Section 47:2158 - [See Note] RepairsA. When authorized in a notice or order of a political subdivision charged with the enforcement of property standards or by a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent statutory impositions, a tax lien certificate holder may make necessary repairs that are required to comply with a notice or order of a political subdivision charged with enforcement of property standards. The tax lien certificate holder who undertakes repairs shall have the rights and duties of a manager pursuant to Civil Code Arts. 2292 through 2297.B. The tax lien certificate holder shall have a privilege on the immovable property for the costs of complying with the order of the political subdivision. To preserve this privilege, the tax lien certificate holder shall file in the mortgage records of the parish in which the property is located a statement of privilege detailing the expenses incurred in complying with the notice or order not later than fifteen days after satisfaction of the requirements of the order. The tax lien certificate holder shall send a copy of the statement of privilege to the debtor. The privilege shall terminate five years after the recordation of the statement of privilege.C. The expenses incurred in complying with the order and recording the privilege shall be recoverable by the certificate holder only if the tax lien certificate holder satisfies the requirements of Subsection B of this Section.D. If termination of the lien occurs before the tax lien certificate holder files a statement of privilege in the mortgage records, the tax lien certificate holder shall subsequently record the statement and the tax debtor shall be required to reimburse the tax lien certificate holder the costs outlined therein.Acts 2008, No. 819, §1, eff. Jan. 1, 2009.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.This section is set out more than once due to postponed, multiple, or conflicting amendments.