2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:2290 — Suspensive conditions to effectiveness of judgment
§2290. Suspensive conditions to effectiveness of judgment
A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid:
(a) All statutory impositions for which the sale or adjudication was made.
(b) All subsequent statutory impositions and all other governmental liens, including interest and penalties.
(c) Ten percent per annum interest on the statutory impositions.
(2) These payments shall not be required upon proof of payment of the statutory impositions or governmental liens by the persons in whose favor a nullity is declared.
B.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a redemption nullity shall not have effect until all of the following are paid:
(a) All statutory impositions forming the basis of the initial tax sale.
(b) All subsequent statutory impositions have been paid and all governmental liens.
(c) All costs.
(d) A five percent penalty and twelve percent per annum on all statutory impositions.
(2) These amounts shall be paid to the tax collector, and the tax collector shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated property to the extent the party has paid the purchase price and the subsequent statutory impositions or governmental liens; otherwise, the amounts shall be paid to the political subdivisions.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
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