redeeming shall pay all statutory impositions assessed upon the property subsequent to the tax sale. The failure to assess the property in the name of the tax sale purchaser shall not affect the validity of the tax sale.
La. R.S. 47:2196. Adjudication to political subdivisions
A. Subject to Article VII, Section 25(A)(2) of the Constitution of Louisiana , the bid to be accepted in tax sales shall be at least equal to the statutory impositions, costs, and interest; otherwise, the tax collector shall bid in tax sale title to the property for the political subdivision. The tax collector shall make out a tax sale certificate and file the tax sale certificate with the recorder of conveyances of the parish in which the property is located. The tax sale certificate shall be sufficient if it is in the following form:
(Omitted)
B. A certified copy of the tax sale certificate is prima facie evidence of the regularity of all matters regarding the tax sale and the validity of the tax sale.
C. The tax sale certificate contemplated by this Section is a tax deed for purposes of Louisiana Constitution Article VII, Section 25.
D. The political subdivision with the agreement of the tax collector may readvertise the selling of tax sale title to a property or properties so adjudicated at any regularly scheduled tax sale, and that tax sale shall utilize the same procedure required by R.S. 47:2153 and 2154. However, the purchase price or bid shall be the redemption price. If the tax collector does not agree to readvertise the selling of tax sale title to the property or properties so adjudicated to the political subdivision for sale, if the political subdivision decides not to readvertise, or if the property is readvertised but not sold, the property shall remain adjudicated property, unless it has been redeemed. The purchaser of a tax sale title to an adjudicated property shall be deemed to have purchased the property at the tax sale at which the property was adjudicated to the political subdivision.
La. R.S. 47:2241. Redemptive period preemptive.
All redemptive periods provided in the Louisiana Constitution shall be peremptive.
La. R.S. 47:2243. Redemption payments.
Redemptions shall be made through the tax collector of the appropriate political subdivision. Payment shall include all statutory impositions accruing before the date of payment with a five percent penalty and simple interest accruing at one percent per month, as well as all other sums required to be paid pursuant to this Subpart. The tax collector shall promptly remit the redemption payment to the tax sale purchaser.
La. R.S. 47:2266. Procedure to quiet tax titles.
A. (1) After expiration of the redemptive period, an acquiring person may institute an ordinary proceeding against the tax sale parties whose interests the petitioner seeks to be terminated. The petition shall contain a description of the property, the time and place of the sale, and the name of the officer who made the sale, the page and record book and date of filing of the tax sale certificate, and for adjudicated properties sold or donated by a political subdivision, reference to the page of record book and date of filing of the sale or donation, notice that the petitioner is the holder of tax sale title to the property by virtue of tax sale or is the owner of the property by virtue of a sale or donation of adjudicated property, and notice that the title and full ownership in the property will be confirmed unless a proceeding to annul is instituted within six months after the date of service of the petition and citation. This suit shall be brought in the parish in which the property is located unless it lies in two or more parishes, in which case this suit may be instituted in either of the parishes.
(2) The petition and citation shall be served as in ordinary suits; however, if a tax sale party is a nonresident of the state, is unknown, or his residence is unknown, the court shall appoint a curator ad hoc to represent him and receive service. The curator shall receive a reasonable fee for his services to be fixed by the court in each suit, which shall be taxed as costs of suit. If no proceeding to annul the sale has been instituted after the lapse of six months after the date of service of petition and citation, judgment shall be rendered quieting and confirming the title and the full ownership interest therein.
B. In all cases when tax titles have been quieted by prescription of five years under the provisions of Article VII, Section 25 of the Louisiana Constitution , the purchaser, donee, or his heirs or assigns may, either obtain a judgment of the court confirming the title by suit in the manner and form in Subsection A of this Section, except that the delay for answer shall be ten days instead of six months, provided that the failure to bring suit shall in no manner affect such prescriptive titles.
C. The petitioner may file a notice of lis pendens with the recorder of mortgages of the parish in which the property is located. A transfer, mortgage, lien, privilege, or other encumbrance filed after the filing of the notice of lis pendens shall not affect the property. The recorder of mortgages or the recorder of conveyances shall cancel, erase, terminate, or release the acts upon request of the petitioner.
DISCLAIMER:
The foregoing questions and answers are not intended as legal advice. While the information provided is believed to be accurate, many legal issues relative to tax sales and redemptions remain unclear and/or have not been finally resolved by the Louisiana Supreme Court. All tax sale purchasers are advised to educate themselves as to the law and their legal rights and obligations as purchasers and/or to obtain the advice of an attorney. All former owners of properties sold at a tax sale are advised to obtain the advice of an attorney as to their legal rights and obligations.
