8.4.7 Effect of Judgment

A tax sale nullity judgment has no effect until the prevailing party has paid the nullity amount to the tax collector.1  The tax debtor has one year to deliver the nullity payment or else the nullity judgment will be dismissed with prejudice. This dismissal then allows the tax sale purchaser to quiet title without opposition.2

• 1La. R.S. 47:2290.
• 2La. R.S. 47:2291 cmt e. (“Subsection C requires payment of the costs within one year of the issuance of the final judgment declaring the tax sale a nullity and setting the costs. This period is suspended while an appeal is pending. Payment of costs must be made within this time period, or else the judgment can be vacated and the case dismissed with prejudice.”).