§ 47:2133 — Prior payment of statutory impositions

Louisiana § 47:2133

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2133. Prior payment of statutory impositions
If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S.
47:2266.1, the tax collector determines that the statutory impositions on a certain property
subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien
auction was conducted in violation of a stay under federal bankruptcy law, the tax collector
shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder
the bid price. The tax collector shall apply the reimbursement pro rata against future
disbursements to the tax recipients. The tax collector shall record the cancellation with the
recorder of mortgages in the parish in which the property is located.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.