RS 38:1637

§1637. Sale of land for delinquent taxes In the event any land or property subject to a tax lien for drainage taxes imposed by this Part shall be adjudicated to the state or any state subdivision or to any parish or municipality for non-payment of taxes, the land shall not be liable to the drainage district taxes while owned by the state or by any subdivision thereof, or by such parish or municipality, but after the property has been disposed of, it shall be subject to all installments of drainage district taxes, and assessments made for maintenance thereafter accumulating. If the property is redeemed from any tax sale, the person redeeming shall pay all installments of drainage district taxes and assessments made for maintenance due on the property, including those for the year for which the property was adjudicated. At any sale for delinquent taxes of any property liable for drainage district taxes imposed under the provisions of this Part, the board of commissioners of the drainage district in which the property is situated may purchase the property in the same manner as any other bidder. In the event that the property is being sold for drainage district taxes only, the property, in default of other bidders, shall be adjudicated to the drainage district levying the taxes, and shall be held by it in the same manner as the state holds property adjudicated to it for non-payment of taxes. All property adjudicated for taxes to any drainage district shall be liable for state and parish taxes while so held by the drainage district.