La. Stat. tit. 41 § 541
At any time after the lapse of three years from the adjudication of any land to the state for any unpaid taxes due thereon for any year subsequent to January 1st, 1880, where the land has not been redeemed from the tax adjudication and the state has not previously sold the land or contracted with reference thereto, every person who is the head of a family or has reached the age of twenty-one years and is a citizen of this state, may, under the provisions of this Subpart, make homestead entry of one-quarter section or less quantity of tax adjudicated land of the state, to be located in a body in conformity with the legal subdivisions of the public lands; provided that any patent which may be issued hereunder shall reserve to the state, in perpetuity, all of the oil, gas and other minerals in, on and under the lands so patented. No person who is the owner of as much as one hundred sixty acres of land in any state or territory, shall acquire any rights under this Subpart; provided that every person owning and residing on lands may enter, under the provisions hereof, such tax adjudicated lands lying contiguous to his lands which shall not, with the land so already owned and occupied by him, exceed in the aggregate one hundred sixty acres.
La. R.S. § 41:541