NOTE: §2158 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2158. Writ of possession

            A. When necessary to comply with an order of a political subdivision for the purpose of enforcing property standards, upon the presentation of the order and a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction (determined by the value of the immovables described and not the amount of the taxes), the judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the property and place the purchaser in actual possession. A writ of possession shall be issued by the clerk, but the purchaser may take actual possession without the order with the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.

            B. The purchaser shall have a privilege on the property for the costs of complying with the order of the political subdivision. To preserve this privilege, the purchaser shall file the writ of possession with the recorder of mortgages of the parish in which the property is located within fifteen days after its issuance. The effect of recordation shall cease one year after the date of filing the writ of possession, unless a statement of privilege referencing the writ and detailing the costs is filed with the recorder of mortgages before the expiration of one year from the date of filing the writ. In this case, the effect of recordation shall cease one year after the date of filing the statement of privilege, unless a suit to enforce the privilege and a notice of lis pendens is filed with the recorder of mortgages prior to the cessation of the effects of recordation.

            NOTE: §2158 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2158. Repairs

            A. When authorized in a notice or order of a political subdivision charged with the enforcement of property standards or by a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent statutory impositions, a tax lien certificate holder may make necessary repairs that are required to comply with a notice or order of a political subdivision charged with enforcement of property standards. The tax lien certificate holder who undertakes repairs shall have the rights and duties of a manager pursuant to Civil Code Articles 2292 through 2297.

            B. The tax lien certificate holder shall have a privilege on the immovable property for the costs of complying with the order of the political subdivision. To preserve this privilege, the tax lien certificate holder shall file in the mortgage records of the parish in which the property is located a statement of privilege detailing the expenses incurred in complying with the notice or order not later than fifteen days after satisfaction of the requirements of the order. The tax lien certificate holder shall send a copy of the statement of privilege to the debtor. The privilege shall terminate five years after the recordation of the statement of privilege.

            C. The expenses incurred in complying with the order and recording the privilege shall be recoverable by the certificate holder only if the tax lien certificate holder satisfies the requirements of Subsection B of this Section.

            D. If termination of the lien occurs before the tax lien certificate holder files a statement of privilege in the mortgage records, the tax lien certificate holder shall subsequently record the statement, and the tax debtor shall be required to reimburse the tax lien certificate holder the costs outlined therein.

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