Louisiana Statutes
§ 47:2209 — Sale or donation to tax sale party or tax lien auction party
Louisiana § 47:2209
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:2209 (Sale or donation to tax sale party or tax lien auction party) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:2209 (2026).
Text
§2209. Sale or donation to tax sale party or tax lien auction party
Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien
auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be
treated as a redemption or as an extinguishment of the tax lien, and the tax sale party or tax
lien auction party shall be required to pay all taxes and costs in accordance with all laws
applicable to redemptions or terminations. If the property is redeemed or the tax lien is
extinguished pursuant to this Section, all mortgages, liens, privileges, and other
encumbrances affecting the property prior to the sale shall remain in full force and effect with
the same validity and priority as if the sale had not occurred.
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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.
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; recordationCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:2209, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A2209.