Senate Bill No. 191, introduced by Senator Miller, amends and reenacts several provisions of Louisiana's tax law concerning the assessment, payment, and allocation of ad valorem taxes. The bill allows political subdivisions to adopt ordinances that convert tax sale titles to tax lien certificates issued in favor of the political subdivision. It clarifies that the period of adjudication can be included in the three-year period required for the tax lien certificate, and if the ordinance is adopted more than three years after the recordation of the adjudication, enforcement of the tax lien may commence immediately after the tax lien certificate is recorded, provided all other requirements are met.

Additionally, the bill modifies the terminology used in the process of transferring adjudicated property, changing "acquiring person" to "transferee" and "authenticate" to "execute." It specifies that the transferee is responsible for filing the act of sale or donation for recordation in the parish's conveyance records and paying all associated fees. The bill also revises the timeline for a certificate holder to initiate proceedings for recognition of delinquent obligations under a tax lien certificate, allowing action to be taken at the later of either three years from the recordation of the tax lien or tax sale certificate, or six months from compliance with notice requirements. The bill repeals a previous version of R.S. 47:2207 as amended by Act No. 411 of the 2025 Regular Session.

Statutes affected:
SB191 Original: 47:2201(B), 47:2207(A), 47:1(A)(1)