Louisiana § RS 47:2160.1 - Subsequent statutory impositions
Full text of Louisiana Louisiana Civil Code § RS 47:2160.1 — Subsequent statutory impositions, with citation guidance and answers to common questions.
§ RS 47:2160.1. Subsequent statutory impositions
A. After the issuance of a tax lien certificate, all subsequent statutory impositions on the property shall continue to be assessed to and paid by the tax debtor.
B.(1) If subsequent statutory impositions remain unpaid by the date on which the statutory impositions become delinquent, the tax lien certificate holder may pay the statutory impositions. Upon request, the tax collector shall provide a copy of the tax bill to the tax lien certificate holder unless the tax amount due is available online.
(2) Statutory impositions paid by a tax lien certificate holder on behalf of a tax debtor pursuant to this Subsection shall become a part of the delinquent obligation owed to the tax lien certificate holder, together with a five percent penalty on the statutory impositions and interest on the total amount paid pursuant to this Subsection at the rate of one percent per month, computed on a noncompounding basis.
(3) If subsequent statutory impositions are paid by the tax lien certificate holder after the tax lien is extinguished by payment, the tax collector shall refund the payment to the tax lien certificate holder within thirty days of written demand being made by the tax lien certificate holder.
Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2160.1
What does Louisiana Civil Code § RS 47:2160.1 cover?
Section RS 47:2160.1 ("Subsequent 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 47:2160.1?
A common citation format is "Louisiana Civil Code § RS 47:2160.1" (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 47:2160.1 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.