Opinion Number

Dear Senator Barham:

You have requested an opinion of the Attorney General seeking clarification as to who is the elected official within a parish that is responsible for notifying the owner of property that there will be a tax sale of the property, and, who is responsible for paying the cost of the tax sale if the tax sale is later declared null and void. Attached to your opinion request were several documents relating to the assessment and tax sale of certain immovable property located in Union Parish, including a notice of cancellation of tax sale that was conducted due to the failure to…