Sections
Part I General Provisions; Purpose; Definitions 47:2121 – 47:2124
Part II Payment and Collection [Name of Political Subdivision] [Year] Property Tax Notice [List All Tax Notice Parties and Their Addresses] Property Address Legal Description *** Access Your Property Taxes and Pay Online @ ___________________________ 47:2126 – 47:2137
Part III Tax Sales and Redemptions 47:2141 – 47:2163
Part IV Adjudicated Property 47:2196 – 47:2238.8
Part V Redemptions 47:2241 – 47:2247
Part VI Procedures to Quiet Tax Title 47:2266 – 47:2280
Part VII Actions to Annul 47:2286 – 47:2292

Terms Used In Louisiana Laws > Revised Statutes > Title 47 > Subtitle III > Chapter 5

  • 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
  • admission: as used in this Chapter includes the charges made for seats and tables, reserved or otherwise, and other similar accommodations. See Louisiana Revised Statutes 47:2204
  • Agent contract: means any contract or agreement, whether written or oral, under which an athlete authorizes an athlete agent to negotiate or solicit on behalf of the athlete for the employment of the athlete by one or more professional sports teams. See Louisiana Revised Statutes 47:2275
  • Aggrieved person: includes any person who:

    (a)  Claims to have been injured by a discriminatory housing practice; or

    (b)  Believes that he will be injured by a discriminatory housing practice that is about to occur. See Louisiana Revised Statutes 47:322.27

  • Agricultural purpose: means a purpose related to the production, harvest, exhibition, marketing, transportation, processing, or manufacture of agricultural products by a natural person who cultivates, plants, propagates or nurtures the agricultural products. See Louisiana Revised Statutes 9:3516
  • Amateur: means any of the following:

    (a)  Contests or exhibitions of armed or unarmed combat or any combination thereof conducted by or participated in exclusively by any state-accredited middle school or high school, college, or university, or by any association or organization of a school, college, or university, when each participant in the contests or exhibitions is a bona fide student in the state-accredited middle school or high school, college, or university. See Louisiana Revised Statutes 47:2246

  • Anything of value: means any thing of value. See Louisiana Revised Statutes 47:2275
  • Athlete: means a student who resides in this state, or a student who does not reside in this state but has informed in writing an institution of higher education in this state of the student's intent to participate in that school's intercollegiate sports contests, and who is characterized by either of the following:

    (i)  Is eligible to participate in junior high, high school, or intercollegiate sports contests as a member of a sports team of a junior high, high school, or institution of higher education which is located in this state and which is a member of a federation or association. See Louisiana Revised Statutes 47:2275

  • Athlete agent: means any person who recruits or solicits an athlete to enter into an agent contract or professional sport services contract with any person, or who offers anything of value to any person to induce an athlete to enter into an agreement by which any person will represent the athlete, or who for anything of value procures, offers, promises, or attempts to obtain employment for an athlete with a professional sports team. See Louisiana Revised Statutes 47:2275
  • Athlete contract: means any contract or agreement executed by a student athlete with an educational institution or school concerning the student's participation in that institution's intercollegiate sport contests or interscholastic athletic activities. See Louisiana Revised Statutes 47:2275
  • Authenticate: means either of the following:

    (a)  To sign. See Louisiana Revised Statutes 47:2122

  • Board: means the Louisiana State Board of Nursing. See Louisiana Revised Statutes 47:2277
  • Board: means the Louisiana State Board of Dentistry. See Louisiana Revised Statutes 11:538.2
  • Check: means any check, draft, item, orders or requests for payment of money, negotiable orders, withdrawal or any other instrument used to pay a debt or transfer money from one to another. See Louisiana Revised Statutes 9:3516
  • Clinical phase of nursing education: means those nursing courses that require a student to provide nursing care, under faculty supervision, to individuals, families, and communities in diverse health care settings. See Louisiana Revised Statutes 47:2277
  • Club: means any club, corporation, association, or individual under the authority of the commission. See Louisiana Revised Statutes 47:2246
  • Commission: means the State Boxing and Wrestling Commission. See Louisiana Revised Statutes 47:2246
  • Complainant: means that person who files a complaint pursuant to R. See Louisiana Revised Statutes 47:322.27
  • Conciliation: means the attempted resolution of issues raised by a complaint, or by the investigation of such complaint, through informal negotiations involving the aggrieved person, the respondent, and the attorney general or his designee. See Louisiana Revised Statutes 47:322.27
  • Conciliation agreement: means a written agreement setting forth the resolution of the issues in conciliation. See Louisiana Revised Statutes 47:322.27
  • Consumer: means a natural person who purchases goods, services, or movable or immovable property or rights therein, for a personal, family, or household purpose and includes a purchaser or buyer in a consumer credit sale or transaction made with the use of a seller credit card or otherwise, or a borrower or debtor in a consumer loan, revolving loan account, or a lender credit card. See Louisiana Revised Statutes 9:3516
  • Consumer credit insurance: means insurance, other than insurance on property, by which the satisfaction of debt in whole or in part is a benefit provided, but does not include

    (a)  insurance issued as an isolated transaction on the part of the insurer not related to an agreement or plan for insuring debtors of the creditor; or

    (b)  insurance indemnifying the creditor against loss due to the debtor's default. See Louisiana Revised Statutes 9:3516

  • Consumer credit transaction: means a consumer loan or a consumer credit sale but does not include a motor vehicle credit transaction made pursuant to R. See Louisiana Revised Statutes 9:3516
  • Consumer loan: means a loan of money or its equivalent made by a supervised financial organization, a licensed lender, or lender in which the debtor is a consumer, and the loan is entered into primarily for personal, family, or household purposes and includes debts created by the use of a lender credit card, revolving loan account, or similar arrangement, as well as insurance premium  financing. See Louisiana Revised Statutes 9:3516
  • Contact: means any communication by an athlete agent or by any intermediary with an athlete, or with any third person for the purpose of having that third person communicate with the athlete about the possibility of or formation of any business, financial, or other contractual relationship or agreement, including an agent contract, a professional services contract, or a professional sports services contract. See Louisiana Revised Statutes 47:2275
  • Credit: includes every claim and demand for money, labor, merchandise and other valuable things. See Louisiana Revised Statutes 47:1702
  • Credit card: means any card, plate, coupon book, or other single credit device that may be used from time to time to obtain credit. See Louisiana Revised Statutes 9:3516
  • Credit service charge: means the sum of the following:

    (i)  All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the seller as an incident to the extension of credit, including any of the following types of charges that are applicable: time price differential; service; carrying or other charge, however denominated; premium or other charge for any guarantee or insurance protecting the seller against the consumer's default or other credit loss; and

    (ii)  Charges paid by the consumer for investigating the collateral or credit worthiness of the consumer or for commissions or brokerage for obtaining the credit, irrespective of the person to whom the charges are paid or payable, unless the seller had no notice of the charges when the credit was granted. See Louisiana Revised Statutes 9:3516

  • creditor: as used in this Chapter includes a seller in a consumer credit sale, revolving charge account, or transaction made with the use of a seller credit card or otherwise, or a lender in a consumer loan, a revolving loan account, or a lender credit card transaction. See Louisiana Revised Statutes 9:3516
  • Department: means the Department of Wildlife and Fisheries and its duly authorized representatives. See Louisiana Revised Statutes 3:2807
  • Disability: means , with respect to a person:

    (i)  A physical or mental impairment which substantially limits one or more of such person's major life activities. See Louisiana Revised Statutes 47:322.27

  • Discriminatory housing practice: means an act that is unlawful pursuant to R. See Louisiana Revised Statutes 47:322.27
  • Division: means the public protection division of the Department of Justice. See Louisiana Revised Statutes 47:2275
  • 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 R. See Louisiana Revised Statutes 47:2122
  • Dwelling: means any building, structure, or portion thereof which is occupied as, or designed or intended for occupancy as, a residence by one or more families, and any vacant land which is offered for sale or lease for the construction or location thereon at any such building, structure, or portion thereof. See Louisiana Revised Statutes 47:322.27
  • Exhibition: means :

    (a)  As applied to boxing and mixed technique events, any event in which the participants show or display their skills without necessarily striving to win. See Louisiana Revised Statutes 47:2246

  • Familial status: means one or more individuals, who have not attained the age of eighteen years, being domiciled with:

    (i)  A parent or another person having legal custody of such individual or individuals; or

    (ii)  The designee of such parent or other person having such custody, with the written permission of such parent or other person. See Louisiana Revised Statutes 47:322.27

  • Family: includes a single individual. See Louisiana Revised Statutes 47:322.27
  • Federation or association: means any state or national association for the promotion and regulation of interscholastic or intercollegiate sports governing athletes and their relationships with athlete agents. See Louisiana Revised Statutes 47:2275
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:98
  • Governmental lien: means all liens imposed by law upon immovable property in favor of any political subdivision and filed in the mortgage records, including without limitation, those imposed under R. See Louisiana Revised Statutes 47:2122
  • home solicitation sale: is a consumer credit sale of goods or services or both, other than motor vehicles, farm equipment, or services, in which the seller or a person acting for him engages in a personal solicitation of the sale at any place other than the business establishment of the seller and consumer's agreement or offer to purchase is there given to the seller or a person acting for him. See Louisiana Revised Statutes 9:3516
  • home solicitation sale: as used in this Part , shall be defined as provided in R. See Louisiana Revised Statutes 9:3538
  • 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
  • Institution: means any institution of higher education in this state having an athlete contract with an athlete. See Louisiana Revised Statutes 47:2275
  • lender credit card: includes a travel and entertainment credit card account that is not subject to loan finance charges or credit service charges. See Louisiana Revised Statutes 9:3516
  • Loan finance charge: means the sum of the following:

    (i)  All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the lender as a requirement of the extension of credit, including any of the following types of charges that are applicable: interest or any amount payable under a point, discount, or other system of charges, however denominated; and

    (ii)  Charges paid by the consumer for investigating the collateral or credit worthiness of the consumer. See Louisiana Revised Statutes 9:3516

  • Mixed technique event: means contests in which contestants attack and defend with wrestling or grappling and with the fists and other parts of the human body, including but not limited to the foot, knee, leg, elbow, or head, wherein dangerous blows are intended to be struck with full contact. See Louisiana Revised Statutes 47:2246
  • movable property: means and includes all things other than real estate which have any pecuniary value, all monies, credits, investments in bonds, stocks, franchises, shares in joint stock companies, or otherwise. See Louisiana Revised Statutes 47:1702
  • Ordinance: means :

    (a)  An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion; or

    (b)  A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties. See Louisiana Revised Statutes 47:2122

  • Owner: means a person who holds an ownership interest that has not been terminated pursuant to R. 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: as used in this Chapter means an individual or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3516
  • Person: means any natural person or individual, firm, partnership, corporation, association, limited liability company, or other entity. See Louisiana Revised Statutes 3:2807
  • Person: means an individual, company, corporation, association, partnership, or other legal entity. See Louisiana Revised Statutes 47:2275
  • Person: includes one or more individuals, corporations, partnerships, associations, labor organizations, legal representatives, mutual companies, joint stock companies, trusts, unincorporated organizations, trustees, trustees in bankruptcy, receivers, and fiduciaries. See Louisiana Revised Statutes 47:322.27
  • personal watercraft: means a vessel which uses an inboard motor powering a water jet pump as its primary source of motive power and which is designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than the conventional manner of sitting or standing inside the vessel. See Louisiana Revised Statutes 3:4652
  • 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

  • Practice of nursing: means the performance, with or without compensation, by an individual licensed by the board as a registered nurse, of functions requiring specialized knowledge and skills derived from the biological, physical, and behavioral sciences. See Louisiana Revised Statutes 47:2277
  • Professional wrestling event: means any event which does not qualify as either a mixed technique event or amateur or boxing contest and which features in any way a professional wrestler and which qualifies as an exhibition under Subparagraph (4)(b) of this Section. See Louisiana Revised Statutes 47:2246
  • 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 R. See Louisiana Revised Statutes 47:2122
  • Redemptive period: means the period in which a person may redeem property as provided in the Louisiana Constitution. See Louisiana Revised Statutes 47:2122
  • Registered athlete agent: means an athlete agent registered with the division under the provisions of this Chapter. See Louisiana Revised Statutes 47:2275
  • Registered nurse: means any individual licensed under this Part to engage in the practice of nursing as defined in Paragraph (14) of this Section. See Louisiana Revised Statutes 47:2277
  • Respondent: means the person or other entity accused in a complaint of a discriminatory housing practice, or, any other person or entity identified in the course of an investigation and notified that they are a respondent who shall be joined in the complaint. See Louisiana Revised Statutes 47:322.27
  • Revolving charge account: means an arrangement between a seller or issuer of a seller credit card honored by the seller and a consumer pursuant to which:

    (a)  The creditor permits the consumer to purchase goods or services on a preauthorized basis;

    (b)  The creditor reasonably contemplates repeated transactions;

    (c)  The creditor may impose a credit service charge from time to time on the outstanding unpaid balance of the consumer's account;

    (d)  The amount of credit that may be extended to the consumer, up to any limit set by the creditor, is generally made available to the extent that any outstanding balance is repaid; and

    (e)  No credit service charges may be imposed upon the consumer for a billing period if the account is paid in full within a period of twenty-five days from the billing date. See Louisiana Revised Statutes 9:3516

  • Revolving loan account: means an arrangement between a lender and a consumer pursuant to which:

    (i)  The creditor may permit the consumer to obtain consumer loan advances on a preauthorized basis;

    (ii)  The creditor reasonably contemplates repeated transactions;

    (iii)  The creditor may impose a loan finance charge from time to time on the outstanding unpaid balance of the consumer's account; and

    (iv)  The amount of credit that may be extended to the consumer under the account, up to any limit set by the creditor, is generally made available to the extent that any unpaid balance is repaid. See Louisiana Revised Statutes 9:3516

  • School: means any secondary school in this state, including high schools and junior high schools, that has an athlete contract with an athlete. See Louisiana Revised Statutes 47:2275
  • Security interest: means an interest that is reserved or created by an agreement that secures payment or performance of an obligation. See Louisiana Revised Statutes 3:2807
  • Seller credit card: means a revolving charge account that may be accessed by use of a credit card. See Louisiana Revised Statutes 9:3516
  • Send: means either of the following:

    (a)  To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances. 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
  • Statutory imposition: means ad valorem taxes and any imposition in addition to ad valorem taxes that are included on the tax bill sent to the tax debtor. See Louisiana Revised Statutes 47:2122
  • Student nurse: means any individual who is enrolled in an approved program preparing for licensure as a registered nurse. See Louisiana Revised Statutes 47:2277
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • 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 notice party: means , as of the date of determination, the tax debtor and any person requesting notice pursuant to 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 property: means property for which tax sale title is sold pursuant to R. See Louisiana Revised Statutes 47:2122
  • Tax sale purchaser: means the purchaser of tax sale property, his successors, and assigns. 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
  • third person: means any persons other than the athlete agent or the athlete. See Louisiana Revised Statutes 47:2275
  • To rent: includes to lease, to sublease, to let, and otherwise to grant for a consideration the right to occupy premises owned by the occupant. See Louisiana Revised Statutes 47:322.27
  • Vessel: means every description of watercraft and air boats, including homemade boats, other than a seaplane on the water, used or capable of being used as a means of transportation on water, valued in excess of two thousand five hundred dollars, to be principally operated on the waters of this state, required to be numbered, not held as inventory for sale or lease, and transferred for the first time on or after July 1, 2008. See Louisiana Revised Statutes 3:2807
  • writing: means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 47:2122