La. Stat. tit. 47 § 2151.1

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2151.1 - [See Note] Time period in which to conduct an immovable property tax lien auction

Once three years, after December thirty-first of the year in which statutory impositions are due have passed, no tax lien auction shall be conducted with regard to statutory impositions, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the statutory impositions, and the time of the suspension shall be excluded from the computation of the three years. The sale of a tax lien auction certificate issued in the name of the political subdivision shall not be considered a tax lien auction.

La. R.S. § 47:2151.1

Added by Acts 2024, No. 774,s. 1, 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..