Opinion Number

Dear Mr. McCrory:

Reference is made to your recent inquiry regarding municipal tax sales. Your correspondence presented numerous issues, all of which are addressed herein, though not in the order presented.

Is the Parish tax roll impacted when a property owner has paid his parish taxes but a municipal tax sale has taken place? Does the Parish assessor adjust the parish tax rolls to reflect the municipal sale by listing the name of the purchaser on the parish rolls or will the municipal and parish tax rolls reflect different owners?

According to R.S. 47:2193:

"From the date of recording a tax sale…