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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:2163

Purchase by co-owners

Official textlegis.la.gov

An owner or co-owner may pay the statutory impositions plus interest and costs due at any time prior to commencement of the tax lien auction of the tax lien encumbering property. The purchase of a tax lien by an owner or other person holding an interest in the property, other than a tax lien certificate holder, shall be deemed a payment to the tax collector of the delinquent obligation. A tax lien certificate issued in the name of the owner or a person holding an interest in the property, other than a tax lien certificate holder, shall not constitute a lien and privilege on the property.

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.

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In this chapter (40 sections)
  1. 47:2151 · Transfer after tax roll delivered
  2. 47:2151.1 · Time period in which to conduct an immovable property tax…
  3. 47:2152 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
  4. 47:2153 · Notice of delinquency; tax lien holder; tax lien auction
  5. 47:2153.1 · Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026
  6. 47:2154 · Tax lien auctions; time of auction; price
  7. 47:2155 · Tax lien certificate
  8. 47:2156 · Post-tax-lien-auction notice
  9. 47:2157 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
  10. 47:2158 · Repairs
  11. 47:2158.1 · Prohibition of certain actions; exceptions
  12. 47:2159 · Request for notice
  13. 47:2160 · Tax lien certificate; effect on other statutory impositions
  14. 47:2160.1 · Subsequent statutory impositions
  15. 47:2161 · Repealed by Acts 2024, No. 774, §2,
  16. 47:2162 · Acquisition of tax lien by tax collectors and assessors…
  17. 47:2163 · Purchase by co-owners
  18. 47:2164 · Tax lien certificates assignable; recordation
  19. 47:2171 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  20. 47:2172 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  21. 47:2173 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  22. 47:2174 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  23. 47:2175 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  24. 47:2176 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  25. 47:2177 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  26. 47:2178 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  27. 47:2179 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  28. 47:2180 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  29. 47:2180.1 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  30. 47:2181 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  31. 47:2181.1 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  32. 47:2182 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  33. 47:2183 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  34. 47:2183.1 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  35. 47:2184 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  36. 47:2185 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  37. 47:2186 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  38. 47:2187 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  39. 47:2188 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
  40. 47:2189 · Repealed by Acts 2008, No. 819, §2, eff. Jan. 1, 2009
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