NOTE: Subpart B Heading and §2246 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

SUBPART B. ADJUDICATED PROPERTY

§2246. Statutory right to redeem adjudicated property

            A. For property adjudicated to a political subdivision, after the expiration of the applicable redemptive period, any person may redeem tax sale title to property in the name of the tax debtor until any of the following shall occur:

            (1) The later of sixty days or six months, as applicable, after the notice required by R.S. 47:2206, or the filing of the sale or donation transferring the property from the political subdivision pursuant to R.S. 47:2201 et seq.

            (2) The granting of the order of possession pursuant to R.S. 47:2232.

            (3) Sixty days or six months, as applicable, after the notice required by R.S. 47:2236.

            B. For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem said property in the name of the tax debtor, subject to any encumbrances placed thereon by the state, until such time as the state sells or transfers the property.

            NOTE: Subpart B Heading and §2246 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

SUBPART B. PROPERTY RECEIVING NO BID

§2246. Right to purchase a tax lien certificate issued to the political subdivision

             For property receiving no bid, any person may purchase a tax lien certificate issued to the political subdivision from the political subdivision and on the terms and conditions established by the political subdivision and file an action as a certificate holder pursuant to R.S. 47:2266.1.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, see Act.