8.3.4 Adjudicated Sales

If a third-party does not buy the property at the tax sale, it is adjudicated to the city or parish. In “adjudicated sales”, the property may be redeemed beyond the 3-year period until any of the following occurs:

• The later of 60 days or 6 months, as applicable, after the notice required by R.S. 47:2206 [notice of potential sale or donation] or the filing of the sale or donation transferring the property from the political division pursuant to R.S. 47:2201, et seq.
• The granting of the order of possession pursuant to R.S. 47:2232 [suit by political subdivision to obtain possession of adjudicated property].
• 60 days or 6 months as applicable after the notice required by R.S. 47:2236 [declaration of political subdivision by ordinance of its intent to acquire property].1

Some taxing authorities allow for redemption of an adjudication lien until the day the act transferring the property to a third party is filed. As a result, there may not be a real need to litigate a defense to an adjudicated lien as its redemption period extends well beyond the three years. A tax debtor’s best defense is to simply redeem the adjudicated tax sale.

• 1La. R.S. 47:2246(A).