Answer

The sale of adjudicated immovable property by the Parish is governed by specific statutes R.S. 47:2151, et seq. These statutes outline the procedures for transfer of the property, assessment, notice of tax sale and post-sale notice among many other things. A judicial sale is required (R.S. 47:2154). The Parish should follow the procedures outlined in these statutes and document each step of the process when selling adjudicated property. See also, AG Op. No. 01-0172, but note, the statutes referred to in that opinion were repealed and replaced in 2008 with R.S. 47:2151, et seq Louisiana Legislative Auditor website: 05/02/2025 12:08:48 AM