NOTE: §2155 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2155. Tax sale certificate

            A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax sale certificate to purchasers of any property to which tax sale title was sold for taxes, in which he shall relate in substance a brief history of the proceedings had, shall describe the property, state the amount of the taxes, interest, penalties, and costs and the bid made for the property, and the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method, shall sell tax sale title, and shall conclude the sale with the statement that the property shall be redeemable at any time during the applicable redemptive period beginning on the day when the tax sale certificate is filed with the recorder of conveyances in the parish in which the property is located. The tax sale certificate shall contain the full name and address of the tax sale purchaser. The tax sale certificate shall be sufficient if it is in the following form:

"Tax Sale Certificate

[Name of Political Subdivision]

v.

[Name of Tax Debtor]

State of Louisiana

Parish of ______________

City of ________________

To: ___________________

            BE IT KNOWN AND REMEMBERED, that, I, [Name of tax collector], Tax Collector in and for the [Name of political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested by the constitution and laws of the State of Louisiana and in pursuance of the requirements of those laws, having mailed and published the notice required by law and having strictly complied with each and every requirement of the laws relating to delinquent taxes and tax debtors and to seizures, advertisements, and sale of tax sale title to the property in full, did in the manner prescribed by law, advertise and list in [name of appropriate journal for legal notices] the property to be sold for delinquent property taxes with interest and costs for the year(s) of ________ in the [place of sale] on [dates of publication], beginning at ten o'clock A.M., giving notice in the issues of the newspaper and in said list as advertised the following described immovable property appearing in the name of ______________________.

To-wit:

            Ward__________ Section No. _________                Taxes $__________________

            Assessment No._____________________                Interest __________________

Penalties ________________

Costs ___________________

                                                                                                Total ___________________

Property description: _________________________________________________

            And on said [date], after beginning but not completing said list, I continued the same within legal hours each succeeding legal day offering tax sale title to said property for sale at public auction in the manner required by said laws and the whole or the undivided interest of the tax debtor therein being the smallest amount of said property that any bidder would buy and pay the taxes and costs, and [Name of Purchaser] being the bidder, and having complied with the terms of sale, became the purchaser of tax sale title to the whole of the property or the undivided interest of the tax debtor therein.

            NOW, THEREFORE, all the formalities of the law having been complied with, I [Name of Tax Collector], Tax Collector for said [Name of Political Subdivision], by virtue of the authority in me vested by the laws of the State of Louisiana do by these presents sell and transfer unto [Name and Address of Purchaser], tax sale title to property or the undivided interest of the tax debtor therein last above described with all the improvements thereon. The tax debtor or any person interested personally or as heir, legatee, creditor, or otherwise, shall have the right to redeem the property for the period of three years [or other redemptive period] from the date of filing of this tax sale certificate. The redemption may take place by paying the price given including costs and five percent penalty thereon with interest at the rate of one percent per month until the redemption.

            IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of _____________________, in the presence of the two undersigned competent witnesses, who also signed on this _________ day of ________________, 2____.

Witnesses:

________________________            ________________________________

Printed Name:[Name of Tax Collector]

 

________________________            ________________________________

            Printed Name:                                                [Name of Political Subdivision]

                                                            By:_____________________________"

            B. A certified copy of the tax sale certificate is prima facie evidence of the regularity of all matters regarding the tax sale and the validity of the tax sale.

            C. The tax sale certificate contemplated by this Section is a tax deed for purposes of Article VII, Section 25 of the Louisiana Constitution.

            NOTE: §2155 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2155. Tax lien certificate

            A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax lien certificate to the winning bidder or, in the event of no bidder, to the political subdivision, in which the tax collector shall relate in substance a brief history of the proceedings had, describe the property, and state the amount of the statutory impositions and costs, the monthly interest rate, the penalty assessed at auction, and, if applicable, the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method. The tax collector shall deliver a tax lien certificate to the winning bidder or, if no bidder, the political subdivision and shall conclude the auction with the statement that the statutory impositions, together with interest, penalties, and costs, may be paid at any time prior to the expiration of thirty days after service of a petition to enforce the tax lien certificate. The tax lien certificate shall contain the full name and address of the tax lien certificate holder. The certificate shall be sufficient if it is in the following form:

"Tax Lien Certificate

[Name of Political Subdivision]

v.

[Name of Tax Debtor]

State of Louisiana

Parish of ______________

City of ________________

To: ___________________

On this __________ day of 20____, I, [Name of tax collector], Tax Collector in and for the [Name of political subdivision], in the name of the [name of political subdivision], and by virtue of the authority in me vested by the constitution and laws of the state of Louisiana and in pursuance of the requirements of those laws, having mailed and published the notice required by law and having strictly complied with each and every requirement of the laws relating to delinquent statutory impositions, did sell by public auction the tax lien, evidenced by this tax lien certificate, for the property described below.

To-wit:

Ward__________ Section No. _________Taxes $__________________

Assessment No._____________________Interest __________________

Penalties __________________

Costs ___________________

Total ___________________

Property description: _________________________________________________

[Name and address of Purchaser] being the winning bidder, and having bid the interest rate of _____%, and having complied with the terms of the auction, is issued a tax lien certificate for the property, which shall be prima facie evidence of the validity of the lien, and the assignment to [Name of Purchaser]. This tax lien certificate entitles him or his successors or assigns to be paid the termination price. He or his successors or assigns shall also be entitled to amounts paid by the certificate purchaser subsequent to the auction as provided by law.

NOW, THEREFORE, all of the formalities of the law having been complied with, I [Name of Tax Collector], Tax Collector for the [Name of Political Subdivision], by virtue of the authority in me vested by the laws of the state of Louisiana, do by these presents issue and transfer unto [Name and Address of Purchaser] this tax lien certificate to the above-described property with all the improvements thereon. Any person may cause the tax lien certificate to be terminated by paying the termination price.

IN TESTIMONY WHEREOF, I have hereunto signed my name officially at __________, Parish of _____________________, in the presence of the two undersigned competent witnesses, who also signed on this _________ day of ________________, 2____.

Witnesses:

________________________                                    ___________________________

Printed Name:                                                                                [Name of Tax Collector]

                                                                                                ___________________________

________________________                                            [Name of Political Subdivision]

Printed Name:

By:_________________________

            B. A certified copy of the tax lien certificate is prima facie evidence of the regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.

            C. The lien and privilege evidenced by the tax lien certificate shall prescribe seven years from the date that the tax lien certificate is recorded in the mortgage records of the parish in which the property is located. Prescription shall be suspended during any period in which the tax lien certificate is issued to and held by a political subdivision. A tax lien certificate holder may cause prescription to be suspended while enforcement of the tax lien certificate is prohibited by a bankruptcy stay by recording notice of the pendency of the bankruptcy action in the mortgage records in the parish in which the property is located. Upon expiration of this time period, the recorder of mortgages shall cancel the inscription of the tax lien certificate from the records upon request of an interested party. No action to collect the delinquent obligation or enforce the lien and privilege may be instituted more than seven years after the recordation of the tax lien certificate. This period shall be peremptive. An action instituted after the expiration of the peremptive period may be dismissed on the court's own action.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2024, No. 774, §1, see Act.