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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2158

388 words·~2 min read·/la/title-47/47-1973

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RS 47:2158
§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 the notice or order. A tax lien certificate holder who undertakes repairs pursuant to this Subsection shall have the rights and obligations 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 notice or order and with the requirements of this Subsection. Not later than fifteen days after satisfaction of the requirements of the notice or order, 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 costs. 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 notice or order and recording the privilege shall be recoverable by the tax lien certificate holder only if the tax lien certificate holder satisfies the requirements of Subsection B of this Section.
D. The privilege shall be enforced together with the tax lien in an action pursuant to R.S. 47:2266.1. If the tax lien is extinguished prior to an action pursuant to R.S. 47:2266.1, the privilege shall be enforced no sooner than six months after notice is given in accordance with Subsection B of this Section.
E. A privilege arising under this Section is effective against third persons from the time that the statement of privilege is filed for registry in the mortgage records of the parish in which the property is located and, except as otherwise provided in R.S. 47:2266.1(E), is preferred in rank to all mortgages, privileges, and other rights that become effective against third persons after that time.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
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