La. Stat. tit. 47 § 2131

Current with changes from the 2024 Legislative Session
Section 47:2131 - [For Repeal, See Note] Time period in which to conduct tax sales

Once three years after December thirty-first of the year in which ad valorem taxes are due have passed, except for adjudicated property, no tax sale shall be conducted with regard to such taxes, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the taxes, and the time of the suspension shall be excluded from the computation of the three years.

La. R.S. § 47:2131

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
Repealed by Acts 2024, No. 774,s. 2, eff. if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..
Acts 2008, No. 819, §1, eff. 1/1/2009.