Terms Used In Louisiana Revised Statutes 47:2238.4

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702
  • Tax sale: means the sale or adjudication of tax sale title to property pursuant to La. See Louisiana Revised Statutes 47:2122
  • Tax sale certificate: means the written notice evidencing a tax sale to be filed in accordance with La. See Louisiana Revised Statutes 47:2122

A.  After a lapse of ten days from the last date of publication of notice described in La. Rev. Stat. 47:2238.3 or from the arrival of the return of service card or from the return of the unopened certified letter, the tax collector for the city shall declare by affidavit that a certain particularly described property is no longer subject to redemption and that five years or more have lapsed since the filing of the tax sale certificate or the proces verbal in the conveyance records of the Ouachita Parish clerk of court.  A certified copy of the tax sale certificate or proces verbal shall be attached to the affidavit.

B.  The affidavit shall list the last known owners prior to the tax adjudication and any other interested parties.  The affidavit shall also state, when applicable, the following:

(1)  That notice of delinquency had been sent or published on a certain date.

(2)  That the tax collector provided notice to each person holding a properly recorded mortgage, when applicable.

(3)  That the advertisement for tax sale occurred on a certain date and was published in the official journal of the city of Monroe.

(4)  That the subject property was appraised, advertised, and offered for sale and failed to sell on a certain date.

(5)  That the subject property was appraised and advertised and offered for sale a second time on a certain date and failed to sell, when applicable.

(6)  That the tax sale certificate or proces verbal was recorded in the conveyance records of the clerk of court of Ouachita Parish on a certain date.

(7)  That a particularly named individual has applied to purchase said property and has deposited the requisite amount to cover the expenses of the sale, including advertising, taxes due, and other costs associated with the sale.

(8)  That notice was provided in accordance with La. Rev. Stat. 47:2238.3.

C.  A copy of the proof of publication and the return receipt or a copy of the unopened certified letter shall be submitted with the affidavit, when applicable.

Acts 2009, No. 146, §1, eff. June 25, 2009.

  Previous section
Next section  
 Subpart D Contents