La. Revenue and Taxation § 47:2158.1

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 47:2158.1 - Prohibition of certain actions; exceptions
A. A tax debtor who is the owner of and who is residing in the tax sale property shall not be subject to any eviction proceeding or to a writ of possession pursuant to R.S. 47:2158 during the redemptive period.
B. The acquiring person shall not be entitled to or charge any rental or lease payments to the owner or occupants and shall not place any constructions on or make any improvements to the tax sale property during the redemptive period. An acquiring person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the acquiring person for tax title and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the tax sale property for rental or lease payments. The penalty shall accrue from the time the acquiring person took possession of the property until the time the property is redeemed. Furthermore, nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the tax sale property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.
C. The provisions of this Section shall not limit the rights of a person who acquires the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and sale, or other court order, or to a successor in interest to such a person.

La. Revenue and Taxation § 47:2158.1

Acts 2022, No. 404, §1.
Amended by Acts 2022, No. 404,s. 1, eff. 8/1/2022.