§ 47:2158 — Repairs

Louisiana § 47:2158

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2158. Repairs
A. When authorized in a notice or order of a political subdivision charged with the
enforcement of property standards or by a court of competent jurisdiction, as determined by
the value of the immovable property described and not by the value of the delinquent
statutory impositions, a tax lien certificate holder may make necessary repairs that are
required to comply with the notice or order. A tax lien certificate holder who undertakes
repairs pursuant to this Subsection shall have the rights and obligations of a manager
pursuant to Civil Code Articles 2292 through 2297.
B. The tax lien certificate holder shall have a privilege on the immovable property
for the costs of complying with the notice or order and with the requirements of this
Subsection. Not later than fifteen days after satisfaction of the requirements of the notice or
order, the tax lien certificate holder shall file in the mortgage records of the parish in which
the property is located a statement of privilege detailing the costs. The tax lien certificate
holder shall send a copy of the statement of privilege to the debtor. The privilege shall
terminate five years after the recordation of the statement of privilege.
C. The expenses incurred in complying with the notice or order and recording the
privilege shall be recoverable by the tax lien certificate holder only if the tax lien certificate
holder satisfies the requirements of Subsection B of this Section.
D. The privilege shall be enforced together with the tax lien in an action pursuant to
R.S. 47:2266.1. If the tax lien is extinguished prior to an action pursuant to R.S. 47:2266.1,
the privilege shall be enforced no sooner than six months after notice is given in accordance
with Subsection B of this Section.
E. A privilege arising under this Section is effective against third persons from the
time that the statement of privilege is filed for registry in the mortgage records of the parish
in which the property is located and, except as otherwise provided in R.S. 47:2266.1(E), is
preferred in rank to all mortgages, privileges, and other rights that become effective against
third persons after that time.

Legislative History

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