NOTE: Subpart B Heading and §2246 eff. until Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

SUBPART B. ADJUDICATED PROPERTY

§2246. Statutory right to redeem adjudicated property

            A. For property adjudicated to a political subdivision, after the expiration of the applicable redemptive period, any person may redeem tax sale title to property in the name of the tax debtor until any of the following shall occur:

            (1) The later of sixty days or six months, as applicable, after the notice required by R.S. 47:2206, or the filing of the sale or donation transferring the property from the political subdivision pursuant to R.S. 47:2201 et seq.

            (2) The granting of the order of possession pursuant to R.S. 47:2232.

            (3) Sixty days or six months, as applicable, after the notice required by R.S. 47:2236.

            B. For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem said property in the name of the tax debtor, subject to any encumbrances placed thereon by the state, until such time as the state sells or transfers the property.

NOTE: Subpart B Heading and §2246 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

SUBPART B. TAX LIENS HELD BY A POLITICAL SUBDIVISION

§2246. Right to sell a tax lien held by a political subdivision

             On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political subdivision. A person who purchases a tax lien pursuant to this Section shall have the same rights as any other tax lien certificate holder pursuant to this Chapter.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2010, No. 281, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.