RS 47:2151.1 - Time period in which to conduct an immovable property tax lien auction Once three years, after December thirty-first of the year in which statutory impositions are due, have passed, no tax lien auction shall be conducted with regard to statutory impositions, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the statutory impositions, and the time of the suspension shall be excluded from the computation of the three years. The sale of a tax lien auction certificate issued in the name of the political subdivision shall not be considered a tax lien auction. Acts 2024, No. 774, §1, see Act.
Louisiana Legal Code