Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (RE NO IMPACT See Note)

Senate Bill 191 amends Louisiana's ad valorem tax statutes governing the assessment, payment, and allocation of taxes, specifically modifying the procedures for converting adjudicated property to tax lien certificates and establishing the enforcement mechanisms for those certificates. The bill amends R.S. 47:2201(B), 2207(A) and (E), and 2266.1(A)(1) to clarify that tax lien certificates are issued in favor of political subdivisions and to streamline the process for enforcing tax liens. The most significant change permits political subdivisions to commence enforcement of tax liens immediately upon recordation of the tax lien certificate if an ordinance is adopted more than three years after the recordation of the adjudication with the parish recorder of conveyances, eliminating the requirement to comply with post-tax lien notice procedures in that circumstance. The bill also repeals the version of R.S. 47:2207 enacted by Section 2 of Act 411 of the 2025 Regular Session, establishing that the version amended by Section 1 of Act 411 shall control.

Political subdivisions holding adjudicated property are directly affected by these changes, as the modifications clarify their authority to convert title to tax lien certificates and accelerate the timeline for enforcement actions when ordinances are adopted after the three-year mark from initial adjudication recordation. Transferees of adjudicated property, who were previously called acquiring persons, now have standardized procedures requiring them to request execution of the act of sale or donation and thereafter file it for recordation in parish conveyance records while bearing responsibility for all filing fees. Certificate holders seeking judicial recognition of delinquent obligations now have a clearer timeline under which to institute ordinary proceedings, with the requirement to wait until the later of three years from the applicable recordation date or six months from compliance with notice requirements. Property owners shown in conveyance records may be named as defendants in recognition proceedings initiated by certificate holders.

These amendments operate within Louisiana's broader statutory framework governing tax sales, liens, and the adjudication of property for nonpayment of taxes found in Title 47 of the Louisiana Revised Statutes. The changes interact with existing provisions including R.S. 47:2156 regarding notice requirements and R.S. 47:2268(B) concerning the termination of interests in immuvable property through tax sales. By clarifying the issuance and enforcement mechanisms for tax lien certificates, the bill addresses an apparent conflict between Act 411 of the 2025 Regular Session and prior law, ensuring uniform application of the statutory provisions governing tax lien enforcement while maintaining the constitutional structure of Louisiana's property tax system.