§ 47:2231.1 — Prohibition of certain actions; exceptions

Louisiana § 47:2231.1

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2231.1. Prohibition of certain actions; exceptions
A. A tax debtor who is the owner of and who is residing in the tax sale property
adjudicated to a political subdivision shall not be subject to any eviction proceeding or to a
suit to obtain possession pursuant to R.S. 47:2231 during the redemptive period.
B.(1) The acquiring person shall not be entitled to or charge any rental or lease
payments to the owner or occupants and shall not place any constructions on or make any
improvements to the tax sale property during the redemptive period. An acquiring person
who violates the provisions of this Section shall be subject to a penalty of five percent of the
price paid by the acquiring person for tax title and five percent of any amounts paid by the
tax debtor who is the owner of and who is residing in the tax sale property for rental or lease
payments. The penalty shall accrue from the time that the acquiring person took possession
of the property until the time that the property is redeemed. Furthermore, nothing in this
Section shall be construed to limit the rights of a tax debtor who is the owner of and who is
residing in the tax sale property to recover rental or lease payments paid to an acquiring
person in violation of the provisions of this Section.
(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, an
acquiring person who violates the provisions of this Section shall forfeit any right to claim
any statutory imposition associated with the property other than the delinquent amount of
unpaid ad valorem taxes if the property is redeemed in accordance with law.
C. The provisions of this Section shall not limit the rights of a person who acquires
the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and
sale, or other court order, or to a successor in interest to such a person.

Legislative History

Acts 2022, No. 404, §1; Acts 2024, No. 627, §1.