Terms Used In Louisiana Revised Statutes 47:2287

  • Duly notified: means , with respect to a particular person, that an effort meeting the requirements of due process of law has been made to identify and to provide that person with a notice that meets the requirements of La. See Louisiana Revised Statutes 47:2122
  • Payment nullity: means a nullity arising from payment of taxes prior to a tax sale, including payment based on dual assessment. See Louisiana Revised Statutes 47:2122
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • 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
  • Redemption nullity: means the right of a person to annul a tax sale in accordance with La. See Louisiana Revised Statutes 47:2122
  • Redemptive period: means the period in which a person may redeem property as provided in thethe Louisiana Constitution. 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 certificate: means the written notice evidencing a tax sale to be filed in accordance with La. See Louisiana Revised Statutes 47:2122

A.  Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of:

(1)  Six months after a person is duly notified using a notice, other than the notice provided in La. Rev. Stat. 47:2156 that is sent between the time that the redemptive period ends and five years after the date of the recordation of the tax sale certificate.

(2)  If a person is duly notified more than five years after the date of the recordation of the tax sale certificate, sixty days after the person is duly notified.

B.  An action to annul a tax sale on grounds of a payment nullity shall be brought before the later of:

(1)  Five years after the recordation of the tax sale certificate.

(2)  If the person bringing the action was not duly notified at least sixty days before the end of that five-year period, then within sixty days after the date that the person was duly notified.

C.  When a nullity is asserted as a reconventional demand in a quiet title action or as an intervention in a quiet title action or monition proceeding, the nullity shall be asserted within the time specified for a reconventional demand or intervention in the action or proceeding.

D.  To the extent the interest of the person asserting a nullity has not been terminated, or if the property remains subject to the interest pursuant to this Chapter, including without limitation La. Rev. Stat. 47:2121(C)(2) or other applicable law, such fact shall be an absolute defense to the action of nullity.

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