Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2242
Person entitled to extinguish
Official textlegis.la.gov
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.
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In this chapter (6 sections)
- 47:2241 · Redemptive period preemptive
- 47:2241.1 · Redemptions of tax sales held prior to January 1, 2026
- 47:2242 · Person entitled to extinguish
- 47:2243 · Termination payments
- 47:2244 · Additional payments to political subdivision
- 47:2245 · Termination certificate