Louisiana Statutes
§ 47:2268 — Effect of judicial sale
Louisiana·Title 47 Revenue and Taxation
§2268. Effect of judicial sale A. Except as otherwise provided in Subsection B of this Section, a judicial sale pursuant to R.S. 47:2267 shall terminate all interests in the immovable property. B. The rights and obligations established or created by the following written instruments affecting immovable property shall not be terminated pursuant to this Chapter to the extent the interests remain effective against third persons and are filed with the appropriate recorder prior to the recordation of the tax lien certificate:
(1)Building restrictions, condominium declarations, or other common ownership
interest regimes.
(2)Dedications in favor of political subdivisions, the public, or public utilities.
(3)Immobilizations of factory-built homes.
(4)Integrated coastal protection as defined in
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Legislative History
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