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La. R.S. 47:2133

Prior payment of statutory impositions

Acts 2008, No. 819, §1, eff

If, prior to the institution of an action by a tax lien certificate holder pursuant to R.S. 47:2266.1, the tax collector determines that the statutory impositions on a certain property subject to a tax lien certificate were paid prior to the tax lien auction or that the tax lien auction was conducted in violation of a stay under federal bankruptcy law, the tax collector shall cancel the affected tax lien certificate and shall reimburse the tax lien certificate holder the bid price. The tax collector shall apply the reimbursement pro rata against future disbursements to the tax recipients. The tax collector shall record the cancellation with the recorder of mortgages in the parish in which the property is located.

Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.