A political subdivision may adopt ordinances about adjudicated property and tax liens, and must file a tax lien certificate with the parish recorder of mortgages when converting title to a tax lien certificate.
SUBPART B. SALES OR DONATIONS TO A THIRD PARTY §2201. Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision A. A political subdivision may adopt ordinances consistent with this Subpart regarding each of the following: (1) The public sale or donation of adjudicated property. (2) The public sale of property to enforce a tax lien held by the political subdivision. (3) The public sale of tax liens held by the political subdivision for which tax lien certificates have been issued pursuant to R.S. 47:2154 or Paragraph (4) of this Subsection. (4) The issuance in favor of the political subdivision of a tax lien certificate for a delinquent obligation outstanding on property for which tax sale title has been adjudicated to the political subdivision prior to January 1, 2026. B. A political subdivision may adopt ordinances which convert title to adjudicated property held by the political subdivision to a tax lien certificate issued to the political subdivision. The political subdivision shall file a tax lien certificate with the recorder of mortgages for the parish in which the property is located. For purposes of R.S. 47:2266.1(A), adjudicated property may be converted to a tax lien certificate property, and the period of adjudication may be included in the three-year period required for the tax lien certificate. If the conversion occurs after three years from the recordation of the adjudication with the recorder of conveyances of the parish in which the property is located, the property may be sold after compliance with the post-tax lien notice requirements in R.S. 47:2156. C. A public sale of immovable property for the enforcement of a tax lien held by a political subdivision shall be held no earlier than three years after the recordation of the tax lien certificate in the mortgage records of the parish in which the immovable property is located. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 511, §2; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.