Louisiana § RS 47:2122 - Definitions

§ RS 47:2122. Definitions

            The following terms used in this Chapter shall have the definitions ascribed in this Section, unless the context clearly requires otherwise:

            (1) "Acquiring person" means any of the following:

            (a) A person acquiring title at a tax sale conducted prior to January 1, 2009.

            (b) A political subdivision or any other person seeking to acquire or acquiring ownership of adjudicated property.

            (c) A person acquiring tax sale title to a tax sale property at a tax sale conducted after January 1, 2009, but before January 1, 2026.

            (2) "Adjudicated property" means property of which tax sale title is acquired by a political subdivision pursuant to R.S. 47:2196 prior to January 1, 2026.

            (3) "Authenticate" means either of the following:

            (a) To sign.

            (b) To execute or otherwise adopt a symbol, or encrypt or similarly process a written notice in whole or in part, with the present intent of the authenticating person to identify the person and adopt or accept a written notice.

            (4) "Commission" means the Louisiana Tax Commission.

            (5) "Delinquent obligation" means the debt for statutory impositions that are not paid by the due date and any subsequent statutory impositions paid pursuant to R.S. 47:2160.1(B), plus any interest, penalty, and costs that may accrue in accordance with this Chapter.

            (6) "Face value" of a tax lien certificate means the total amount of the delinquent obligation at the time the tax lien certificate is issued. This shall include the delinquent statutory impositions and any interest and costs accruing prior to the issuance of the tax lien certificate but shall not include any penalty assessed pursuant to R.S. 47:2127.

            (7) "Forbidden purchase nullity" means a nullity of an action conducted in violation of R.S. 47:2162.

            (8) "Ordinance" means either of the following:

            (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.

            (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.

            (9) "Owner" means a person who holds an ownership or usufruct interest in the property at issue as of the date of the determination.

            (10) "Payment nullity" means a nullity arising from payment of taxes prior to a tax lien auction, including payment based on dual assessment.

            (11) "Political subdivision" means any of the following to the extent that it has the power to levy statutory impositions and conduct tax lien auctions for failure to pay statutory impositions:

            (a) The state.

            (b) Any political subdivision as defined in Article VI, Section 44 of the Constitution of Louisiana.

            (c) Any other agency, board, or instrumentality under Subparagraph (a) or (b) of this Paragraph.

            (12) "Redemptive period" means the period in which a person may redeem property as provided in the law prior to January 1, 2026.

            (13) "Signed" includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form.

            (14) "Statutory impositions" 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.

            (15) "Tax debtor" means the person listed on the tax roll in accordance with R.S. 47:2126 as of the date of the assessor's determination.

            (16) "Tax lien" means the right to receive payment of the delinquent obligation and includes the lien and privilege securing the delinquent obligation in accordance with R.S. 47:2127(C).

            (17) "Tax lien auction" means the sale of a tax lien pursuant to R.S. 47:2154.

            (18) "Tax lien auction party" means each of the following persons, to the extent that the person's interest and whereabouts are reasonably ascertainable:

            (a) A tax notice party.

            (b) The owner or owners of the property.

            (c) The owner or owners of the property at the time of the tax lien auction.

            (d) A lessee of the property whose lease or a notice thereof has been recorded.

            (e) Any other person holding an interest in the property, including any mortgage, privilege, or other encumbrance. This shall include a tax lien certificate holder.

            (19) "Tax lien certificate" means the written instrument evidencing the tax lien and its assignment to the party identified thereon.

            (20) "Tax lien certificate holder" means the purchaser of a tax lien pursuant to this Chapter and the purchaser's successors or assigns, provided that the tax lien has not been extinguished.

            (21) "Tax notice party" means each tax debtor and person requesting notice in accordance with R.S. 47:2159.

            (22) "Tax sale" means the sale or adjudication of tax sale title to property prior to January 1, 2026.

            (23) "Tax sale certificate" means the written notice evidencing a tax sale.

            (24) "Termination price" means the amount calculated pursuant to R.S. 47:2243 that is required to be paid in order to extinguish a tax lien.

            (25) "Written notice", "notice", "written", or "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.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.