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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:22 Special classes of taxpayers
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§22. Special classes of taxpayers The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Sub…
La. Rev. Stat. § 47:220 Treatment of certain liabilities
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§220. Treatment of certain liabilities A. Increase in partner's liabilities. Any increase in a partner's share of the liabilities of a partnership, or any increase in a partner's individual liabilities by reason of the assumption by such partner of partnership liabilities, shall …
La. Rev. Stat. § 47:220.1 Manner of electing optional adjustment to basis of partnership property
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§220.1. Manner of electing optional adjustment to basis of partnership property If a partnership files an election, in accordance with regulations prescribed by the collector, the basis of partnership property shall be adjusted, in the case of a distribution of property, in the m…
La. Rev. Stat. § 47:220.2 Rules for allocation of basis
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§220.2. Rules for allocation of basis A. General rule. Any increase or decrease in the adjusted basis of partnership property under R.S. 47:215 B (relating to the optional adjustment to the basis of undistributed partnership property) or R.S. 47:219 B (relating to the optional ad…
La. Rev. Stat. § 47:220.3 Terms defined
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§220.3. Terms defined A. Partnership. For purposes of this Chapter, the term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, and which is…
La. Rev. Stat. § 47:2201 Ordinance; sale or donation of adjudicated property; sale of tax lien held by a
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§2201. Ordinance; sale or donation of adjudicated property; sale of tax lien held by a political subdivision; issuance of a tax lien certificate for adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision A. A political subdivision m…
La. Rev. Stat. § 47:2202 Minimum bid prices; sale of adjudicated property; sale of tax lien held by the
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§2202. Minimum bid prices; sale of adjudicated property; sale of tax lien held by the political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision A.(1) The governing authority of each political subdivision may elect to sell adjudicated …
La. Rev. Stat. § 47:2203 Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a
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§2203. Pre-bidding procedures; sale of adjudicated property; sale of tax lien held by a political subdivision; sale of immovable property to enforce a tax lien held by a political subdivision A. Initiation by political subdivisions. (1) A political subdivision may provide by ordi…
La. Rev. Stat. § 47:2204 Additional terms of ordinance
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§2204. Additional terms of ordinance The ordinance allowing for the public sale of adjudicated property, sale of immovable property to enforce a tax lien certificate held by a political subdivision, or assignment of a tax lien certificate issued to a political subdivision may pro…
La. Rev. Stat. § 47:2205 Donations of adjudicated property
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§2205. Donations of adjudicated property The governing body of a political subdivision may by ordinance allow the donation of any identified adjudicated property to any person to the extent allowed by the Constitution of Louisiana. The donated property may be used only for purpos…
La. Rev. Stat. § 47:2206 Notice; sale or donation of adjudicated property; public sale of property to enforce
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§2206. Notice; sale or donation of adjudicated property; public sale of property to enforce a tax lien held by a political subdivision A. Following a sale or donation of adjudicated property pursuant to this Subpart, either the political subdivision or the acquiring person shall …
La. Rev. Stat. § 47:2207 RS 47:2207
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§2207 as amended and reenacted by §1 of Acts 2025, No. 411, eff. Jan. 1, 2026. §2207. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form A.(1) Following the sale or donation of adjudicat…
La. Rev. Stat. § 47:2207.1 Sale of tax lien; recordation
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§2207.1. Sale of tax lien; recordation Upon receipt of the price for the sale of a tax lien and the satisfaction of any terms or conditions required in the ordinance authorizing the sale, the political subdivision shall execute the sale of the tax lien and file the act of sale of…
La. Rev. Stat. § 47:2208 Sale or donation of adjudicated property; sale of immovable property to enforce a
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§2208. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; affidavit A. Contemporaneously with or subsequent to the filing of the act of sale or donation of adjudicated property or the sale of immovable prope…
La. Rev. Stat. § 47:2209 Sale or donation to tax sale party or tax lien auction party
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§2209. Sale or donation to tax sale party or tax lien auction party Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be treated as a redemption or as a…
La. Rev. Stat. § 47:221 Tax on life insurance companies
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§221. Tax on life insurance companies A. Definition. When used in this Chapter, the term "Life Insurance Company" means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insuran…
La. Rev. Stat. § 47:2210 Liability of owner of adjudicated property
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§2210. Liability of owner of adjudicated property While property remains adjudicated property, the current owner remains liable as owner of the property under applicable law. The political subdivision is not liable solely as owner of the property. Acts 2008, No. 819, §1, eff. Jan…
La. Rev. Stat. § 47:2211 Disposition of proceeds
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§2211. Disposition of proceeds The proceeds of a sale pursuant to this Subpart in excess of the statutory impositions, other governmental liens, costs of the sale, and other costs incurred by the political subdivision in holding and maintaining the property shall be held by the p…
La. Rev. Stat. § 47:2212 Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish
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§2212. Sale of adjudicated property; Calcasieu Parish; notice to political subdivisions created by the parish Notwithstanding any other provision of law to the contrary, the governing authority of the parish of Calcasieu is authorized to sell adjudicated property as provided in t…
La. Rev. Stat. § 47:222 Gross income of life insurance companies
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§222. Gross income of life insurance companies In the case of a life insurance company, the term "gross income" means the gross amount of income received during the taxable year from interest, dividends, and rents. The term "reserve funds required by law" includes, in the case of…
La. Rev. Stat. § 47:223 Net income of life insurance companies
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§223. Net income of life insurance companies A. Deductions allowed. In the case of a life insurance company, the term "net income" means the gross income less: (1) The amount of interest received during the taxable year upon the obligations of a state, territory, or any political…
La. Rev. Stat. § 47:2231 Suit to obtain possession of property adjudicated to political subdivision
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§2231. Suit to obtain possession of property adjudicated to political subdivision After the tax sale certificate for adjudicated property is filed with the recorder of conveyances, the political subdivision may institute a suit in the district court of the parish in which the pro…
La. Rev. Stat. § 47:2231.1 Prohibition of certain actions; exceptions
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§2231.1. Prohibition of certain actions; exceptions A. A tax debtor who is the owner of and who is residing in the tax sale property adjudicated to a political subdivision shall not be subject to any eviction proceeding or to a suit to obtain possession pursuant to R.S. 47:2231 d…
La. Rev. Stat. § 47:2232 Order of seizure and possession
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§2232. Order of seizure and possession Upon the presentation of a certified copy of the tax sale certificate, after ten days' notice to the owner and proper hearing, the judge shall grant an order of possession commanding the sheriff to place the political subdivision in actual p…
La. Rev. Stat. § 47:2233 Leasing adjudicated property; use of income to pay taxes or assessments
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§2233. Leasing adjudicated property; use of income to pay taxes or assessments The political subdivision, through its tax collector, upon taking or being placed in possession by judgment of court may, without the necessity of public letting, lease the adjudicated property on comm…
La. Rev. Stat. § 47:2234 Redemption of property; payment of assessments
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§2234. Redemption of property; payment of assessments Whenever any property has been adjudicated to a political subdivision for the full amount of the past and future installments of paving or other local improvement assessments, the owner of the property may be permitted, upon w…
La. Rev. Stat. § 47:2235 Authority of the political subdivision to establish servitudes over adjudicated property; procedure
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§2235. Authority of the political subdivision to establish servitudes over adjudicated property; procedure A. The political subdivision may maintain apparent servitudes over adjudicated property and may, after the redemptive period, declare the existence of any public servitude a…
La. Rev. Stat. § 47:2236 Claim of ownership of adjudicated property by political subdivision
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§2236. Claim of ownership of adjudicated property by political subdivision A. Whenever property or tax sale title to property is adjudicated to a political subdivision, the political subdivision may declare, by ordinance duly enacted, that the political subdivision intends to acq…
La. Rev. Stat. § 47:2237 Sale or donation of adjudicated property; authority
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§2237. Sale or donation of adjudicated property; authority A political subdivision may sell adjudicated property acquired in accordance with R.S. 47:2236 as provided by law. It may donate the property acquired in accordance with R.S. 47:2236 to the extent allowed by the constitut…
La. Rev. Stat. § 47:2238.1 City of Monroe
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§2238.1. City of Monroe The provisions of this Subpart shall apply to any tax adjudication of residential or commercial property within the city limits of Monroe. Acts 2009, No. 146, §1, eff. June 25, 2009.
La. Rev. Stat. § 47:2238.2 Procedure for sales initiated by individuals
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§2238.2. Procedure for sales initiated by individuals A. Whenever any person or public or private entity desires to purchase any unredeemed property adjudicated to the city for unpaid taxes due, charges pursuant to R.S. 33:1236 or paving and other local improvement assessments fo…
La. Rev. Stat. § 47:2238.3 Notice requirement
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§2238.3. Notice requirement A. Upon deposit made to purchase unredeemed property, the tax collector shall immediately notify the tax debtor, by registered or certified mail, postage prepaid, addressed to the tax debtor at his last known address. Other interested parties shall be …
La. Rev. Stat. § 47:2238.4 Order of seizure and possession
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§2238.4. Order of seizure and possession A. After a lapse of ten days from the last date of publication of notice described in R.S. 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 shal…
La. Rev. Stat. § 47:2238.5 Sale of property adjudicated to municipality; order of possession
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§2238.5. Sale of property adjudicated to municipality; order of possession Upon the presentation of the affidavit, the attached certified copy of the tax sale certificate or the proces verbal, the proof of publication to any judge of competent jurisdiction (such jurisdiction to b…
La. Rev. Stat. § 47:2238.6 Placing purchaser in possession of property
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§2238.6. Placing purchaser in possession of property A. The granting of the ex parte order pursuant to R.S. 47:2238.5 shall authorize the city to perfect a sale to the named purchaser and shall grant possession and transfer title to the purchaser thereby vesting an absolute and p…
La. Rev. Stat. § 47:2238.7 Failure to purchase
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§2238.7. Failure to purchase If after the notice of intent to take actual corporeal possession of property and to transfer ownership has been published in the official journal of the city of Monroe, but before the signing of the ex parte order of possession and transfer of owners…
La. Rev. Stat. § 47:2238.8 Donation of adjudicated property
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§2238.8. Donation of adjudicated property The provisions of this Subpart shall apply to the unredeemed property adjudicated to the city of Monroe for five years or more that is subject to donation to a nonprofit organization, which is recognized by the Internal Revenue Service as…
La. Rev. Stat. § 47:2238.9 Additional powers relating to adjudicated property
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§2238.9. Additional powers relating to adjudicated property In addition to the authority granted to and procedures set forth for the city of Monroe by this Subpart, the city may exercise any authority granted by this Chapter using the procedures set forth in this Subpart or in th…
La. Rev. Stat. § 47:224 Insurance companies other than life or mutual
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§224. Insurance companies other than life or mutual A. Computation of tax. The tax on insurance companies other than life or mutual, shall be computed upon the net income from sources within the State of Louisiana. B. Definition of income, etc. In the case of an insurance company…
La. Rev. Stat. § 47:2241 Redemptive period preemptive
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§2241. Redemptive period preemptive All redemptive periods provided in the Constitution of Louisiana shall be peremptive. Acts 2008, No. 819, §1, eff. Jan. 1, 2008; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:2241.1 Redemptions of tax sales held prior to January 1, 2026
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§2241.1. Redemptions of tax sales held prior to January 1, 2026 A. Redemptions for tax sales shall be made in accordance with the law in effect on December 31, 2025. B.(1) For properties adjudicated to the state for tax years 1880 through 1973, redemptions shall be made through t…
La. Rev. Stat. § 47:2242 Person entitled to extinguish
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§2242. Person entitled to extinguish 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 s…
La. Rev. Stat. § 47:2243 Termination payments
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§2243. Termination payments A.(1) Except as otherwise provided in Subsection C of this Section, a tax lien shall be extinguished by payment of the termination price to the tax collector of the appropriate political subdivision. (2) Upon receipt of the termination price, the tax c…
La. Rev. Stat. § 47:2244 Additional payments to political subdivision
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§2244. Additional payments to political subdivision The termination payment shall include the actual costs incurred by the political subdivision for preparation of the tax lien certificate, provision of the notice of the auction, provision of any post-auction notice, and recordin…
La. Rev. Stat. § 47:2245 Termination certificate
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§2245. Termination certificate Upon payment of all amounts due to extinguish a tax lien pursuant to R.S. 47:2243 and 2244, the tax collector shall issue a termination certificate in the name of the tax debtor and file the termination certificate in the appropriate mortgage record…
La. Rev. Stat. § 47:2246 Right to sell a tax lien held by a political subdivision
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§2246. Right to sell a tax lien held by a political subdivision On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political s…
La. Rev. Stat. § 47:2247 Extinguishment of tax lien held by political subdivisions
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§2247. Extinguishment of tax lien held by political subdivisions The person extinguishing a tax lien held by a political subdivision or redeeming property adjudicated to a political subdivision shall pay the termination price or redemption price, as applicable, together with the …
La. Rev. Stat. § 47:225 Computation of gross income
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§225. Computation of gross income The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.
La. Rev. Stat. § 47:226 Mutual insurance companies other than life
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§226. Mutual insurance companies other than life A. Basis of tax. Mutual insurance companies, other than life insurance companies, shall be taxable in the same manner as other corporations, except as hereinafter provided in this Section. B. Gross income. Mutual marine insurance c…
La. Rev. Stat. § 47:2266.1 Procedure to recognize amounts due under tax lien certificate
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§2266.1. Procedure to recognize amounts due under tax lien certificate A.(1) Upon the expiration of the later of three years from recordation of the tax lien certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after providing the notices requi…
