Section 47:2268 - [See Note] Effect of judicial saleThe judicial sale shall terminate all interests in the immovable property except the following, if filed prior to the tax lien certificate:
(1) Building restrictions, condominium declarations, or other common ownership interest regimes.(2) Dedications in favor of political subdivisions, the public, or public utilities.(3) Immobilizations of manufactured homes.(4) Integrated coastal protection as defined in R.S. 49:214.2 or a project listed in the comprehensive master coastal protection plan as defined in R.S. 49:214.2.(5) Levee or drainage projects by the departments, agencies, boards, or commissions of the state of Louisiana and their political subdivisions, including but not limited to a levee district or levee and drainage district as identified in Chapter 4 of Title 38 of the Louisiana Revised Statutes of 1950, parishes or municipalities, and the United States.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..