Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2287
Time in which to file an action for nullity; defenses
# A.
Any action to annul a tax sale on grounds of a redemption nullity shall be brought before the earlier of:
# (1)
Six months after a person is duly notified using a notice, other than the notice provided in R.S. 47:2156 that is sent between the time that the redemptive period ends and five years after the date of the recordation of the tax sale certificate.
# (2)
If a person is duly notified more than five years after the date of the recordation of the tax sale certificate, sixty days after the person is duly notified.
# B.
An action to annul a tax sale on grounds of a payment nullity shall be brought before the later of:
# (1)
Five years after the recordation of the tax sale certificate.
# (2)
If the person bringing the action was not duly notified at least sixty days before the end of that five-year period, then within sixty days after the date that the person was duly notified.
# C.
When a nullity is asserted as a reconventional demand in a quiet title action or as an intervention in a quiet title action or monition proceeding, the nullity shall be asserted within the time specified for a reconventional demand or intervention in the action or proceeding.
# D.
To the extent the interest of the person asserting a nullity has not been terminated, or if the property remains subject to the interest pursuant to this Chapter, including without limitation R.S. 47:2121(C)(2) or other applicable law, such fact shall be an absolute defense to the action of nullity.
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In this chapter (7 sections)
- 47:2286 · Actions to annul
- 47:2287 · Time in which to file an action for nullity; defenses
- 47:2288 · Acquisitive prescription
- 47:2289 · Effect of judgment
- 47:2290 · Suspensive conditions to effectiveness of judgment
- 47:2291 · Trial; judgment; costs; improvements
- 47:2292 · Fruits