La. Stat. tit. 47 § 2156

Current with changes from the 2024 Legislative Session
Section 47:2156 - [See Note] Post- tax lien auction notice
A. The tax lien certificate holder shall use reasonable diligence to determine the name and current address of each tax auction party whose interest will be terminated by an action brought pursuant to the provisions of R.S. 47:2266.1.
B.

No more than three hundred sixty-five days but no fewer than one hundred eighty days before bringing an action pursuant to R.S. 47:2266.1, the certificate holder shall send notice to each tax auction party discovered pursuant to Subsection A of this Section. If the tax auction party is a mortgage holder, notice shall be provided by certified or registered mail or commercial courier, as defined in Code of Civil Procedure Article 1313.

C. The notice required pursuant to Subsection B of this Section shall be sufficient if in the following or a substantially similar form:

"[Date]

[Name Tax Debtor]

RE: Property No. _________

Ward ___ Section No. ____ Assessment No. _________

Subbed. ________________________ Lot _________

"

THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate for the above property was issued to _____________________ who paid the tax collector ad valorem taxes, other statutory impositions, and costs due and owing for the year(s) ______________.

Research indicates that you may have an ownership interest in, or mortgage, lien, privilege, or other interest in the property described above. Sender intends to bring an action to enforce its rights as a certificate holder that may result in the seizure and sale of the property including your interest.

The tax lien certificate was issued to the tax lien certificate holder who by law is entitled to receive payment of the lien on the property. At the expiration of three years from recordation of the tax lien certificate, the tax lien certificate holder may bring an action under ordinary process to recognize the delinquent obligation evidenced by the tax lien. Thereafter, the tax lien certificate holder may seek the seizure and sale of the property described above. The delinquent obligations will include reasonable costs and attorney fees incurred by the tax lien certificate holder and you will have thirty days to terminate the lien once you are served with the citation and petition in the suit. Thereafter, the tax lien certificate may be terminated only by voluntary action of the tax lien certificate holder or by order of the court.

The tax lien certificate and the debt it secures may be terminated by delivering the termination payment to the tax collector. As of [insert date no more than 15 days prior to the notice], the termination payment is [insert termination payment] plus the costs and fees incurred by the tax lien certificate holder related to delivery of notice pursuant to R.S. 47:2156, which costs and fees shall not exceed $500. The termination payment will continue to accrue interest until paid in full.

[It is recommended that a schedule of reasonable estimates of termination payments for each of the next six months be included.]

D. Upon issuance of the notices required by this Section, the tax lien certificate holder shall submit an affidavit of costs and fees to the tax collector attesting to the costs incurred including title research fees, postage, and administrative fees, which shall not exceed five hundred dollars.

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La. R.S. § 47:2156

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2018, No. 574, §1; Acts 2019, No. 384, §1.
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..
Amended by Acts 2019, No. 384,s. 1, eff. 8/1/2019.
Amended by Acts 2018, No. 574,s. 1, eff. 8/1/2018.
Acts 2008, No. 819, §1, eff. 1/1/2009; Acts 2012, No. 836, §1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.