§ 47:2156 — Post-tax-lien-auction notice

Louisiana § 47:2156

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2156. Post-tax-lien-auction notice
A. The tax lien certificate holder shall use reasonable diligence to determine the
name and current address of each tax lien auction party whose interest will be terminated by
an action brought pursuant to the provisions of R.S. 47:2266.1.
B.(1) At least six months but no more than one year before bringing an action
pursuant to R.S. 47:2266.1, the tax lien certificate holder shall send notice to each tax lien
auction party discovered pursuant to Subsection A of this Section. If the tax lien auction
party is a mortgage holder, notice shall be provided by certified or registered mail or
commercial courier, as defined in Code of Civil Procedure Article 1313.
(2) Nothing in this Subsection shall be construed as prohibiting additional notice
prior or subsequent to the timeframe specified in Paragraph (1) of this Subsection.
C. The notice required pursuant to Subsection B of this Section shall be sufficient
if in the following or a substantially similar form:
"[Date]
[Name Tax Debtor]
RE: Property No. _________
Ward ___ Section No. ____ Assessment No. _________
Subd. ________________________ Lot _________"
THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate
for the above property was issued to _____________________ who paid the tax collector
ad valorem taxes, other statutory impositions, and costs due and owing for the year(s)
______________.
Research indicates that you may have an ownership interest in, or mortgage, lien,
privilege, or other interest in, the property described above. The tax lien certificate holder
intends to bring an action to enforce its rights as a certificate holder that may result in the
seizure and sale of the property and termination of your interest.
The tax lien certificate was issued to the tax lien certificate holder, who by law is
entitled to receive payment of the lien amount on the property. At the expiration of three
years from recordation of the tax lien certificate, the tax lien certificate holder may file suit
to recognize and enforce the tax lien through the seizure and sale of the property described
above. Once suit has been filed, the delinquent obligation will include court costs and
attorney fees incurred by the tax lien certificate holder and you will have only thirty days
after being served with the citation and petition in the suit in which to pay the debt and
extinguish the lien. Thereafter, the tax lien may be extinguished only by voluntary action of
the tax lien certificate holder or by order of the court.
The tax lien may be extinguished by delivering the termination price to the tax
collector. As of [insert date no more than 15 days prior to the notice], the termination price
is [insert termination price before addition of notice costs pursuant to R.S. 47:2156] plus the
costs and fees incurred by the tax lien certificate holder related to delivery of notice pursuant
to R.S. 47:2156, up to $500. Interest will continue to accrue until the debt is paid in full.
[It is recommended that a schedule of reasonable estimates of termination payments
for each of the next six months be included.]
D. The tax lien certificate holder shall be entitled to recover all reasonable and
customary costs actually incurred in complying with the requirements of this Section, as
established by an affidavit of costs submitted by the tax lien certificate holder to the tax
collector attesting to the costs incurred including title research fees, postage, and
administrative fees. The costs recoverable pursuant to this Section shall not exceed five
hundred dollars.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2018, No. 574, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.