Opinion Number

Dear Mr. Kent:

You have asked for an opinion from this office concerning the validity of a prior tax adjudication of immovable property for the non-payment of 1986 taxes.

Briefly, certain immovable property was adjudicated: to the State on June 17, 1987 for the non-payment of 1986 taxes. The tax debtor received notice of delinquency and pending tax sale as required by L.R.S. 47:2180 but there is some question as to whether the mortgagee, a local bank that had gone into receivership, ever received notice either from the tax collector or the tax debtor.

Moreover, we are certain that the…