La. Stat. tit. 41 § 1330
If in the enforcement of the collection of the acreage tax or forced contributions assessed against the lands within a drainage or subdrainage district, it becomes necessary to sell the property for payment of the acreage tax or forced contribution due thereon, and the entire property thus offered fails to sell for an amount sufficient to pay such acreage tax or forced contributions, together with the state and other taxes assessed thereon, the sheriff of the parish in which the property is situated shall adjudicate the land to the State of Louisiana. When such adjudication is made, the register of the state land office shall immediately take possession of the land, in the name of the state, and as soon as the three-year period expires in which the property can be redeemed, offer the said land at public sale in accordance with existing laws. In the event no sale is made of said property, he shall offer the land to the drainage district, provided that the register of the state land office shall have the right to sell such property to the Jefferson and Plaquemines Drainage District for not less than all taxes or forced contributions thereon, together with interest and penalties, or, for such minimum price as may be fixed by law, governing the sale of property adjudicated to the State of Louisiana for delinquent taxes. Any conveyance made by the Register of the State Land Office to the Jefferson and Plaquemines Drainage District of such property, after the period of redemption has expired, to-wit: three years from the date of the recording of the act of adjudication to the State of Louisiana, the conveyance shall be a good and valid title of the property to the Jefferson and Plaquemines Drainage District, or to the purchaser, as the case may be, and all prescriptive statutes enacted in favor of the sales shall apply with equal force to any tax adjudication under this Section. Whenever a sale of property is made by the register of the state land office, under this act, to either the Jefferson and Plaquemines Drainage District or to any individual or corporation who may purchase the property it shall be conveyed free and clear of all liens and encumbrances recorded against the property.
La. R.S. § 41:1330