Louisiana Statutes
§ 47:2231
Louisiana·Title 47 Revenue and Taxation
§2231. Suit to obtain possession of property adjudicated to political subdivision
After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the property is located to obtain possession of the adjudicated property. The suit shall be tried by summary proceeding and shall be prosecuted without costs of court to the political subdivision. Whenever revenue is received from the adjudicated property as provided in this Subpart, the political subdivision shall pay the court costs out of the first revenue received.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
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Related
Red Sox Invs., LLC. v. City of Shreveport
245 So. 3d 1180 (Louisiana Court of Appeal, 2018)
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