Louisiana § 40:599.14 Outstanding tax liens

Louisiana Statutes

§ 40:599.14 — Outstanding tax liens

Louisiana § 40:599.14

Title 40Public Health and Safety

This text of Louisiana § 40:599.14 (Outstanding tax liens) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 40:599.14 (2026).

Text

§599.14. Outstanding tax liens A.

(1)After an unsuccessful attempt by the local government to collect an outstanding lien at tax sale and subject to the approval of governing body, or tax collector of the jurisdiction where the property is located, an authority may accept from a person with an interest in tax delinquent property, or tax sale property a deed or assignment conveying that person's interest in the property instead of:

(a)The foreclosure or sale of the property for delinquent taxes, penalties, and interest.

(b)Delinquent taxes imposed by a local taxing jurisdiction.

(2)(a) After an unsuccessful attempt by the local government to collect outstanding liens that are delinquent and at the discretion of the governing body of the jurisdiction, or the tax collector where the propert

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§599.14. Outstanding tax liens
A.(1) After an unsuccessful attempt by the local government to collect an outstanding
lien at tax sale and subject to the approval of governing body, or tax collector of the
jurisdiction where the property is located, an authority may accept from a person with an
interest in tax delinquent property, or tax sale property a deed or assignment conveying that
person's interest in the property instead of:
(a) The foreclosure or sale of the property for delinquent taxes, penalties, and interest.
(b) Delinquent taxes imposed by a local taxing jurisdiction.
(2)(a) After an unsuccessful attempt by the local government to collect outstanding
liens that are delinquent and at the discretion of the governing body of the jurisdiction, or the
tax collector where the property is located, an authority may accept from the local
government with an interest in a tax delinquent property, or tax sale property its interest in
the tax liens in the property.
(b) The authority may:
(i) Collect on liens or taxes collected under Subparagraph (1)(a) of this Subsection
and retain all payment of taxes, liens, penalties, or any interest on the liens or taxes.
(ii) Foreclose on, enter into a deed in lieu of foreclosure, or sell the property for the
liens or taxes and retain all payment of taxes, penalties, or interest on the liens or taxes and
the costs of selling the property and, if any other net proceeds remain from the sale, return
any net proceeds to the tax collector for distribution on a pro rata basis to the appropriate
taxing units in a ration equal to the delinquent taxes, penalties, and interest owed on the
property.
B. Conveyance of property by deed instead of foreclosure or transfer of a lien or tax
on property under this Section may not affect or impair any other lien against the property
or any existing recorded or unrecorded interest in the property, including any:
(1) Easement of right-of-way.
(2) Future installment of a special assessment.
(3) Lien recorded by the state.
(4) Private deed restriction.
(5) Security interest or mortgage.
(6) Tax lien of another taxing jurisdiction that does not consent to a release of its lien.
C. A tax lien against property held by or under the control of an authority may be
released or abated at any time by:
(1) A local government with respect to a lien held by the local government.
(2) The governing body of any taxing jurisdiction other than the state, parish, or
municipality with respect to a lien held by the taxing jurisdiction.
(3) The comptroller with respect to a state tax lien.