La. Stat. tit. 47 § 2133

Current with changes from the 2024 Legislative Session

Section 47:2133 - [See Note] Prior payment of statutory impositions

If prior to the institution of an action by a tax lien certificate holder pursuant to R.S. 47:2266.1, the tax collector determines that the statutory impositions on a certain property subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien auction was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder the bid price. The tax collector shall apply the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of mortgages in the parish in which the property is located.

La. R.S. § 47:2133

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.

Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..

Acts 2008, No. 819, §1, eff. 1/1/2009.

This section is set out more than once due to postponed, multiple, or conflicting amendments.