Louisiana § RS 47:2290 - Suspensive conditions to effectiveness of judgment
Full text of Louisiana Louisiana Civil Code § RS 47:2290 — Suspensive conditions to effectiveness of judgment, with citation guidance and answers to common questions.
§ RS 47:2290. Suspensive conditions to effectiveness of judgment
A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid:
(a) All statutory impositions for which the sale or adjudication was made.
(b) All subsequent statutory impositions and all other governmental liens, including interest and penalties.
(c) Ten percent per annum interest on the statutory impositions.
(2) These payments shall not be required upon proof of payment of the statutory impositions or governmental liens by the persons in whose favor a nullity is declared.
B.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a redemption nullity shall not have effect until all of the following are paid:
(a) All statutory impositions forming the basis of the initial tax sale.
(b) All subsequent statutory impositions have been paid and all governmental liens.
(c) All costs.
(d) A five percent penalty and twelve percent per annum on all statutory impositions.
(2) These amounts shall be paid to the tax collector, and the tax collector shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated property to the extent the party has paid the purchase price and the subsequent statutory impositions or governmental liens; otherwise, the amounts shall be paid to the political subdivisions.
Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2290
What does Louisiana Civil Code § RS 47:2290 cover?
Section RS 47:2290 ("Suspensive conditions to effectiveness of judgment") 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 47:2290?
A common citation format is "Louisiana Civil Code § RS 47:2290" (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 47:2290 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.