NOTE: §2158 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.
§2158. Writ of possession
A. 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 (determined by the
value of the immovables described and not the amount of the taxes), 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. A writ of possession shall be issued by the clerk,
but 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.
B. The purchaser shall have a privilege on the property for the costs of complying
with the order of the political subdivision. To preserve this privilege, the purchaser shall file
the writ of possession with the recorder of mortgages of the parish in which the property is
located within fifteen days after its issuance. The effect of recordation shall cease one year
after the date of filing the writ of possession, unless a statement of privilege referencing the
writ and detailing the costs is filed with the recorder of mortgages before the expiration of
one year from the date of filing the writ. In this case, the effect of recordation shall cease one
year after the date of filing the statement of privilege, unless a suit to enforce the privilege
and a notice of lis pendens is filed with the recorder of mortgages prior to the cessation of
the effects of recordation.
NOTE: §2158 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.
§2158. Repairs
A. When authorized in a notice or order of a political subdivision charged with the
enforcement of property standards or by a court of competent jurisdiction, as determined by
the value of the immovable property described and not by the value of the delinquent
statutory impositions, a tax lien certificate holder may make necessary repairs that are
required to comply with the notice or order. A tax lien certificate holder who undertakes
repairs pursuant to this Subsection shall have the rights and obligations of a manager
pursuant to Civil Code Articles 2292 through 2297.
B. The tax lien certificate holder shall have a privilege on the immovable property
for the costs of complying with the notice or order and with the requirements of this
Subsection. Not later than fifteen days after satisfaction of the requirements of the notice or
order, the tax lien certificate holder shall file in the mortgage records of the parish in which
the property is located a statement of privilege detailing the costs. The tax lien certificate
holder shall send a copy of the statement of privilege to the debtor. The privilege shall
terminate five years after the recordation of the statement of privilege.
C. The expenses incurred in complying with the notice or order and recording the
privilege shall be recoverable by the tax lien certificate holder only if the tax lien certificate
holder satisfies the requirements of Subsection B of this Section.
D. The privilege shall be enforced together with the tax lien in an action pursuant to
R.S. 47:2266.1. If the tax lien is extinguished prior to an action pursuant to R.S. 47:2266.1,
the privilege shall be enforced no sooner than six months after notice is given in accordance
with Subsection B of this Section.
E. A privilege arising under this Section is effective against third persons from the
time that the statement of privilege is filed for registry in the mortgage records of the parish
in which the property is located and, except as otherwise provided in R.S. 47:2266.1(E), is
preferred in rank to all mortgages, privileges, and other rights that become effective against
third persons after that time.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026;
Acts 2025, No. 411, §1, eff. Jan. 1, 2026.