LA SB238

Delinquent ad valorem taxes for which tax sale title was not sold prior to January 1, 2026, must be collected using the current tax lien auction and certificate procedures under R.S. 47:2154

Tax notices issued before January 1, 2026, in compliance with the law in effect at that time are deemed sufficient, provided all collection steps after December 31, 2025, follow current law

Tax sale purchasers (and their successors or assigns) from sales held before January 1, 2026, remain subject to the notice and enforcement procedures that were in effect at the time of their purchase

Enacts R.S. 47:2121 to establish transitional rules bridging prior tax sale procedures with the current statutory framework

Effective upon the governor's signature or upon expiration of the time for gubernatorial action