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Legal Memorandum: Defense to a Tax Sale in LA

Issue: Under Louisiana law, is the failure to give notice to an owner a defense to a tax sale?

Area of Law: Real Estate Law, Tax Law
Keywords: Failure to give notice; Notice of a tax delinquency; Tax sale
Jurisdiction: Louisiana
Cited Cases: 157 La. 801; 193 So. 2d 100
Cited Statutes: La. Rev. Stat. § 47:2266, § 47:2266(A)(1); La. Rev. Stat. § 47:2271; La. Rev. Stat. §§ 13:4941, :4945
Date: 05/01/2009

La. Rev. Stat. § 47:2266 provides in pertinent part:

After expiration of the redemptive period,*FN1 an acquiring person may institute an ordinary proceeding against the tax sale parties whose interests the petitioner seeks to be terminated.  The petition shall contain a description of the property, the time and place of the sale, and the name of the officer who made the sale, the page and record book and date of filing of the tax sale certificate, and for adjudicated properties sold or donated by a political subdivision, reference to the page of record book and date of filing of the sale or donation, notice that the petitioner is the holder of tax sale title to the property by virtue of tax sale or is the owner of the property by virtue of a sale or donation of adjudicated property, and notice that the title and full ownership in the property will be confirmed unless a proceeding to annul is instituted within six months after the date of service of the petition and citation.  This suit shall be brought in the parish in which the property is located unless it lies in two or more parishes, in which case this suit may be instituted in either of the parishes.

 

La. Rev. Stat. § 47:2266(A)(1) (2009). 

As suggested by the statutory text, failure of a petitioner in an action to quiet title to provide a defendant with certain details of […]

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