PART III. TAX SALES AND REDEMPTIONS

SUBPART A. MOVABLE PROPERTY

NOTE: §2140 eff. Jan. 1, 2026. See Acts 2024, No. 409.

§2140. Time period in which to conduct movable property tax sales

            Once three years, after December thirty-first of the year in which statutory impositions are due, have passed, except for adjudicated property, no tax sale of movable property shall be conducted with regard to statutory impositions, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the statutory impositions, and the time of the suspension shall be excluded from the computation of the three years.

            Acts 2024, No. 774, §1, eff. Jan. 1, 2026.