RS 47:2153

§2153. Notice of delinquency; tax lien holder; tax lien auction A. No later than the first Monday of February of each year, or as soon thereafter as possible, the tax collector shall send a written notice by certified mail, return receipt requested, to each tax notice party when the tax debtor has not paid all of the statutory impositions assessed on immovable property for the previous year. The notice shall inform the tax notice party that if the statutory impositions are not paid within twenty days after the sending of the notice, or as soon thereafter before the tax lien auction is scheduled, the tax collector will advertise for sale by public auction the tax lien and that the tax collector will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate. The notice shall be sufficient if it is in the following form: "Year Ward Sect. Ass. # Property # Notice # ********PLEASE NOTE******** [NAME OF POLITICAL SUBDIVISION] *By law your ad valorem taxes and other statutory impositions are delinquent after December thirty-first. The law requires interest be charged as follows: A flat rate of one percent (1%) per month on a noncompounding basis on delinquent ad valorem taxes and other statutory impositions. *If monies for payment of ad valorem taxes and statutory impositions are in escrow, please forward tax notice to your mortgage company. *If a receipt is requested, enclose a self-addressed stamped envelope along with your payment. *Please notify the sheriff's office or the assessor's office with all address changes. *For questions about assessed value or millages contact: Assessor's Office: Property Tax Dept: *Payment may be made online at __________________________ *[DATE OF NOTICE]. If ad valorem taxes and statutory impositions are not paid in full within twenty (20) days after this date, the tax collector will proceed to auction the tax lien for payment of taxes and other statutory impositions at [list location of the tax lien auction] beginning on [list first day of sale] and will issue a tax lien certificate in favor of the winning bidder. The tax lien certificate will be prima facie evidence of the validity of the tax lien and the assignment to the tax lien purchaser. You will have the right to pay the amounts due until the day before the auction. If the tax lien is sold at auction, you may terminate the lien according to law, but in order to terminate, you will be required to pay the delinquent obligation, which includes the five percent (5%) penalty, and interest not to exceed the rate of one percent (1%) per month on a noncompounding basis computed on the amount paid at auction by the tax lien certificate purchaser, together with other amounts in accordance with law. *Until judgment of court is executed, the above-described tax lien auction shall not serve to terminate any ownership interest or right to possession that you have in the property. During the termination period, the tax lien certificate holder may not subject you to any eviction proceeding and is not entitled to collect any lease or rental payments. Any attempt to do so is unlawful and will subject the lienholder to penalty by law. Total Assessed Value Tax Distributions Millages Homestead Exemption Taxes and other Statutory Impositions Due Assessment Information [add taxing districts] [add amount of tax due each district] Total Assessed Value Property Description Total Statutory Impositions Due Interest Costs Total [Name of Tax Collector and Address] Total Statutory Impositions Due Interest Cost Total [Tax Collector Name] YEAR WARD SECT ASS.# PROPERTY NOTICE # Name of Tax Debtor [address] Make checks payable to: [Tax Collector Name] Mail this portion of tax bill and payment to:[address]" B.(1) If the certified mail sent to the tax debtor is returned for any reason, the tax collector shall resend the notice by first class mail and to "occupant" at the address listed and shall take additional steps to notify the tax debtor of the delinquent statutory impositions and pending tax lien auction, which shall include at least three of the following: (a) Review the local telephone directory or internet for the tax debtor. (b) Contact the assessor for potential updated addresses or other properties assessed in the tax debtor's name. (c) Examine the mortgage and conveyance records of the parish where the property is located to determine whether there are any other transactions pertaining to the tax debtor. (d) Attempt personal or domiciliary service of the tax bill. (e) Post a notice of the tax lien auction at the property. (f) Perform a computer search of digitized records and databases of the clerk of court or sheriff's office for addresses of other properties that may be assessed in the tax debtor's name. (2) The tax collector shall send the notice by first class mail to all addresses that the tax collector discovers pursuant to Paragraph (1) of this Subsection and reasonably believes may be valid addresses for the tax debtor. (3) The tax collector may recover all reasonable and customary costs actually incurred in complying with Paragraphs (1) and (2) of this Subsection. C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last of the written notices are sent, or as soon thereafter as practicable, the tax collector shall proceed to publish a notice of the delinquency and to advertise for auction the consolidated delinquent tax list under one form in the official journal of the political subdivision. The publication and advertisement shall be sufficient if it is in the following form: "DELINQUENT TAX AND STATUTORY IMPOSITION LIST ______________________________ vs. Delinquent Tax Debtors (insert appropriate taxing bodies) By virtue of the authority vested in me by the constitution and the laws of the state of Louisiana, I will sell by public auction, at ____________________, beginning at __________ o'clock a.m. on __________, the __________ day of __________, ____, and continuing on each succeeding legal day, until the auction is completed, the tax lien. I will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate to all immovable property on which taxes are now due to ___________________________, to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____, together with interest thereon from January 1, ____, at a rate not to exceed one percent (1%) per month on a noncompounding basis until paid and all costs. The names of the delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable property assessed to each for which a tax lien certificate will be issued are as follows: (Insert names of delinquent tax debtors in alphabetical order, the amount of statutory impositions due, including any due for prior years on each specific piece of property, and the description of each specific piece of immovable property for which a tax lien certificate will be issued.) At the auction, I will sell the tax lien to the winning bidder. The sale will be for cash or other payment method acceptable to the tax collector, in legal tender money of the United States. At any time prior to the institution of an action to enforce the tax lien, the tax lien may be extinguished by paying the price paid at auction together with interest at the rate established at the tax lien auction which shall not exceed one percent (1%) per month on a noncompounding basis computed on the amount paid at auction by the tax lien certificate purchaser until terminated, a penalty at the rate of five percent (5%), and costs reimbursable pursuant to R.S. 47:2156. The termination payment shall also include the amount of any subsequent parish and municipal statutory impositions paid by the tax lien certificate holder, together with the applicable five percent (5%) penalty and any applicable interest computed on the statutory impositions at a rate of one percent (1%) per month on a noncompounding basis." (b) In addition to the notice required to be published pursuant to Subparagraph (a) of this Paragraph, the tax collector may elect to publish via the internet the portion of the notification and advertisement that details the names of delinquent tax debtors, the amount of statutory impositions due, and the description of each specific piece of immovable property for which a tax lien certificate will be issued. In the instance of using the internet for the detailed listing of properties for which a tax lien certificate will be issued, the tax collector shall provide, within the original printed notification or advertisement, the web address where the comprehensive list of tax debtors and properties can be viewed. (2) For the purpose of tax lien auctions, it shall be sufficient to advertise all property in the name of the tax debtor at the time that the assessment was made. (3) For the purpose of tax lien auctions, it shall be sufficient to assess, describe, and advertise all property assessed in the following manner: by designating the tract or lot by the name by which it is commonly known, or by the number or letter by which it may be usually designated upon the regular tax roll or upon an official or private plan or sketch or by giving the boundaries or the names of the owners upon each side, or by the dimensions or description or name given in the act transferring the ownership thereof, or by such other further description as may furnish the means of reasonable identification. (4) No tax lien auction shall be set aside or annulled for any error in description or measurement of the property assessed in the name of the tax debtor, provided that the property can be reasonably identified. No judgment annulling a tax sale or tax lien auction shall have effect until the price and all statutory impositions and costs are paid; however, this shall not apply to sales annulled because the taxes were paid prior to the date of sale. (5) The tax collector may require all registered tax lien auction participants to provide a deposit, not to exceed one thousand dollars, prior to the commencement of the tax lien auction. If a deposit is required, the deposit of the winning bidder shall be applied toward the sale price at the time of purchase. A deposit from a nonwinning bidder shall be returned or refunded to the depositor no later than fourteen days after the close of the auction. The deposit shall be made in a form approved by the tax collector. D. The failure of the tax collector to properly advertise the tax lien auction as specified in this Section shall not be a basis to annul the tax lien auction under R.S. 47:2286. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2009, No. 511, §2; Acts 2010, No. 716, §1; Acts 2010, No. 817, §1; Acts 2010, No. 823, §1; Acts 2012, No. 836, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.