NOTE: §2131 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2131. Time period in which to conduct tax sales

            Once three years after December thirty-first of the year in which ad valorem taxes are due have passed, except for adjudicated property, no tax sale shall be conducted with regard to such taxes, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the taxes, and the time of the suspension shall be excluded from the computation of the three years.

            NOTE: §2131 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2131. Repealed by Acts 2024, No. 774, §2.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009 ; Acts 2024, No. 774, §2, see Act.