Louisiana Statutes
§ 47:2234 — Redemption of property; payment of assessments
Louisiana·Title 47 Revenue and Taxation
Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon written request, to redeem the property by paying the past due and current installments only, together with interest, costs, and penalties. In this event, the remaining and future installments of the charges shall be collected as they fall due, and the lien shall remain unaffected and shall be valid and effective against the property until fully paid.
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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; recordation