Current with changes from the 2024 Legislative Session
Section 47:2247 - [See Note] Termination of tax lien certificate issued to political subdivisions; additional paymentsA. The person terminating a tax lien certificate issued to a political subdivision shall pay the termination price and actual costs incurred by the political subdivision for all certified mail or commercial carrier, publication of notice, or personal services of notices in complying with the applicable provisions of law, including, without limitation, determination of tax auction parties and the notification of such persons of the subsequent transaction as allowed by law.B. For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem the property in the name of the tax debtor, subject to any encumbrances placed on the property by the state, until such time as the state transfers the property. 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.