Pamplemoussier, L.L.C. v. Poche

hThe majority relies on the tax deed being prima facie evidence of the validity of the tax adjudication proceedings. The burden is placed upon the Poches’ to prove the irregularity of the tax adjudication proceedings. The Poches’ do not challenge any action prior to the tax sale nor do they challenge the tax sale itself. The Poches’ argue Pamplemoussier violated R.S. 47:2183(C)1 and therefore the tax sale should be nullified. The alleged irregularity is the failure of the purchaser to comply with R.S.'47:2183(0). The Poches’ successfully plead in their amended answer that the tax sale should…