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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2246

119 words·~1 min read·/la/title-47/47-2003

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RS 47:2246
SUBPART B. TAX LIENS HELD BY A POLITICAL SUBDIVISION
§2246. Right to sell a tax lien held by a political subdivision
On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political subdivision. A person who purchases a tax lien pursuant to this Section shall have the same rights as any other tax lien certificate holder pursuant to this Chapter.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
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