La. Stat. tit. 41 § 1331
Current with changes from the 2024 Legislative Session
Where the Jefferson and Plaquemines Drainage District has acquired property located in the drainage district, at tax sale made by the sheriffs and ex-officio tax collectors of either the Parishes of Jefferson and Plaquemines, respectively, and the three-year period within which the property may be redeemed shall have expired, all rights, title and interest in and to the property are ratified and confirmed unto the Jefferson and Plaquemines Drainage District. The drainage district shall have the right to subdivide said land thus purchased, and any other lands which it may acquire, into lots, parcels, plats or tracts, best suited to the sale and disposition of the land.
La. R.S. § 41:1331