NOTE: §2160.1 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

§2160.1. Subsequent statutory impositions

            A. After the issuance of a tax lien certificate, all subsequent statutory impositions on the property shall continue to be assessed to and paid by the tax debtor.

            B.(1) If subsequent statutory impositions remain unpaid by the date on which the statutory impositions become delinquent, the tax lien certificate holder may pay the statutory impositions. Upon request, the tax collector shall provide a copy of the tax bill to the tax lien certificate holder unless the tax amount due is available online.

            (2) Statutory impositions paid by a tax lien certificate holder on behalf of a tax debtor pursuant to this Subsection shall become a part of the delinquent obligation owed to the tax lien certificate holder, together with a five percent penalty on the statutory impositions and interest on the total amount paid pursuant to this Subsection at the rate of one percent per month, computed on a noncompounding basis.

            (3) If subsequent statutory impositions are paid by the tax lien certificate holder after the tax lien is extinguished by payment, the tax collector shall refund the payment to the tax lien certificate holder within thirty days of written demand being made by the tax lien certificate holder.

            Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.