Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 26-A
- Acquiring person: means either of the following:
(a) A person acquiring tax sale title to a tax sale property. See Louisiana Revised Statutes 47:2122
- Adjudicated property: means property of which tax sale title is acquired by a political subdivision pursuant to R. See Louisiana Revised Statutes 47:2122
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Donee: The recipient of a gift.
- Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
- 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
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Oath: A promise to tell the truth.
- Owner: means a person who holds an ownership interest that has not been terminated pursuant to R. See Louisiana Revised Statutes 47:2122
- 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
- Redemptive period: means the period in which a person may redeem property as provided in the Louisiana Constitution. See Louisiana Revised Statutes 47:2122
- 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 R. See Louisiana Revised Statutes 47:2122
- Tax sale: means the sale or adjudication of tax sale title to property pursuant to R. See Louisiana Revised Statutes 47:2122
- Tax sale certificate: means the written notice evidencing a tax sale to be filed in accordance with R. See Louisiana Revised Statutes 47:2122
- Tax sale party: means the tax notice party, the owner of property, including the owner of record at the time of a tax sale, as shown in the conveyance records of the appropriate parish, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax sale purchaser, as shown in the mortgage and conveyance records of the appropriate parish. 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
- Trust company: means a corporation or a limited liability trust company organized under this Chapter, including a trust company organized under the laws of this state before June 27, 2003, or an entity chartered to act as a fiduciary that is neither a depository institution nor a foreign bank. See Louisiana Revised Statutes 6:572
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.