Louisiana Statutes
§ 47:2204 — Additional terms of ordinance
Louisiana·Title 47 Revenue and Taxation
§2204. Additional terms of ordinance
The ordinance allowing for the public sale of adjudicated property, sale of immovable
property to enforce a tax lien certificate held by a political subdivision, or assignment of a
tax lien certificate issued to a political subdivision may provide that the public sale may be
subject to terms and conditions imposed by the political subdivision in the ordinance. An
ordinance adopted pursuant to this Subpart may provide that a subsequent ordinance is
required to approve the sale.
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Legislative History
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 947, §1; Acts 2024, No.
774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
Nearby Sections
15
§ 47:22
Special classes of taxpayers§ 47:220
Treatment of certain liabilities§ 47:220.2
Rules for allocation of basis§ 47:220.3
Terms defined§ 47:2204
Additional terms of ordinance§ 47:2205
Donations of adjudicated property§ 47:2207.1
Sale of tax lien; recordation