Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form

La. R.S. 47:2207

in effect

47:2207. Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form A.(1) Following the sale or donation of adjudicated property, at any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the acquiring person, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision authenticate the sale or donation. The political subdivision shall authenticate the sale or donation within ten days from the date of the request or as soon thereafter as practicable. (2) Immediately following the public sale of immovable property to enforce a tax lien held by a political subdivision and, if applicable, upon the satisfaction of any terms or conditions imposed by the ordinance authorizing the public sale, the political subdivision shall execute in favor of the winning bidder an act of sale. Except as otherwise provided in R.S. 47:2268(B), the sale shall operate to terminate all interests in the immovable property. (3) A transferee of immovable property in accordance with this Subpart shall be responsible for filing the act of sale or donation and payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law. B. An act of sale shall be sufficient for purposes of this Section if it is a writing in the following form: "NON-WARRANTY CASH SALE STATE OF LOUISIANA PARISH OF ___________________ BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared: [NAME OF POLITICAL SUBDIVISION], a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that: Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to: [NAME OF PURCHASER] a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property". This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller. [Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.] The ____________________ ad valorem taxes are to be paid by Purchaser. THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana. WITNESSES: SELLER: [NAME OF POLITICAL SUBDIVISION] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana. WITNESSES: PURCHASER: [[NAME OF PURCHASER] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ "C. An act of donation shall be sufficient for purposes of this Section if it is a writing in the following form: "NON-WARRANTY DONATION STATE OF LOUISIANA PARISH OF ___________________ BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared: [NAME OF POLITICAL SUBDIVISION], a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that: Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to: [NAME OF DONEE] a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property". This donation is accepted by Donee. Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance. Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution. The ______________________ ad valorem taxes are to be paid by Donee. THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana. WITNESSES: DONOR:_________________________ [NAME OF POLITICAL SUBDIVISION] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana. WITNESSES: DONEE:_____________________ [NAME OF DONEE] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________" D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section. E. A certified copy of the sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation as reflected in the information contained therein. NOTE: §2207 as amended and reenacted by §2 of Acts 2025, No. 411, eff. Jan. 1, 2026. §2207. Act of sale or donation; recordation; form A. At any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and (B), and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the transferee of the property, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision execute a sale or donation. The political subdivision shall execute the sale or donation within ten days from the date of the request or as soon thereafter as practicable. The transferee shall file the act of sale or donation for recordation in the conveyance records of the parish in which the property is located and shall be responsible for the payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law. B. The act of sale shall be sufficient if it is a writing in the following form: "NON-WARRANTY CASH SALE STATE OF LOUISIANA PARISH OF ___________________ BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared: [NAME OF POLITICAL SUBDIVISION], a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that: Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to: [NAME OF PURCHASER] a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property". This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller. [Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.] The ____________________ ad valorem taxes are to be paid by Purchaser. THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana. WITNESSES:SELLER: [NAME OF POLITICAL SUBDIVISION] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana. WITNESSES:PURCHASER: [[NAME OF PURCHASER] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ C. The act of donation shall be sufficient if it is a writing in the following form: "NON-WARRANTY DONATION STATE OF LOUISIANA PARISH OF ___________________ BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared: [NAME OF POLITICAL SUBDIVISION], a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that: Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to : [NAME OF DONEE] a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property". This donation is accepted by Donee. Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance. Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution. The ______________________ ad valorem taxes are to be paid by Donee. THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana. WITNESSES:DONOR:_________________________ [NAME OF POLITICAL SUBDIVISION] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________ THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana. WITNESSES:DONEE:_____________________ [NAME OF DONEE] ___________________________ Printed Name: ___________________________ Printed Name: Name: Title: ___________________________ NOTARY PUBLIC Printed Name: __________________ Notary/Bar Roll No.: ____________" D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section. E. A certified copy of the act of sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation. NOTE: §2207 as amended and reenacted by §1 of Acts 2025, No. 411, eff. Jan. 1, 2026. Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2 eff. Jan. 1, 2026.

Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=631582Fetched: 10/20/2026