Opinion Number

Dear Mr. Langlinais:

You have requested an opinion of the Attorney General on two questions regarding the procedures to be followed for the assessment of property subsequent to municipal and parish tax sales. On Tuesday, September 1, 1998, I received your supplemental request letter containing an additional question for our disposition. Your queries can be summarized as follows:

1. Property was adjudicated to the City of Kaplan (City) on January 12, 1998, for the nonpayment of 1996 municipal taxes. The same property was subsequently sold to individual A on April 27, 1998 for nonpayment of 1997…