§ 47:2291 — Trial; judgment; costs; improvements

Louisiana § 47:2291

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2291. Trial; judgment; costs; improvements
A. A nullity action shall be an ordinary proceeding governed by the Louisiana Code
of Civil Procedure. Upon conclusion of the action for nullity, the court shall either:
(1) Issue a preliminary order that the tax sale, an acquisition of full ownership by a
political subdivision, or a sale or donation of adjudicated property, as applicable, will be
declared a nullity.
(2) Render judgment dismissing the action with prejudice which shall be a final
judgment for purposes of appeal.
B.(1) The tax sale purchaser, the political subdivision, or the purchaser or donee
from a political subdivision shall be presumed to be a good faith possessor of the property.
(2) Costs pursuant to Article VII, Section 25 of the Louisiana Constitution and R.S.
47:2290 shall include costs of sending notice, costs of publication, and costs of determining
tax sale parties. Costs shall also include amounts set forth in Civil Code Articles 496 and
497, if applicable.
(3) Within fifteen days after the rendering of the order under Paragraph (A)(1) of this
Section, the party claiming costs shall submit proof of costs. Proof of costs may be made by
affidavit or other competent evidence and may be contested by the party claiming the nullity.
A contest of costs shall be filed within fifteen days after the filing of the proof of costs, and
the contest shall be heard within forty-five days after the filing of the proof of costs.
(4) Within sixty days after the issuance of the order pursuant to Paragraph (A)(1) of
this Section, the court shall render a judgment of nullity, and the judgment shall fix the costs
allowed. This judgment shall be a final judgment subject to appeal.
C. After a judgment under Subsection B of this Section has been rendered, the
governmental liens, other than statutory impositions paid if the nullity has been rendered on
the basis of prior payment, and costs, shall be paid within one year from the date of the
judgment. This one-year period shall be suspended while an appeal is pending. If the
payment is not made within the period allowed, the judgment of nullity shall be vacated and
the case dismissed with prejudice at the request of the person against whom the judgment of
nullity was rendered.
D. After payment has been made, the party in whose favor judgment has been
rendered may apply for an ex parte order stating that the required payments have been made.
The application shall be verified and shall state, or an affidavit accompanying the application
shall state, the amount and method of payment, that the payment was made to the party
against whom the judgment has been rendered, and that a request for dismissal under
Subsection C of this Section has not been filed.

Legislative History

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.