Terms Used In Louisiana Revised Statutes 47:2245

  • immovable property: means and includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot. See Louisiana Revised Statutes 47:1702
  • Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702
  • Signed: includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form. See Louisiana Revised Statutes 47:2122
  • Tax debtor: means , as of the date of determination, the person listed on the tax roll in accordance with La. 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
  • Tax sale title: means the set of rights acquired by a tax sale purchaser or, in the case of adjudicated property, on the applicable political subdivision, pursuant to this Chapter. See Louisiana Revised Statutes 47:2122

Upon payment of the redemption costs, the tax collector shall issue a redemption certificate in the name of the tax debtor and file the redemption certificate in the appropriate conveyance records.  When a redemption certificate is issued by the register of the state land office pursuant to this Subpart, the person redeeming the property shall file the redemption certificate in the appropriate conveyance records of the parish wherein the property is located.  The redemption certificate shall be sufficient if it is in the following form:

“CERTIFICATE OF REDEMPTION

STATE OF LOUISIANA

PARISH OF ___________________

CITY OF __________________

Having this day received from ___________________________ the sum of _________________________ Dollars ($__________), being the full amount of taxes, costs, penalties and interest, plus any subsequently paid taxes, accruing from that certain tax sale on the ___________ day of ________________________, _________, for the delinquent [name of political subdivision] taxes for the year _________, assessed to ____________________________________ covering tax sale title to that certain immovable property located in the parish described as which property was adjudicated at said tax sale to ____________________________.

NOW THEREFORE I, under the authority conferred on me by La. Rev. Stat. 47:2245, hereby certify said property as being redeemed to said tax debtor, or his successors in title, from any claims arising out of said tax sale.

DONE AND SIGNED at my office in ____________________, Louisiana this _________ day of __________________________, _________.

ATTEST:

_________________________________________________________________

Printed Name:___________________[Name of tax collector] and Ex Officio

Tax Collector

_______________________________

Printed Name:___________________”