Terms Used In Louisiana Revised Statutes 47:2276

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Docket: A log containing brief entries of court proceedings.
  • 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
  • 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

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

The petitioner shall publish a monition contemporaneously with or following the sending of the notice calling on all tax sale parties whose interest the petitioner intends to be terminated to show cause within the time period provided in La. Rev. Stat. 47:2275 and this Section why grounds exist for a nullity under the provisions of this Chapter.  The publication shall be given two times for immovable property, provided that the second publication for immovable property shall be published not earlier than seven days before and not later than the day before the sixtieth day following the first publication.  The publication shall be sufficient if it is in the following form:

“NOTICE

[Name of Tax Sale Parties]

Pursuant to an order of the _________ District Court for the Parish of ____________ in the matter of [Tax Deed Holder], Docket No. __________[Docket No], Div. _____,  [Name of Court], Parish of __________________, State of Louisiana, dated _________________, it was ordered as follows:

WHEREAS, [Tax Deed Holder], by act passed before [name of notary], recorded on [date of filing] [recordation information] of the official records of __________ Parish, Louisiana, purchased property [at tax sale] [from the {name of political subdivision}, Louisiana adjudicated to the political subdivision for unpaid property taxes or other matters];

WHEREAS, [Tax Deed Holder] has applied to this Court for a monition or advertisement, in conformity with La. Rev. Stat. 47:2271 et seq.

THEREFORE, in the name of the State of Louisiana and the [Name of Court] for the Parish of __________________, all interested persons are cited and admonished to show cause within [sixty (60) days] [six (6) months] from the date on which this monition is first advertised, why grounds exist for a nullity under the provisions of Chapter 5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950.

The property affected by this monition is:

[Description of Property]

Improvements thereon bear Municipal No.___________ [PropertyAddress].

[Name and address of Clerk]

[Name and address of purchaser or attorney for purchaser.]”

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