§ 41:1328 — Tax title by prescription

§1328. Tax title by prescription
A. Any person holding, or claiming immovable property under a deed
made by a sheriff, or a tax collector, or other state or parish officer, which has
been on record for more than ten years, and is, or purports to be, founded on
a forfeiture for taxes theretofore had or made, or conveys or purports to convey
an interest or title in such property acquired or pretended to have been acquired
by the state, under a tax forfeiture, whether any such forfeiture actually took
place or not, shall after the expiration of three years from July 7, 1904 be held
and deemed to be the absolute owner of the property described in such deed,
provided, they or their authors shall have paid, or do pay all taxes assessed
against said property for such period of thirteen years. No court in this state
shall thereafter entertain any suit to cancel or in any wise affect the title of any
person or corporation claiming by, through or under such deed.
B. The provisions of Subsection A of this Section shall not apply
whenever the original owner of the property was, on July 7, 1904, in the actual
physical adverse possession of the property, nor, when such original owner has
paid the taxes assessed against such property for any one year within ten years
prior to July 7, 1904, or, within three years thereafter, has instituted a
proceeding to cancel such tax deed or forfeiture as a cloud upon his title.