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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2151.1

103 words·~1 min read·/la/title-47/47-2640

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RS 47:2151.1
§2151.1. Time period in which to conduct an immovable property tax lien auction
Unpaid statutory impositions that have been delinquent for a period of three years or more shall not be included in the sale price at any tax lien auction. This period shall be suspended during the pendency of any suit that prevents the collection of the statutory impositions. Nothing in this Section shall be construed as prohibiting the sale of a tax lien by a political subdivision pursuant to R.S. 47:2246.
Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
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