RS 47:2155
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/la/title-47/47-1970A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:2155
§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 in favor of the winning bidder or, if no bidder, in favor of the political subdivision, in which the tax collector shall relate in substance a brief history of the proceedings, describe the property, and state the face value of the tax lien certificate, including the amount of the statutory impositions, interest, and costs included in the auction price, 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. The tax lien certificate shall contain the full name and address of the winning bidder or, if no bidder, the name of the political subdivision.
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, encumbering the property described below.
To-wit:
Ward__________ Section No. _________ Statutory Impositions $__________________
Assessment No._____________________ Interest __________________
Costs ___________________
Total Face Value___________________
Penalty (if applicable) ___________________
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 to be extinguished 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 shall be prima facie evidence of the regularity of all matters regarding the tax lien auction and the validity of the tax lien auction.
C.(1) An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be brought no later than 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. Upon the expiration of this time period, the tax lien shall be extinguished and, upon written request of an interested party, the recorder of mortgages shall cancel the inscription of the tax lien certificate.
(2)The period provided for in this Subsection shall be peremptive. An action to enforce the tax lien that is instituted after the expiration of the peremptive period may be dismissed on the court's own action.
(3)Notwithstanding the provisions of Paragraph
(2)of this Subsection, the period provided for in this Subsection shall be suspended while either of the following conditions is satisfied:
(a)The tax lien certificate is held by the political subdivision.
(b)A bankruptcy stay prohibiting enforcement of the tax lien is pending, and a notice of pendency of the bankruptcy action is recorded in the mortgage records of the parish in which the property is located.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.