Opinion Number

Dear Mr. Stephens:

Your request for an Attorney General opinion was forwarded to me for research and reply. In your letter you describe a situation where a person owns and lives on property worth $100,000, thereby qualifying for the homestead exemption. The property owner fails to pay his taxes and his property is either sold at a tax sale or adjudicated to the parish. Your questions under this scenario are as follows: (1) What does a purchaser actually get when he purchases the property at a tax sale; and (2) Does the tax debtor lose his homestead exemption when his property is either sold at…