Louisiana Statutes
§ 47:2233 — Leasing adjudicated property; use of income to pay taxes or assessments
Louisiana § 47:2233
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:2233 (Leasing adjudicated property; use of income to pay taxes or assessments) 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. § 47:2233 (2026).
Text
The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on commercially reasonable terms and collect rentals. The political subdivision shall apply the rentals first to the payment of all costs of court incurred in the proceeding. Thereafter, all rental income shall be applied against any taxes, charges imposed pursuant to R.S. 33:1236, or paving or other local improvement assessments due against the property. When all of the obligations have been paid in full, the political subdivision shall issue a proper certificate of redemption and surrender its possession of the property.
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Legislative History
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
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 § 47:2233, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A2233.