Louisiana Statutes
§ 47:2246 — Right to sell a tax lien held by a political subdivision
Louisiana·Title 47 Revenue and Taxation
§2246. Right to sell a tax lien held by a political subdivision
On the terms and conditions established by the political subdivision, any person may
purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in
favor of and held by the political subdivision. A person who purchases a tax lien pursuant
to this Section shall have the same rights as any other tax lien certificate holder pursuant to
this Chapter.
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Legislative History
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; 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; recordation