NOTE: §2160.1 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2160.1. Subsequent statutory impositions

            A. After a tax lien auction and issuance of a tax lien certificate, all subsequent statutory impositions on the property shall continue to be assessed to and paid by the tax debtor.

            B.(1) If the statutory impositions remain unpaid by the tax debtor by the date on which the statutory impositions become delinquent, the tax lien certificate holder may pay the statutory impositions. Upon request, the tax collector shall provide a copy of the tax bill to the tax lien certificate holder unless the tax amount due is available online.

            (2) A tax lien certificate holder who pays statutory impositions on behalf of a tax debtor pursuant to this Subsection shall be entitled to collect a five percent penalty and interest on the amount paid at the rate of one percent per month on a noncompounding basis in accordance with the provisions of R.S. 47:2127.

            (3) If a subsequent statutory imposition is paid by the tax lien certificate holder after the tax lien is terminated, the tax collector shall issue a refund of the subsequent statutory imposition within thirty days of written demand being made by the tax lien certificate holder.

Acts 2024, No. 774, §1, see Act.