RS 47:2158.1     

§2158.1. Prohibition of certain actions; exceptions

            A.(1) A tax debtor who remains the owner of and is residing in the property shall not be subject to any eviction proceeding by the tax lien certificate holder.

            (2) Except as otherwise provided in R.S. 47:2158, no tax lien certificate holder shall charge any rental or lease payments to the owner or occupants of, or place any constructions on or make any improvements to, the immovable property subject to the tax lien.

            B. Except as otherwise provided in R.S. 47:2158, no acquiring person shall charge any rental or lease payments to the owner or occupants of, or place any constructions on or make any improvements to, the tax sale property, until the acquiring person has terminated the rights of the tax debtor and 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.

            C.(1) Any person who violates the provisions of this Section shall be subject to a penalty of five percent of the price paid by the person at tax sale or tax lien auction, plus five percent of any amounts paid by the tax debtor for rental or lease payments. The penalty shall accrue from the time of the first violation until the time that the property is redeemed, the tax lien is extinguished, or the tax debtor's interest, including any rights to redeem, is terminated. 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 in violation of the provisions of this Section.

            (2) In addition to the penalties provided for in Paragraph (1) of this Subsection, a person who violates the provisions of this Section shall forfeit the right to recover as part of the redemption price or termination price any amounts other than the delinquent statutory impositions paid by the person.

            D. 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.

            Acts 2022, No. 404, §1; Acts 2024, No. 627, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.