Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2268
Effect of judicial sale
# A.
Except as otherwise provided in Subsection B of this Section, a judicial sale pursuant to R.S. 47:2267 shall terminate all interests in the immovable property.
# B.
The rights and obligations established or created by the following written instruments affecting immovable property shall not be terminated pursuant to this Chapter to the extent the interests remain effective against third persons and are filed with the appropriate recorder prior to the recordation of the tax lien certificate:
# (1)
Building restrictions, condominium declarations, or other common ownership interest regimes.
# (2)
Dedications in favor of political subdivisions, the public, or public utilities.
# (3)
Immobilizations of factory-built homes.
# (4)
Integrated coastal protection as defined in R.S. 49:214.2 or a project listed in the comprehensive master coastal protection plan as defined in R.S. 49:214.2.
# (5)
Levee or drainage projects by the departments, agencies, boards, or commissions of the state of Louisiana and their political subdivisions, including but not limited to a levee district or levee and drainage district as identified in Chapter 4 of Title 38 of the Louisiana Revised Statutes of 1950, parishes or municipalities, and the United States.
# (6)
Mineral rights.
# (7)
Pipeline servitudes.
# (8)
Predial servitudes.
Source: view the official text
In this chapter (4 sections)
- 47:2266 · Repealed by Acts 2024, No. 774, §2, eff. Jan. 1, 2026
- 47:2266.1 · Procedure to recognize amounts due under tax lien…
- 47:2267 · Procedure to enforce tax lien; proceeds of judicial sale
- 47:2268 · Effect of judicial sale