Opinion Number

Dear Mr. LeBlanc:

You have requested an opinion of the Attorney General on several issues relating to the sale of immovable property for nonpayment of ad valorem taxes. The issues presented in your letter were modified pursuant to our telephone conversation on Monday August 7, 2000. You first ask whether taxes and/or tax liens can prescribe.

With regard to tax privileges and mortgages, we direct your attention to R.S. 47:2111 which provides, in pertinent part, the following:

§ 2111. Tax privileges and mortgages, prescription;cancellation

All tax privileges and tax mortgages granted by law to…