RS 40:599.14

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RS 40:599.14

§599.14. Outstanding tax liens

A.(1) After an unsuccessful attempt by the local government to collect an outstanding lien at tax sale and subject to the approval of governing body, or tax collector of the jurisdiction where the property is located, an authority may accept from a person with an interest in tax delinquent property, or tax sale property a deed or assignment conveying that person's interest in the property instead of:

(a)The foreclosure or sale of the property for delinquent taxes, penalties, and interest.

(b)Delinquent taxes imposed by a local taxing jurisdiction.

(2)(a) After an unsuccessful attempt by the local government to collect outstanding liens that are delinquent and at the discretion of the governing body of the jurisdiction, or the tax collector where the property is located, an authority may accept from the local government with an interest in a tax delinquent property, or tax sale property its interest in the tax liens in the property.

(b)The authority may:

(i)Collect on liens or taxes collected under Subparagraph (1)(a) of this Subsection and retain all payment of taxes, liens, penalties, or any interest on the liens or taxes.

(ii)Foreclose on, enter into a deed in lieu of foreclosure, or sell the property for the liens or taxes and retain all payment of taxes, penalties, or interest on the liens or taxes and the costs of selling the property and, if any other net proceeds remain from the sale, return any net proceeds to the tax collector for distribution on a pro rata basis to the appropriate taxing units in a ration equal to the delinquent taxes, penalties, and interest owed on the property.

B. Conveyance of property by deed instead of foreclosure or transfer of a lien or tax on property under this Section may not affect or impair any other lien against the property or any existing recorded or unrecorded interest in the property, including any:

(1)Easement of right-of-way.

(2)Future installment of a special assessment.

(3)Lien recorded by the state.

(4)Private deed restriction.

(5)Security interest or mortgage.

(6)Tax lien of another taxing jurisdiction that does not consent to a release of its lien.

C. A tax lien against property held by or under the control of an authority may be released or abated at any time by:

(1)A local government with respect to a lien held by the local government.

(2)The governing body of any taxing jurisdiction other than the state, parish, or municipality with respect to a lien held by the taxing jurisdiction.

(3)The comptroller with respect to a state tax lien.

Acts 2025, No. 443, §1.