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2024 Third Extraordinary Session

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RS 47:2158.1

NOTE: §2158.1 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2158.1. Prohibition of certain actions; exceptions

A. A tax debtor who is the owner of and who is residing in the tax sale property shall not be subject to any eviction proceeding or to a writ of possession pursuant to R.S. 47:2158 during the redemptive period.

B.(1) The acquiring person shall not be entitled to or charge any rental or lease payments to the owner or occupants and shall not place any constructions on or make any improvements to the tax sale property during the redemptive period. An acquiring person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the acquiring person for tax title and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the tax sale property for rental or lease payments. The penalty shall accrue from the time that the acquiring person took possession of the property until the time that the property is redeemed. Furthermore, nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the tax sale property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.

(2) In addition to the penalties provided for in Paragraph (1) of this Subsection, an acquiring person who violates the provisions of this Section shall forfeit any right to claim any statutory imposition associated with the property other than the delinquent amount of unpaid ad valorem taxes if the property is redeemed in accordance with law.

C. The provisions of this Section shall not limit the rights of a person who acquires the property at a judicial sale conducted pursuant to a writ of fieri facias, writ of seizure and sale, or other court order, or to a successor in interest to such a person.

NOTE: §2158.1 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2158.1. Prohibition of certain actions; exceptions

A. A tax debtor who is the owner of and who is residing in the property shall not be subject to any eviction proceeding or to a writ of possession prior to the conclusion of a sale pursuant to a writ of fieri facias following the conclusion of an action instituted pursuant to R.S. 47:2266.1.

B.(1) The acquiring person shall not be entitled to or charge any rental or lease payments to the owner or occupants and shall not place any constructions on or make any improvements to the immovable property subject to the tax sale, tax auction, or tax lien certificate until the acquiring person has been granted the right to possess the property under the law in effect at the time that the acquiring person obtained its interest in the immovable property. An acquiring person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the acquiring person for tax title or tax lien certificate and five percent of any amounts paid by the tax debtor who is the owner of and who is residing in the property for rental or lease payments. The penalty shall accrue from the time that the acquiring person took possession of the property until the time that the property is redeemed. Nothing in this Section shall be construed to limit the rights of a tax debtor who is the owner of and who is residing in the property to recover rental or lease payments paid to an acquiring person in violation of the provisions of this Section.

Acts 2022, No. 404, §1; Acts 2024, No. 627, §1; Acts 2024, No. 774, §1, see Act.