RS 47:2266.1

1,108 words·~5 min read·/la/title-47/47-2646

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

RS 47:2266.1

§2266.1. Procedure to recognize amounts due under tax lien certificate

A.(1) Upon the expiration of the later of three years from recordation of the tax lien certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after providing the notices required by R.S. 47:2156, a certificate holder may, by verified petition, institute in a court of competent jurisdiction, as determined by the value of the immovable property described and not by the value of the delinquent obligation, an ordinary proceeding seeking recognition of the delinquent obligation and the lien and privilege evidenced by the tax lien certificate. The petition shall name as a defendant each owner of the property shown in the conveyance records.

(2)Upon request of the certificate holder, the tax collector shall provide the certificate holder with a statement certifying the amount of the termination price as of the date in the statement. A copy of this certification shall be attached to the petition.

(3)At the time of filing, the petitioner shall send a copy of the petition to the tax collector and file a notice of pendency of action with the recorder of mortgages of the parish in which the property is located. The notice of pendency of action shall preserve the effect of the certificate as a tax lien on the property described therein during the pendency of the action.

(4)Citation and service shall be made on each defendant in accordance with the Code of Civil Procedure unless a written waiver has been filed.

(5)The petition shall include each of the following allegations:

(a)Petitioner is a certificate holder of a tax lien recorded in the mortgage records of this parish.

(b)At least three years have passed since the recordation of the tax lien certificate.

(c)At least six months have passed since the transmission of notices as required by R.S. 47:2156.

(d)The attached tax lien certificate was issued for the collection of the delinquent obligation for payment of statutory obligations on the property described.

(e)The complete legal description of the immovable property subject to the tax lien certificate.

(f)The amount of the delinquent obligation secured by the lien as evidenced by the tax lien certificate, the statement of tax collector, and the affidavit of costs incurred executed by the certificate holder.

(g)The amount secured by any privilege held by the petitioner pursuant to R.S. 47:2158.

(h)The petitioner is entitled to recover court costs and reasonable attorney fees incurred in prosecution of the action.

(6)Except for good cause shown, the recoverable amount of attorney fees shall not exceed the greater of twenty-five percent of the total amount sought to be collected as specified in Subparagraph (5)(f) of this Subsection or two thousand five hundred dollars.

B. This action shall be brought in the parish in which the property is located unless it lies in two or more parishes, in which case the action may be brought in any such parish.

C.(1) The court may appoint an attorney at law to represent a defendant pursuant to Code of Civil Procedure Article 5091. The attorney shall receive a reasonable fee for his services, to be fixed by the court and be taxed as costs. The costs for filing, service of process, and fees and costs of the court-appointed attorney shall be added to the termination price.

(2)The petition shall be served upon the tax collector.

(3)When all parties have been served, the plaintiff shall notify the clerk of court of that fact, and the clerk of court shall serve notice upon the tax collector stating the date upon which the last party was served.

D.(1) Until close of business on the thirtieth day following the date on which the last party was served, or the next day that is not a legal holiday if the thirtieth day is a legal holiday, any person may cause the tax lien to be extinguished by delivering the termination price to the tax collector. For purposes of determining costs incurred by the tax lien certificate holder to be included in the termination price, the affidavit of costs shall be determinative unless an order or judgment of the court states otherwise. The tax collector shall not be liable to any person for any error in calculation of the termination price.

(2)After the period described in Paragraph

(1)of this Subsection has expired, the following rules shall apply:

(a)The tax lien certificate holder may file a motion for judgment recognizing the tax lien and any privilege arising under R.S. 47:2158.

(b)The tax collector shall no longer accept any attempted termination payments, and the tax lien shall be extinguished only pursuant to Paragraph

(3)of this Subsection. Nothing in this provision shall prohibit the tax collector from cancelling any tax lien certificate in accordance with other applicable provisions of law.

(3)At any time prior to a judicial sale pursuant to R.S. 47:2267, any person holding an interest in the property that may be terminated by the enforcement of the tax lien may file a contradictory motion for the court to set the termination price. No later than thirty days after the motion is filed, the court shall enter an order fixing the termination price in accordance with R.S. 47:2243 ordering the mover to remit the full termination price no more than thirty days following the signing of the order by either depositing the full termination price into the registry of the court or delivering the full termination price to the certificate holder and directing the clerk of court to terminate the tax lien certificate upon deposit of the termination price in the registry of the court or delivery of the termination price to the certificate holder. For purposes of this Paragraph, the termination price shall include the amount secured by any privilege held by the petitioner pursuant to R.S. 47:2158.

(4)Any penalty that has become final pursuant to R.S. 47:2158.1 or 2231.1 that remains unpaid at the time that an action pursuant to this Section is filed may be enforced by subtracting the amount of the penalty from the termination price due.

E. A judgment rendered in favor of the plaintiff shall be in rem only. The judicial mortgage created by the recordation of the judgment shall affect only the property described in the petition and shall be preferred to all other liens, privileges, mortgages, and other encumbrances of any nature, regardless of when recorded, except those listed in R.S. 47:2268(B).

Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.