RS 47:2208

§2208. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit A. Contemporaneously with or subsequent to the filing of the act of sale or donation of adjudicated property or the sale of immovable property to enforce a tax lien held by a political subdivision, the transferee or his successors or assigns shall file with the recorder of mortgages of the parish in which the property is located an affidavit indicating how the tax sale parties or the tax lien auction parties whose interests have been or will be terminated were identified, how the address of each such person was obtained, how the written notice was sent, the results of sending the written notice, and the dates of publication. For sales and donations of adjudicated property, the affidavit shall also contain a statement of any interest to which the purchaser or donee takes subject. The recorder of mortgages shall index the affidavit under the names of the owner filing the affidavit and each tax debtor, as mortgagors. The affidavit shall be sufficient if it is in the following form: "AFFIDAVIT BY [NAME OF AFFIANT] UNITED STATES OF AMERICA STATE OF LOUISIANA PARISH OF ____________________ This affidavit shall be indexed under each of the following names as mortgagor: (a) [Name of owner causing the filing of the affidavit] (b) [Name of each tax debtor] (c) [Names of other tax lien auction parties] BE IT KNOWN, on the ________day of______________ [MONTH], _________ [YEAR], BEFORE ME, the undersigned notary public, duly qualified in and for the state and parish aforesaid, and in the presence of the undersigned competent witness, PERSONALLY CAME AND APPEARED: __________________________________ [name of affiant], major domiciliary of the Parish of __________________________________, State of Louisiana ("affiant"), who, after being duly sworn, deposed and stated that on his personal knowledge: 1. Affiant personally examined [name of abstract] [title certificate] [the public records] (the "abstract") affecting the following described immovable property located in the Parish of ___________________, State of Louisiana (the "property"): [Legal description of property] 2. A review of the abstract by the Affiant revealed the following persons or entities with an interest in the property, which interest is listed beside the name: Name Interest in property Recordation information 3. Affiant reviewed the documents listed in the abstract, the telephone book published by [name of telephone book publisher] for the Parish of __________________ dated for use until [date], and utilized all the resources under [list other examination resources, including internet search engines, if any], and the search revealed the following last known addresses for the persons listed in Item 2 above: Name Address 4. Affiant reviewed the records of the Louisiana Secretary of State and the secretary of state of the states set forth by the names of the entities listed below, and the search revealed the following addresses for the entities listed in Item 2 above: Name State Address 5. Affiant caused to be sent a written notice notifying the persons or entities listed in Item 2 above at the addresses listed in Items 3 and 4 above. A sample of the form of the written notice is attached and satisfied R.S. 47:2206(A). 6. The method and results of the notifications set forth in Item 5 above are listed by name and address as follows: Name Method Results 7. Notification was also published in [journal of general circulation for the political subdivision] on [list dates] [and was posted on the property]. The form of the publication is attached and satisfied R.S. 47:2206(B). 8. Pursuant to R.S. 47:2207(A)(2) or 2208(C), as applicable, the following interests are cancelled, terminated, erased, or released, as applicable, only insofar as they affect the Property: Name of interest holder Name of instrument Recordation information THUS DONE AND PASSED on the day, month and year set forth above, in the presence of the undersigned competent witness, who have signed their names with affiant, and me, Notary, after reading of the whole. WITNESSES: AFFIANT: _____________________________ ________________________________ Printed Name: _________________ Printed Name: ____________________ _____________________________ Printed Name: _________________ _____________________________________ NOTARY PUBLIC Printed Name:_______________________ Notary/Bar Roll No.:__________________" B. With respect to a sale of adjudicated property, the filing of the affidavit provided in Subsection A of this Section shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of all political subdivisions then due and owing, of all governmental liens, and of all interests, liens, mortgages, privileges, and other encumbrances recorded against the property sold and listed in the affidavit. C. With respect to a donation of adjudicated property, the filing of the affidavit provided for in Subsection A of this Section shall operate as a cancellation, termination, release, or erasure of record of all statutory impositions of the donor political subdivision, and all other interests, liens, mortgages, privileges, and other encumbrances recorded against the property donated and listed in the affidavit, except governmental liens and statutory impositions of political subdivisions other than the donee political subdivision. D. Upon filing of the affidavit, the recorder of mortgages shall treat and mark as canceled, terminated, released, or erased all of those liens, privileges, mortgages, or other encumbrances canceled, terminated, released, or erased under Subsection B or C of this Section, only insofar as they affect the property. E. The owner filing the affidavit shall be liable to and indemnify the recorder of mortgages and any other person relying on the cancellation, termination, release, or erasure by affidavit for any damages that they may suffer as a consequence of such reliance if the recorded affidavit contains materially false or incorrect statements that cause the recorder to incorrectly cancel, terminate, release, or erase any interest listed in the affidavit. The recorder of mortgages shall not be liable for any damages resulting to any person or entity as a consequence of the cancellation, termination, release, or erasure of any interest in compliance with this Section. F. If the sale or donation has the effect of terminating an interest established by a filing in the conveyance records, the affidavit shall also be filed in the conveyance records. 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.