Louisiana § RS 47:2156 - Post-tax-lien-auction notice

§ RS 47:2156. Post-tax-lien-auction notice

            A. The tax lien certificate holder shall use reasonable diligence to determine the name and current address of each tax lien auction party whose interest will be terminated by an action brought pursuant to the provisions of R.S. 47:2266.1.

            B.(1) At least six months but no more than one year before bringing an action pursuant to R.S. 47:2266.1, the tax lien certificate holder shall send notice to each tax lien auction party discovered pursuant to Subsection A of this Section. If the tax lien auction party is a mortgage holder, notice shall be provided by certified or registered mail or commercial courier, as defined in Code of Civil Procedure Article 1313.

            (2) Nothing in this Subsection shall be construed as prohibiting additional notice prior or subsequent to the timeframe specified in Paragraph (1) of this Subsection.

            C. The notice required pursuant to Subsection B of this Section shall be sufficient if in the following or a substantially similar form:

"[Date]

[Name Tax Debtor]

RE:     Property No. _________

Ward ___ Section No. ____ Assessment No. _________

Subd. ________________________ Lot _________"

            THIS IS AN IMPORTANT NOTICE. This is to advise you that a tax lien certificate for the above property was issued to _____________________ who paid the tax collector ad valorem taxes, other statutory impositions, and costs due and owing for the year(s) ______________.

            Research indicates that you may have an ownership interest in, or mortgage, lien, privilege, or other interest in, the property described above. The tax lien certificate holder intends to bring an action to enforce its rights as a certificate holder that may result in the seizure and sale of the property and termination of your interest.

            The tax lien certificate was issued to the tax lien certificate holder, who by law is entitled to receive payment of the lien amount on the property. At the expiration of three years from recordation of the tax lien certificate, the tax lien certificate holder may file suit to recognize and enforce the tax lien through the seizure and sale of the property described above. Once suit has been filed, the delinquent obligation will include court costs and attorney fees incurred by the tax lien certificate holder and you will have only thirty days after being served with the citation and petition in the suit in which to pay the debt and extinguish the lien. Thereafter, the tax lien may be extinguished only by voluntary action of the tax lien certificate holder or by order of the court.

            The tax lien may be extinguished by delivering the termination price to the tax collector. As of [insert date no more than 15 days prior to the notice], the termination price is [insert termination price before addition of notice costs pursuant to R.S. 47:2156] plus the costs and fees incurred by the tax lien certificate holder related to delivery of notice pursuant to R.S. 47:2156, up to $500. Interest will continue to accrue until the debt is paid in full.

            [It is recommended that a schedule of reasonable estimates of termination payments for each of the next six months be included.]

            D. The tax lien certificate holder shall be entitled to recover all reasonable and customary costs actually incurred in complying with the requirements of this Section, as established by an affidavit of costs submitted by the tax lien certificate holder to the tax collector attesting to the costs incurred including title research fees, postage, and administrative fees. The costs recoverable pursuant to this Section shall not exceed five hundred dollars.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2018, No. 574, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.