Legislative changes active August 1, 2012

November 6, 2012

Effective August 1, 2012 Louisiana Revised Statute 47:2153(C)(1) respective to the taxing authority: In the absence of actual notice of the sale to a tax sale party, including a transferee, or the demonstration of a reasonable effort to provide notice, where the name and address of the tax sale party were reasonably ascertainable or where […]

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The short end of the stick.

September 4, 2012

A tax buyer has more rights under the new law than he under the prior law. Prior to 2009, a tax buyer got the short end of the stick when a tax sale was annulled. He would be stuck with abstract fees, court costs, attorney’s fees and, many times, he wouldn’t even get his taxes […]

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Adjudication: a term of art in the tax sale field.

August 20, 2012

Often times the word adjudication is used interchangeably with respect to property sold for unpaid taxes. Although occasionally the term adjudication applies to the sale of property for taxes generally, usually it applies to the situation where the taxing authority acquires property.  The taxing authority acquires property when, at the tax sale auction, no one […]

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Louisiana – A Banana Republic?

August 13, 2012

Famously, in 1985 a state legislator proclaimed that Louisiana was a banana republic. With ongoing questions about tax sale titles we may become a third world country like the Philippines or Algeria where “untitled” property is not unusual.   If you’ve seen the Algeria episode of HGTV, you may have marveled at property marketed in the […]

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New Trends in Tax Sales

August 7, 2012

The current new “big thing” is the on-line tax sale auction. Its great for Sheriffs/tax collectors since it affords the widest possible participation to those who have computer and internet access.  The online also avoids the ordeal of a long physical bidding process, permitting the tax collectors employees to continue with their normal duties while […]

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July 31, 2012

NOTICE: This answer to “What is a Tax Sale” is an oversimplification of the process that actually takes place in a tax sale and the effect on ownership of property after it is sold. The explanation is general in nature and is not intended to be interpreted or construed in any manner to be a legal […]

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Tax Sales Not for Faint of Heart

July 27, 2012

Tax buyers are sometimes (if not often) met with criticism. Although purchased at a public auction conducted by the sheriff under the authority of the constitution and Louisiana law, others disparage it as piracy. Recently, a bank filed a motion arguing that a default judgment was rendered in a manner offensive to traditional notions of justice […]

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Louisiana Supreme Court to real estate closing and title industry: Drop dead.

July 10, 2012

The La Supreme Court invalidated thousands of real estate titles in the State of Louisiana in its recently decided Smitko decision.  Although the issue before the court was a rather narrow procedural question, it used a sweeping concept of “absolute nullity” to base its opinion.  Essentially, the Court held that without prior notice of a […]

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What to do if you are sued with a tax sale suit (consult an attorney of course!).

July 9, 2012

Today I’m going to flip the coin and discuss a little bit about the tax sale debtor. Essentially, what to do if you get served with a lawsuit to confirm tax title. If it has reached a point where you have been sued you are now in danger of losing your house. Absolutely consult an […]

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More on possession.

June 19, 2012

Keeping in line with the topic of possession of real property from the previous post, this is an examination of a procedure that supplements that same principle. As I’ve mentioned before, possession and ownership are two different things. The reason that possession is superior to ownership is because it aids in achieving the public policy […]

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