La. Stat. tit. 47 § 2155

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2155 - [See Note] Tax lien certificate

A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax lien certificate to the winning bidder, or in the event of no bidder to the political subdivision, in which the tax collector shall relate in substance a brief history of the proceedings had, describe the property, state the amount of the statutory impositions and costs, the monthly interest rate, the penalty assessed at auction, and, if applicable, the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method. The tax collector shall deliver a tax lien certificate to the winning bidder, or if no bidder, the political subdivision, and shall conclude the auction with the statement that the statutory impositions, together with interest, penalties, and costs may be paid at any time prior to the expiration of thirty days after service of a petition to enforce the tax lien certificate. The tax lien certificate shall contain the full name and address of the tax lien certificate holder. The certificate shall be sufficient if it is in the following form:

"Tax Lien Certificate

[Name of Political Subdivision]

[Name of Tax Debtor]

State of Louisiana

Parish of ______________

City of ________________

To: ___________________

On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the [Name of political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested by the constitution and laws of the State of Louisiana and in pursuance of the requirements of those laws, having mailed and published the notice required by law and having strictly complied with each and every requirement of the laws relating to delinquent statutory impositions did sell by public auction the tax lien, evidenced by this tax lien certificate, for the property described below.

To-wit:

Ward __________ Section No. _________ Taxes $ __________________

Assessment No. _____________________ Interest __________________

Penalties __________________

Costs ___________________

Total ___________________

Property description: _________________________________________________

[Name and address of Purchaser] being the winning bidder, and having bid the interest rate of _____ %, and having complied with the terms of the auction, is issued a tax lien certificate for the property, which shall be prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser]. This tax lien certificate entitles him or his successors or assigns to be paid the termination price. He or his successors or assigns shall also be entitled to amounts paid by the certificate purchaser subsequent to the auction as provided by law.

NOW, THEREFORE, all the formalities of the law having been complied with, I [Name of Tax Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me vested by the laws of the State of Louisiana do by these presents issue and transfer unto [Name and Address of Purchaser], this tax lien certificate to the above-described property with all the improvements thereon. Any person may cause the tax lien certificate to be terminated by paying the termination price.

IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of _____________________, in the presence of the two undersigned competent witnesses, who also signed on this _________ day of ________________, 2____.

Witnesses:

________________________ ___________________________

Printed Name: [Name of Tax Collector]

___________________________

________________________ [Name of Political Subdivision]

Printed Name:

By: _________________________

B. A certified copy of the tax lien certificate is prima facie evidence of the regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.

C. The lien and privilege evidenced by the tax lien certificate shall prescribe seven years from the date the tax lien certificate is recorded in the mortgage records of the parish in which the property is located. Prescription shall be suspended during any period in which the tax lien certificate is issued to and held by a political subdivision. A tax lien certificate holder may cause prescription to be suspended while enforcement of the tax lien certificate is prohibited by a bankruptcy stay by recording notice of the pendency of the bankruptcy action in the mortgage records in the parish in which the property is located. Upon expiration of this time period, the recorder of mortgages shall cancel the inscription of the tax lien certificate from the records upon request of an interested party. No action to collect the delinquent obligation or enforce the lien and privilege may be instituted more than seven years after the recordation of the tax lien certificate. This period shall be peremptive. An action instituted after the expiration of the peremptive period may be dismissed on the court's own action.

La. R.S. § 47:2155

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1.

Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 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; Acts 2009, No. 507, §1.

This section is set out more than once due to postponed, multiple, or conflicting amendments.