NOTE: §2122 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2122. Definitions

            The following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise:

            (1) "Acquiring person" means either of the following:

            (a) A person acquiring tax sale title to a tax sale property.

            (b) A political subdivision or any other person seeking to acquire or acquiring ownership of adjudicated property.

            (2) "Adjudicated property" means property of which tax sale title is acquired by a political subdivision pursuant to R.S. 47:2196.

            (3) "Authenticate" means either of the following:

            (a) To sign.

            (b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written notice in whole or in part, with the present intent of the authenticating person to identify the person and adopt or accept a written notice.

            (4) "Duly notified" means, with respect to a particular person, that an effort meeting the requirements of due process of law has been made to identify and to provide that person with a notice that meets the requirements of R.S. 47:2156, 2157, 2206, 2236, or 2275, or with service of a petition and citation in accordance with R.S. 47:2266, regardless of any of the following:

            (a) Whether the effort resulted in actual notice to the person.

            (b) Whether the one who made the effort was a public official or a private party.

            (c) When, after the tax sale, the effort was made.

            (5) "Governmental lien" means all liens imposed by law upon immovable property in favor of any political subdivision and filed in the mortgage records, including without limitation, those imposed under R.S. 13:2575, R.S. 33:1236, 4752, 4753, 4754, 4766, 5062, and 5062.1, other than statutory impositions.

            (6) "Ordinance" means:

            (a) An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion; or

            (b) A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties.

            (7) "Owner" means a person who holds an ownership interest that has not been terminated pursuant to R.S. 47:2121(C).

            (8) "Payment nullity" means a nullity arising from payment of taxes prior to a tax sale, including payment based on dual assessment.

            (9) "Political subdivision" means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:

            (a) The state.

            (b) Any political subdivision as defined in Article VI, Section 44 of the Louisiana Constitution.

            (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph.

            (10) "Redemption nullity" means the right of a person to annul a tax sale in accordance with R.S. 47:2286 because he was not duly notified at least six months before the termination of the redemptive period.

            (11) "Redemptive period" means the period in which a person may redeem property as provided in the Louisiana Constitution.

            (12) "Send" means either of the following:

            (a) To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances.

            (b) In any other way to cause to be received any written notice within the time it would have arrived if properly sent.

            (13) "Signed" includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form.

            (14) "Statutory imposition" means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor.

            (15) "Tax debtor" means, as of the date of determination, the person listed on the tax roll in accordance with R.S. 47:2126.

            (16) "Tax notice party" means, as of the date of determination, the tax debtor and any person requesting notice pursuant to R.S. 47:2159.

            (17) "Tax sale" means the sale or adjudication of tax sale title to property pursuant to R.S. 47:2154 and 2196.

            (18) "Tax sale certificate" means the written notice evidencing a tax sale to be filed in accordance with R.S. 47:2155 and 2196.

            (19) "Tax sale party" means the tax notice party, the owner of property, including the owner of record at the time of a tax sale, as shown in the conveyance records of the appropriate parish, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax sale purchaser, as shown in the mortgage and conveyance records of the appropriate parish.

            (20) "Tax sale property" means property for which tax sale title is sold pursuant to R.S. 47:2154.

            (21) "Tax sale purchaser" means the purchaser of tax sale property, his successors, and assigns.

            (22) "Tax sale title" means the set of rights acquired by a tax sale purchaser or, in the case of adjudicated property, on the applicable political subdivision, pursuant to this Chapter.

            (23) "Written notice", "notice", "written", or "writing" means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form.

NOTE: §2122 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2122. Definitions

            The following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise:

            (1) "Acquiring person" means any of the following:

            (a) A person acquiring title at a tax sale conducted prior to January 1, 2009.

            (b) A political subdivision or any other person seeking to acquire or acquiring ownership of adjudicated property.

            (c) A person acquiring tax sale title to a tax sale property at a tax sale conducted after January 1, 2009, but before January 1, 2026.

            (d) A person acquiring the delinquent obligation at a tax auction after January 1, 2026.

            (2) "Adjudicated property" means property of which tax sale title is acquired by a political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.

            (3) "Authenticate" means either of the following:

            (a) To sign.

            (b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written notice in whole or in part, with the present intent of the authenticating person to identify the person and adopt or accept a written notice.

            (4) "Commission" means the Louisiana Tax Commission.

            (5) "Delinquent obligation" means statutory impositions included in the tax bill that are not paid by the due date, plus interest and costs that may accrue in accordance with this Chapter.

            (6) "Forbidden purchase nullity" means a nullity of an action conducted in violation of R.S. 47:2162.

            (7) "Ordinance" means either of the following:

            (a) An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion.

            (b) A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties.

            (8) "Owner" means a person who holds an ownership or usufruct interest in the property at issue as shown in the conveyance and mortgage records of the appropriate parish.

            (9) "Payment nullity" means a nullity arising from payment of taxes prior to a tax lien auction, including payment based on dual assessment.

            (10) "Political subdivision" means any of the following to the extent that it has the power to levy statutory impositions and conduct tax lien auctions for failure to pay statutory impositions:

            (a) The state.

            (b) Any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.

            (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph.

            (11) "Redemptive period" means the period in which a person may redeem property as provided in the law prior to January 1, 2025.

            (12) "Signed" includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form.

             (13) "Statutory impositions" means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor.

            (14) "Tax auction party" means the tax notice party, the owner of property, including the owner of record at the time of a tax lien auction, as shown in the conveyance records of the appropriate parish, any reasonably locatable person holding an identifiable ownership or usufruct interest even if not shown in the conveyance records of the parish in which the property subject to the tax lien is located, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax lien certificate holder, as shown in the mortgage and conveyance records of the appropriate parish.

            (15) "Tax debtor" means the person listed on the tax roll in accordance with R.S. 47:2126 as of the date of the assessor's determination.

            (16) "Tax lien auction" means the sale of a delinquent obligation pursuant to this Chapter.

            (17) "Tax lien certificate" means the written instrument evidencing the delinquent obligation and the lien and privilege securing it that identifies the holder thereof.

            (18) "Tax notice party" means each tax debtor and any person requesting notice pursuant to R.S. 47:2159 as of the date of the assessor's determination.

            (19) "Tax sale" means the sale or adjudication of tax sale title to property prior to January 1, 2026.

            (20) "Tax sale certificate" means the written notice evidencing a tax sale to be filed in accordance with R.S. 47:2155 and 2196 as of December 31, 2025.

            (21) "Termination price" means the amount calculated pursuant to R.S. 47:2243 that is required to be paid in order to terminate a tax lien certificate.

            (22) "Written notice", "notice", "written", or "writing" means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, see Act.