Amendment vs bill House Committee Amendment, #4011, W&M, Draft vs Enrolled

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Regular Session ENROLLED SENATE BILL NO.
HCASB191 4883 4011 HOUSE COMMITTEE AMENDMENTS Regular Session Amendments proposed by House Committee on Ways and Means to Reengrossed Senate Bill No.
191 BY SENATOR MILLER AN ACT To amend and reenact R.S.
191 by Senator Miller AMENDMENT NO.
47:2153(C)(1)(a), 2201(B), 2207(A) and (E), and 2266.1(A)(1) and to repeal R.S.
1 Onpage1, line2, after"reenact"and before"2207(A)"delete"R.S.
47:2207 as amended and reenacted by Section 2 of Act No.
47:2201(B),"andinsert "R.S.
411 of the 2025 Regular Session of the Legislature of Louisiana, relative to the assessment, payment, and allocation of ad valorem taxes;
47:2153(C)(1)(a), 2201(B)," AMENDMENT NO.
to provide for advertisements for tax lien auctions;
2 Onpage1,line5,after"taxes;"andbefore"toprovide"insert"toprovideforadvertisements for tax lien auctions;" AMENDMENT NO.
to provide for ordinances related to the sale or donation of adjudicated propertyand the adjudication period thereof;
3 On page 1, line 11, after "Section 1." and before "2207(A)" delete "R.S.
to provide for the act of sale or donation of adjudicated property;
47:2201(B)," and insert "R.S.
to provide for the procedure to recognize amounts due under a tax lien certificate;
47:2153(C)(1)(a), 2201(B)," AMENDMENT NO.
to provide for an effective date;
4 On page 1, between lines 12 and 13, insert the following:
and to provide for related matters.
"§2153.
Be it enacted by the Legislature of Louisiana:
Section 1.
R.S.
47:2153(C)(1)(a), 2201(B), 2207(A) and (E), and 2266.1(A)(1) are hereby amended and reenacted to read as follows:
§2153.
tax lien auction * * * C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last of the written notices are sent, or as soon thereafter as practicable, the tax collectorshall proceedtopublishanoticeofthedelinquencyandtoadvertisefor auction the consolidated delinquent tax list underoneformtwotimeswithin thirty days in the official journal of the political subdivision.
tax lien auction * * * C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last of the written notices are sent, or as soon thereafter as practicable, the tax collectorshallproceedtopublishanoticeofthedelinquencyandtoadvertisefor auction the consolidateddelinquenttax list underoneform two times within thirty days in the official journal of the political subdivision.
on __________, the __________ day of Page 1 of 5 Coding:
on __________, the __________ day of __________, ____, and continuing on each succeeding legal day, until the auction is completed, the tax lien.
Words which are struck through are deletions from existing law;
I will issue in favor of the winning bidder and record in the mortgage recordsa tax lien certificate to all immovable propertyon which taxes are now due to ___________________________, to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____, together with interest thereon from January1, ____,ata rate not to exceedone percent(1%) per month on a noncompounding basis until paid and all costs.
words in boldface type and underscored are additions.
The names of the delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable property assessed to each for which a tax lien certificate will be issued are as follows:
SB NO.
(Insert names of delinquent tax debtors in alphabetical order, the amount of statutory impositions due, including any due for prior years on each specific piece of property, and the description of each specific piece of immovable property for which a tax lien certificate will be issued.) Page 1 of 2 CODING:
191 ENROLLED __________, ____, and continuing on each succeeding legal day, until the auction is completed, the tax lien.
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
I will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate to all immovable propertyon which taxes are now due to ___________________________, to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____, together with interest thereon from January1, ____, at a rate not to exceedonepercent(1%)per month on a noncompounding basis until paid and all costs.
HCASB191 4883 4011 At the auction, Iwill sell the tax lien to the winning bidder.
The names of the delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable propertyassessed to each for which a tax lien certificate will be issued are as follows:
(Insert names of delinquent tax debtors in alphabetical order, the amount of statutory impositions due, including any due for prior years on each specific piece of property, and the description of each specific piece of immovable property for which a tax lien certificate will be issued.) At the auction, Iwill sell the tax lien to the winning bidder.
Atanytime priorto theinstitution ofanactiontoenforcethetax lien,thetax lien may be extinguished bypaying the price paid at auction together with interest attherateestablishedatthetaxlienauctionwhichshallnotexceedonepercent(1%) per month on a noncompounding basis computed on the amount paid at auction by thetax liencertificatepurchaseruntilterminated,apenaltyattherateoffivepercent (5%), and costs reimbursable pursuant to R.S.
Atanytime priorto theinstitution ofanactiontoenforcethetax lien,thetax lien maybe extinguished by paying the price paid at auction together with interest attherateestablishedatthetaxlienauctionwhichshallnotexceedonepercent(1%) per month on a noncompounding basis computed on the amount paid at auction by thetaxliencertificatepurchaseruntil terminated,apenaltyattherateoffivepercent (5%), and costs reimbursable pursuant to R.S.
The termination payment shall also include the amount of any subsequent parish and municipal statutory impositions paid by the tax lien certificate holder, together with the applicable five percent (5%) penalty and any applicable interest computed on the statutory impositions at a rate of one percent (1%) per month on a noncompounding basis." * * * §2201.
The termination payment shall also include the amount of any subsequent parish and municipal statutory impositions paid by the tax lien certificate holder, together with the applicable five percent (5%) penalty and any applicable interest computed on the statutory impositions at a rate of one percent (1%) per month on a noncompoundingbasis." * * *" Page 2 of 2 CODING:
Ordinance;
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
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 Page 2 of 5 Coding:
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SB NO.
191 ENROLLED lien held by a political subdivision * * * B.
A political subdivision mayadopt ordinanceswhich convert tax sale title to adjudicated property held by the political subdivision to a tax lien certificate issued to in favor of the political subdivision.
The political subdivision shall file a tax lien certificate with the recorder of mortgages for the parish in which the property is located.
For purposes of Subsection C of this Section and R.S.
47:2266.1(A), adjudicated property may be converted to a tax lien certificate property, and the period of adjudication may be included in the three-year period required for the tax lien certificate.
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If the conversion occurs ordinance is adopted more than three years after three years from the recordation of the adjudication with the recorder of conveyances of the parish in which the propertyis located, the propertymaybe sold after compliance with the post-tax lien notice requirements in R.S.
47:2156 enforcement of the tax lien may commence immediately after recordationofthetaxliencertificateandsatisfactionofanyotherrequirements imposed by the provisions of this Subpart and the ordinance.
* * * §2207.
Sale Act of sale or donation;
of adjudicated property;
sale of immovable property to enforce a tax lien held by a political subdivision;
authentication recordation;
form A.(1)Followingthesaleordonationofadjudicatedproperty,atanytimeafter the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S.
47:2206(A) and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the acquiring person transferee of the property, or his successors and assigns, maysend to the political subdivisionawrittennoticerequestingthatthepoliticalsubdivisionauthenticatethe execute an act of sale or donation.
The political subdivision shall authenticate execute the act of sale or donation within ten days from the date of the request or as soon thereafter as practicable.
(2) Immediatelyfollowing the public sale of immovable propertyto enforce Page 3 of 5 Coding:
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SB NO.
191 ENROLLED a tax lien held by a political subdivision and, if applicable, upon the satisfaction of any terms or conditions imposed by the ordinance authorizing the public sale, the political subdivision shall execute in favor of the winning bidder an act of sale.
Except as otherwiseprovidedin R.S.
47:2268(B),thesale shall operateto terminate all interests in the immovable property.
(3)AtransfereeofimmovablepropertyinaccordancewiththisSubpartshall be responsible for filing file the act of sale or donation and for recordation in the conveyance records of the parish in which the property is located and shall be responsible for the payment of all filing fees.
The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision.
Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchaseprice,includingwithoutlimitationthewarrantyagainstredhibitorydefects orvicesandthewarrantythatthethingsold is reasonablyfit for itsordinarypurpose or the transferee's intended or particular purpose.
These waivers or exclusions of warrantiesshallbeself-operativeregardlessofwhetherthewaiversorexclusionsare contained in the act of sale or donation, and regardless of whether theyareclearand unambiguous, and regardless of whether they are brought to the attention of the transferee.
This provision supersedes the requirements of anyother law.
* * * E.
A certified copy of the act of sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation as reflected in the information contained therein.
* * * §2266.1.
Procedure to recognize amounts due under tax lien certificate A.(1)Upon theexpirationof thelaterofeithertheexpiration of threeyears from recordation of the tax lien certificate, or the tax sale certificate if R.S.
47:2201(B)isapplicable,ortheexpirationofsixmonthsafterprovidingthenotices required by from compliance with the notice requirements of R.S.
47:2156, a certificate holder may, by verified petition, institute in a court of competent Page 4 of 5 Coding:
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SB NO.
191 ENROLLED jurisdiction,asdeterminedbythevalueoftheimmovablepropertydescribedandnot bythevalueofthedelinquentobligation,anordinaryproceedingseekingrecognition of the delinquent obligation and the lien and privilege evidenced by the tax lien certificate.Thepetition shallnameasadefendanteachownerofthepropertyshown in the conveyance records.
* * * Section 2.
R.S.
47:2207 as amended and reenacted by Section 2 of Act No.
411 of the 2025 Regular Session of the Legislature of Louisiana is hereby repealed.
Section3.Duringthe2025RegularSessionoftheLegislatureofLouisiana,Sections 1 and 2 of Act No.
411 amended and reenacted R.S.
47:2207.
It is the intent of the Legislature that R.S.
47:2207 as amended and reenacted bySection 1 of Act No.
411 shall control.
The Louisiana State Law Institute is herebydirected to print the provisions of R.S.
47:2207 as they appear in Section 1 of Act No.
411 as amended by this Act and no longer print those provisions as they appear in Section 2 of Act No.
411.
Section 4.
The provisions of R.S.
47:2153 as amended bySection 1 of this Act shall apply to tax lien auctions occurring on or after January 1, 2027.
Section 5.
This Act shall become effective upon signature bythe governor or, if not signedbythegovernor,uponexpirationofthetimeforbillstobecomelawwithoutsignature by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana.
If vetoed bythe governorand subsequentlyapprovedbythe legislature, this Act shall become effective on the dayfollowing such approval.
PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED:
Page 5 of 5 Coding:
Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.