Abstract: Prohibits eviction of the tax debtor residing in the tax sale property, prohibits
construction or improvements to the tax sale property, and provides exceptions to the
prohibition.
Present law (R.S. 47:2121 et seq.) provides the procedures for the payment and collection of property
taxes, including the procedures for the sale of property for the collection of delinquent ad valorem
property taxes.
Present law (R.S. 47:2122) provides for definitions which include definitions for "acquiring person",
"adjudicated property", "redemptive period", "tax debtor", "tax sale", and "tax sale property".
Proposed law retains present law.
Present law (R.S. 47:2158) provides that when necessary to comply with an order of a political
subdivision for the purpose of enforcing property standards, upon the presentation of the order and
a certified copy of a tax sale certificate for immovables to a judge of a competent jurisdiction, the
judge shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the
property and place the purchaser in actual possession.
Present law further provides that the purchaser may take actual possession without the order with
the consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.
Proposed law (R.S. 47:2158.1) retains present law but also prohibits a tax debtor who is an owner
of and who is residing in the tax sale property from being subject to any eviction proceeding or a writ
of possession pursuant to present law during the redemptive period.
Present law (R.S. 47:2231) provides that after the tax sale certificate is filed, the political subdivision
may institute a suit in the district court of the parish in which the property is located to obtain
possession of the adjudicated property. Present law authorizes the suit to be tried by summary
proceeding and with costs of court being paid out of the first revenue received from the sale of the
tax sale property.
Proposed law (R.S. 47:2231.1) retains present law but also prohibits a tax debtor who is an owner
of and who is residing in the tax sale property adjudicated to a political subdivision from being
subject to any eviction proceeding or suit to obtain possession pursuant to present law during the
redemptive period.
Proposed law (R.S. 47:2158.1 and 2231.1) prohibits constructions and improvements during the
redemptive period by the acquiring person to the tax sale property.
Proposed law provides that proposed law (R.S. 47:2158.1 and 2231.1) shall not apply to foreclosure
actions brought by a creditor holding a mortgage on the tax sale property.
Present law (C.C.P. Arts. 4701-4735) provides the procedures for evictions, including notice to
occupants, rule to show cause for delivery of possession, trial, judgment, warrant for possession,
execution of warrant, and appeals.
Proposed law retains present law and also provides that proposed law is subject to the prohibition
of eviction as provided by proposed law (R.S. 47:2158.1 and 2231.1).
(Adds R.S. 47:2158.1 and 2231.1 and C.C.P. Art. 4736)