La. Stat. tit. 41 § 1332
If the property purchased by the Jefferson and Plaquemines Drainage District as provided in R.S. 41:1330, shall in turn be sold by it as a whole, the property shall not be sold for less than the amount of all taxes, interest, costs and penalties due the state, parish and other political subdivisions of the parish in which the land is situated, which taxes, interest, costs and penalties shall be collected for a period of three years preceding the year of the sale. If the sale is made of parcels, lots, plats or tracts taken from an entire tract, the property shall not be sold for less than a pro-rata of the amount of all taxes, interest, penalties and costs due the state, parish and other political subdivisions of the parish in which the land is situated, the pro-rata to be figured on a pro-rata of the assessment as it applies to the whole property. These taxes shall be likewise collected for a period of three years preceding the date of the sale.
La. R.S. § 41:1332