Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2238.4

355 words·~2 min read·/la/title-47/47-2039

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

RS 47:2238.4
§2238.4. Order of seizure and possession
A. After a lapse of ten days from the last date of publication of notice described in R.S. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shall declare by affidavit that a certain particularly described property is no longer subject to redemption and that five years or more have lapsed since the filing of the tax sale certificate or the proces verbal in the conveyance records of the Ouachita Parish clerk of court. A certified copy of the tax sale certificate or proces verbal shall be attached to the affidavit.
B. The affidavit shall list the last known owners prior to the tax adjudication and any other interested parties. The affidavit shall also state, when applicable, the following:
(1)That notice of delinquency had been sent or published on a certain date.
(2)That the tax collector provided notice to each person holding a properly recorded mortgage, when applicable.
(3)That the advertisement for tax sale occurred on a certain date and was published in the official journal of the city of Monroe.
(4)That the subject property was appraised, advertised, and offered for sale and failed to sell on a certain date.
(5)That the subject property was appraised and advertised and offered for sale a second time on a certain date and failed to sell, when applicable.
(6)That the tax sale certificate or proces verbal was recorded in the conveyance records of the clerk of court of Ouachita Parish on a certain date.
(7)That a particularly named individual has applied to purchase said property and has deposited the requisite amount to cover the expenses of the sale, including advertising, taxes due, and other costs associated with the sale.
(8)That notice was provided in accordance with R.S. 47:2238.3.
C. A copy of the proof of publication and the return receipt or a copy of the unopened certified letter shall be submitted with the affidavit, when applicable.
Acts 2009, No. 146, §1, eff. June 25, 2009.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.