Terms Used In Louisiana Revised Statutes 47:2244

  • Appraisal: A determination of property value.
  • Political subdivision: means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:

    (a)  The state. See Louisiana Revised Statutes 47:2122

  • Tax sale: means the sale or adjudication of tax sale title to property pursuant to La. See Louisiana Revised Statutes 47:2122

Payment also shall include the actual costs incurred by the political subdivision for preparation and filing of redemption certificates, the cost of mail, notice, publication of notice, personal service of notice, appraisal, and costs associated with the determination of tax sale parties and their notification.  However, the actual cost of preparation and filing of redemption certificates shall not exceed two hundred dollars.  The political subdivision may also require the payment of all amounts accrued under other governmental liens as of the date of payment.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 484, §1.