La. R.S. 47:2242 — Person entitled to extinguish

Any person may cause a tax lien to be extinguished. Except as necessary to allow the
termination price to be considered a debt of the bankruptcy estate, neither a tax lien
certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor
in the tax debtor's succession or business reorganization, liquidation, or receivership.