§ 47:2155 — Tax lien certificate

Louisiana § 47:2155

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2155. Tax lien certificate
A. The tax collector shall authenticate and file in accordance with law, in person or
by deputy, in the political subdivision's name, a tax lien certificate in favor of the winning
bidder or, if no bidder, in favor of the political subdivision, in which the tax collector shall
relate in substance a brief history of the proceedings, describe the property, and state the face
value of the tax lien certificate, including the amount of the statutory impositions, interest,
and costs included in the auction price, the monthly interest rate, the penalty assessed at
auction, and, if applicable, the payment made to him in cash, cashier's check, certified check,
money order, credit card, or wire transfer, or other payment method. The tax collector shall
deliver a tax lien certificate to the winning bidder or, if no bidder, the political subdivision
and shall conclude the auction with the statement that the statutory impositions, together with
interest, penalties, and costs, may be paid at any time prior to the expiration of thirty days
after service of a petition to enforce the tax lien. The tax lien certificate shall contain the full
name and address of the winning bidder or, if no bidder, the name of the political
subdivision. The certificate shall be sufficient if it is in the following form:
State of Louisiana
Parish of ______________
City of ________________
To: ___________________
On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the [Name of
political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested
by the constitution and laws of the state of Louisiana and in pursuance of the requirements of those laws, having
mailed and published the notice required by law and having strictly complied with each and every requirement of
the laws relating to delinquent statutory impositions, did sell by public auction the tax lien, evidenced by this tax
lien certificate, encumbering the property described below.
To-wit:
Ward__________ Section No. _________ Statutory Impositions $__________________
Assessment No._____________________ Interest __________________
Costs ___________________
Total Face Value___________________
Penalty (if applicable) ___________________
Property description: _________________________________________________
[Name and address of Purchaser] being the winning bidder, and having bid the interest rate of _____%,
and having complied with the terms of the auction, is issued a tax lien certificate for the property, which shall be
prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser]. This tax lien certificate
entitles him or his successors or assigns to be paid the termination price. He or his successors or assigns shall also
be entitled to amounts paid by the certificate purchaser subsequent to the auction as provided by law.
NOW, THEREFORE, all of the formalities of the law having been complied with, I [Name of Tax
Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me vested by the laws
of the state of Louisiana, do by these presents issue and transfer unto [Name and Address of Purchaser] this tax lien
certificate to the above-described property with all the improvements thereon. Any person may cause the tax lien
to be extinguished by paying the termination price.
IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of
_____________________, in the presence of the two undersigned competent witnesses, who also signed on this
_________ day of ________________, 2____.
Witnesses:
________________________ ___________________________
Printed Name: [Name of Tax Collector]
___________________________
________________________ [Name of Political Subdivision]
Printed Name:
By:_________________________
B. A certified copy of the tax lien certificate shall be prima facie evidence of the
regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.
C.(1) An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be brought
no later than seven years from the date that the tax lien certificate is recorded in the mortgage
records of the parish in which the property is located. Upon the expiration of this time
period, the tax lien shall be extinguished and, upon written request of an interested party, the
recorder of mortgages shall cancel the inscription of the tax lien certificate.
(2) The period provided for in this Subsection shall be peremptive. An action to
enforce the tax lien that is instituted after the expiration of the peremptive period may be
dismissed on the court's own action.
(3) Notwithstanding the provisions of Paragraph (2) of this Subsection, the period
provided for in this Subsection shall be suspended while either of the following conditions
is satisfied:
(a) The tax lien certificate is held by the political subdivision.
(b) A bankruptcy stay prohibiting enforcement of the tax lien is pending, and a notice
of pendency of the bankruptcy action is recorded in the mortgage records of the parish in
which the property is located.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.