La. Revenue and Taxation § 47:2133

Current with operative changes from the 2024 Third Special Legislative Session
Section 47:2133 - [See Note] Prior payment of statutory impositions

If within the redemptive period, the tax collector determines that the statutory impositions on a certain property subject to a tax sale were paid prior to the tax sale or that the tax sale was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax sale and shall reimburse the tax sale purchaser the bid price. The tax collector may credit the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of conveyances in the parish in which the property is located. Such cancellation reinstates the interests of the tax debtor and his successors and all interests in the property that have been otherwise terminated pursuant to this Chapter, to the extent the interest has not otherwise terminated pursuant to its terms or by operation of law.

La. Revenue and Taxation § 47:2133

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
Acts 2008, No. 819, §1, eff. 1/1/2009.
This section is set out more than once due to postponed, multiple, or conflicting amendments.