Terms Used In Louisiana Revised Statutes 47:2158.1

• Acquiring person: means either of the following:

  (a)  A person acquiring tax sale title to a tax sale property. See Louisiana Revised Statutes 47:2122

• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Owner: means a person who holds an ownership interest that has not been terminated pursuant to Louisiana Revised Statutes 47:2122
• 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
• Redemptive period: means the period in which a person may redeem property as provided in thethe Louisiana Constitution. See Louisiana Revised Statutes 47:2122
• Tax debtor: means , as of the date of determination, the person listed on the tax roll in accordance with Louisiana Revised Statutes 47:2122
• Tax sale: means the sale or adjudication of tax sale title to property pursuant to Louisiana Revised Statutes 47:2122
• Tax sale property: means property for which tax sale title is sold pursuant to Louisiana Revised Statutes 47:2122
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.