2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§2209. Sale or donation to tax debtor

Universal Citation: LA Rev Stat § 47:2209 (2021)

RS 2209 - Sale or donation to tax debtor

Notwithstanding any provision of law to the contrary, when a tax debtor or an owner participates, directly or indirectly, in a post-adjudication sale or donation during or subsequent to expiration of the redemptive period, it shall be treated as a redemption, and the tax debtor or owner shall be required to pay all taxes and costs in accordance with all laws applicable to redemptions. However, if the property is redeemed, all mortgages, liens, privileges, and other encumbrances affecting the property prior to the sale shall remain in full force and effect with the same validity and priority as if the sale had not occurred.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.

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