Louisiana § RS 47:2133 - Prior payment of statutory impositions
Full text of Louisiana Louisiana Civil Code § RS 47:2133 — Prior payment of statutory impositions, with citation guidance and answers to common questions.
§ RS 47:2133. Prior payment of statutory impositions
If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S. 47:2266.1, the tax collector determines that the statutory impositions on a certain property subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien auction was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder the bid price. The tax collector shall apply the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of mortgages in the parish in which the property is located.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2133
What does Louisiana Civil Code § RS 47:2133 cover?
Section RS 47:2133 ("Prior payment of statutory impositions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:2133?
A common citation format is "Louisiana Civil Code § RS 47:2133" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:2133 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.