La. Revenue and Taxation § 47:2246

Current with changes from the 2024 Legislative Session
Section 47:2246 - [See Note] Right to purchase a tax lien certificate issued to the political subdivision
A. For property adjudicated to a political subdivision, after the expiration of the applicable redemptive period, any person may redeem tax sale title to property in the name of the tax debtor until any of the following shall occur:
(1) The later of sixty days or six months, as applicable, after the notice required by R.S. 47:2206, or the filing of the sale or donation transferring the property from the political subdivision pursuant to R.S. 47:2201 et seq.
(2) The granting of the order of possession pursuant to R.S. 47:2232.
(3) Sixty days or six months, as applicable, after the notice required by R.S. 47:2236.
B. For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem said property in the name of the tax debtor, subject to any encumbrances placed thereon by the state, until such time as the state sells or transfers the property.

La. Revenue and Taxation § 47:2246

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1.
Acts 2008, No. 819, §1, eff. 1/1/2009; Acts 2010, No. 281, §1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.