SUBPART B. SALES OR DONATIONS TO A THIRD PARTY
NOTE: §2201 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed
by Acts 2024, No. 409.
§2201. Ordinance; sale or donation of adjudicated property
A political subdivision may adopt ordinances regarding the public sale or donation
of adjudicated property that complies with R.S. 47:2202, 2203, and 2206. A public sale or
donation of adjudicated property by a political subdivision may be made by sale or donation
of an individual tax parcel, or by sale or donation of multiple tax parcels as a whole.
NOTE: §2201 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by
Acts 2024, No. 409.
§2201. Ordinance; sale or donation of adjudicated property or certain tax lien certificates;
conversion of adjudicated property to tax lien certificates; sale of immovable
property to enforce a tax lien certificate held by a political subdivision
A. A political subdivision may adopt ordinances regarding the public sale or
donation of adjudicated property and the assignment of tax lien certificates issued to the
political subdivision that complies with R.S. 47:2202, 2203, and 2206. A public sale or
donation of adjudicated property or an assignment of a tax lien certificate issued to a
political subdivision may be made by sale or donation of an individual tax parcel or of an
individual tax lien certificate or by sale or donation of multiple tax parcels or of multiple tax
lien certificates as a whole.
B. A political subdivision may adopt ordinances which convert title to adjudicated
property held by the political subdivision to a tax lien certificate issued to the political
subdivision. The political subdivision shall file a tax lien certificate with the recorder of
mortgages for the parish in which the property is located.
C. A political subdivision may adopt ordinances regarding the public sale of
immovable property that is encumbered by a tax lien certificate which has been held by the
political subdivision for not less than three years after the recordation of the tax lien
certificate in the mortgage records of the parish in which the immovable property is located
in order to satisfy the debt secured by the tax lien certificate and any other statutory
impositions related to the property and due to any political subdivision.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2024, No.
774, §1, see Act.