Section 47:2158.1 - [See Note] Prohibition of certain actions; exceptionsA. A tax debtor who is the owner of and who is residing in the property shall not be subject to any eviction proceeding or to a writ of possession prior to the conclusion of a sale pursuant to a writ of fieri facias following the conclusion of an action instituted pursuant to R.S. 47:2266.1.B.(1) 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 immovable property subject to the tax sale, tax auction, or tax lien certificate, until the acquiring person has been granted the right to possess the property under the law in effect at the time the acquiring person obtained its interest in the immovable property. 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 or tax lien certificate and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the 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. 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 property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, an acquiring person who violates the provisions of this Section shall forfeit any right to claim any statutory imposition associated with the property other than the delinquent amount of unpaid ad valorem taxes if the property is redeemed in accordance with law. 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.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..Amended by Acts 2024, No. 627,s. 1, eff. 8/1/2024.Amended by Acts 2022, No. 404,s. 1, eff. 8/1/2022.This section is set out more than once due to postponed, multiple, or conflicting amendments.