LA SB191

Allows political subdivisions to convert adjudicated property tax sale titles to tax lien certificates issued in favor of the subdivision, with the adjudication period counting toward the three-year requirement for tax lien certificates

Permits immediate tax lien enforcement if the ordinance is adopted more than three years after the adjudication was recorded, once the tax lien certificate is filed and other requirements are satisfied

Requires property transferees to file the act of sale or donation for recordation in parish conveyance records and pay all filing fees, with political subdivisions only warranting against eviction from their own prior sales

Modifies timing for certificate holders to initiate court proceedings to recognize delinquent tax obligations: the later of three years from recordation of the tax lien or tax sale certificate, or six months after compliance with notice requirements

Repeals conflicting provisions from Act No. 411 of 2025 and directs the Louisiana State Law Institute to print only the controlling version of R.S. 47:2207