§ 47:2162 — Acquisition of tax lien by tax collectors and assessors forbidden

Louisiana § 47:2162

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2162. Acquisition of tax lien by tax collectors and assessors forbidden
The tax collector and tax assessor for the political subdivision, and any other person
acting on behalf of the political subdivision whose duties are to assess or collect ad valorem
taxes for the political subdivision, shall not acquire, either directly or indirectly, any tax
lien. Any tax lien auction of a tax lien acquired in violation of this Section shall be subject
to an action for nullity, except that the violation of this Section shall not be a cause for
annulling the tax lien auction if the tax lien has been sold by the offending tax lien certificate
holder to a person who purchased the tax lien in good faith by onerous title. In any case, a
tax lien certificate holder who violates the provisions of this Section shall forfeit the price
paid and shall disgorge any profits that the violator has made, either directly or indirectly,
to the tax debtor.

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.