Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:2160 — Tax lien certificate; effect on other statutory impositions

The issuance of a tax lien certificate for the delinquent obligation due on a property
shall not affect, invalidate, or extinguish the claim of another political subdivision for the
statutory impositions due on the property that were not included in the auction price.

Last amended: 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.

Source: official text