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.
La. R.S. 47:2242
Person entitled to extinguish
Acts 2008, No. 819, §1, eff
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.