[map] Louisiana

Louisiana

Summary: The tax collectors throughout the state of Louisiana shall seize, advertise and sell the property upon which delinquent taxes are due, on or before the first day of May of the year following the year in which the taxes were assessed, or as soon thereafter as possible (Sec. 47:2182). The minimum bid is delinquent taxes, interest, penalties, and costs (Sec. 47:2184). The winning bidder receives a deed to the property, subject to the three year right of redemption (Sec. 47:2183a). If there is no minimum bid, the tax collector shall bid in the property for the state (Sec. 47:2186, La R.S., par. 96-334); however, If property located in a municipality with a population of more than four hundred fifty thousand persons as of the most recent federal decennial census fails to sell for the minimum required bid in the tax sale, the collector may offer the property for sale at a subsequent sale with no minimum required bid. The proceeds of the sale shall be applied to the taxes, interest, and costs due on the property, and any remaining deficiency shall be eliminated from the tax rolls. (Const.Sec. 25).

Law: Louisiana Constitution, Article VII, Sec. 25, “Tax Sales.” Louisiana Revised Statutes, Title 47, Subtitle III, Chapter 5, “Tax Sales and Redemptions.”

Contact: Parish or municipal tax collector (Sec. 47:2182). “The tax collectors throughout the state shall seize, advertise and sell the property upon which delinquent taxes are due.”
Interest Rate: One (1%) per month (12% per annum) plus a 5% penalty (Sec. 47:2222). “The person redeeming property, in whole or in part, shall pay all taxes assessed upon the property redeemed subsequent to the tax sale with interest at the rate of one percent per month until redeemed. The property sold shall be redeemable for three years after the date of recordation of the tax sale, by paying the price given, including costs, five percent penalty thereon, and interest at the rate of one percent per month until redemption.”
Auction Type: Hybrid Tax Deed (Sec. 47:2183).
Bidding Procedure: Premium bid / highest bid. (Sec. 47:2184). “If the property is divisible and a portion of the property is sufficient to satisfy the amounts owed, the collector must require bids to be for such lesser portion
of the property.”

Costs: Statutory costs included in the minimum bid requirements include the cost of providing notices of delinquency (Sec. 47:2171, Sec. 47:2180). Other costs and fees are not specified by Louisiana Statute.

Redemption Period: Three (3) years. (Sec. 47:2183 (a)) “A. Each state tax collector and ex officio collector of state taxes, and the tax collectors of the municipal authorities of the various towns and city governments and political subdivisions throughout the state, shall execute and sign in person or by deputy, in the name of the state, or other taxing subdivision as the case may be, a deed of sale to purchasers of any real estate sold for taxes, in which he shall relate in substance a brief history of the proceedings had, shall describe the property, state the amount of the taxes, interest, and costs and the bid made for the property, and the payment made to him in cash, cashier’s check, certified check, money order, or wire transfer, and shall sell the property to the purchaser, with the right to be placed in actual possession thereof, by order of a court of competent jurisdiction, and shall conclude the deed with the statement that the property shall be redeemable at any time for the space of three years beginning on the day when the deed is filed for record in the conveyance office in the parish in which the property is situated.”
Deed Assigned at Foreclosure to: Tax sale purchaser. (Sec. 47:2183) “If not redeemed, such record in the conveyance or mortgage office shall operate as a cancellation of all conventional and judicial mortgages; provided that whenever a sale shall be made at the instance and request of a subrogee as provided in R.S. 47:2105, the recordation in the conveyance or mortgage office of the tax deed executed by the tax collector to the purchaser shall operate as a cancellation of all liens and privileges, as well as of all conventional and judicial mortgages, recorded against the property sold, except the liens and privileges for taxes and paving and other assessments due the state or any political subdivision thereof which shall be governed by existing laws.”

Notes: Record the Tax Deed. According to (Sec. 47:2183 (A)) the purchaser must file the deed ‘for record in the conveyance office in the parish in which the property is situated.’ to begin the countdown of home owners three (3) year right to redeem.
Obtaining a writ of possession. Louisiana is unique in that the purchaser of the hybrid tax deed can request immediate possession of the property before the expiration of the home owners three (3) year right to redeem has expired.
Sec. 47:2185 Immovable property; putting in possession ‘Upon the presentation of a certified copy of a tax deed for immovables to any judge of competent jurisdiction (such jurisdiction to be determined by the value of the immovables therein described and not the amount of the taxes), the judge shall in chambers grant an order of seizure and possession, commanding the sheriff to seize such property and place the purchaser in actual possession thereof; a writ of possession shall be issued thereon by the clerk, but the purchaser may take actual possession without such order, with the consent or acquiescence of the tax debtor or otherwise, provided no force or violence shall be used.’

Louisiana Contacts
number of Counties: 64 parishes

Caddo Parish
PO Box 1127
Delinquent Property Tax Division
Shreveport, LA 71163-1127
Phone: (318) 226-6596
www.caddo.org

Calcasieu Parish
P.O. Box 3287
Delinquent Property Tax Division
Lake Charles, LA 70602-3287
Phone: (337) 437-3500
www.cppj.net

East Baton Rouge Parish
P.O. Box 1471
Delinquent Property Tax Division
Baton Rouge, LA 70821-1471
Phone: (225) 389-3000
www.ci.baton-rouge.la.us

Jefferson County
P.O. Box 9
Delinquent Property Tax Division
Gretna, LA 70054-0009
Phone: (504) 364-2626
www.jeffparish.net

Lafayette Consolidated Parish
PO Box 4017C
Delinquent Property Tax Division
Lafayette, LA 70502-4017
Phone: (337) 267-7010
www.lafayettegov.org

Orleans Parish
1300 Perdido Street
Delinquent Property Tax Division
New Orleans, LA 70112-2125
Phone: (504) 565-6393
www.nocitycouncil.com

Ouachita Parish
P.O. Box 3007
Delinquent Property Tax Division
Monroe, LA 71210-3007
Phone: (318) 327-1340
www.lapage.com/parishes/ouach.htm

Rapides Parish
P.O. Box 1150
Delinquent Property Tax Division
Alexandria, LA 71309-1150
Phone: (318) 473-6660
www.rppj.com

St. Tammany
510 E. Boston Street
Delinquent Property Tax Division
Covington, LA 70433-2945
Phone: (985) 898-2430
www.stpgov.org

Tangipahoa Parish
P.O. Box 215
Delinquent Property Tax Division
Amite, LA 70422-0215
Phone: (504) 748-3211
www.tangicouncil.com