La. Stat. tit. 47 § 2153.1

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:2153.1 - [See Note] Exclusion of certain delinquent obligations from tax lien auction

Delinquent obligations related to immovable property encumbered by a tax lien certificate issued to and held by a political subdivision may be excluded from a tax lien auction at the election of the political subdivision. As soon as practical after being directed by the political subdivision to exclude a delinquent obligation from the tax lien auction, the tax collector shall file a tax lien certificate in favor of the political subdivision in the mortgage records.

La. R.S. § 47:2153.1

Added by Acts 2024, No. 774,s. 1, eff. 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..