§ 72-18. Redemption of property prior to foreclosure of rights.

(a)

Should property sought to be sold or donated be entirely redeemed prior to expiration of the 60-day or six-month notice periods described by La. R.S. 47:2206, the administrator shall collect from the tax collector(s) the amounts expended by the administrator which are incorporated into the redemption price by La. R.S. 47:2244, including expenses incurred in the procedures mandated by La. R.S. 47:2203 and 2206. The administrator shall not be required to take any action to unwind the process of sale or donation; but the administrator shall accommodate reasonable requests by the owner(s) of the property to execute and authenticate such documents as the owner(s) may request in order to unwind the process of sale or donation.

(b)

In the event a redemption certificate is issued under La. R.S. 47:2245 despite failure to pay those expenses incorporated into the redemption price by La. R.S. 47:2244, the administrator shall inform the tax collector which issued the redemption certificate that it was issued in error. An erroneous redemption certificate shall not affect any rights acquired by acquiring persons. Unless and until the full redemption price is paid and the administrator's expended costs are reimbursed as provided by La. R.S. 47:2244, the administrator shall regard an erroneous redemption certificate as invalid and shall not accommodate requests by the tax debtor or owner(s) to facilitate unwinding of the sale or donation.

(c)

Notwithstanding the provisions of subsection 72-16(c), the administrator shall not authenticate an act of cash sale or of donation, as applicable, regardless of expiration of the notice periods specified at La. R.S. 47:2206, if the tax debtor, owner(s), or any other person demonstrates to the administrator that they have negotiated, and are current with, a payment plan with the applicable tax collector(s) which will result, within three years of the commencement of payments, in complete redemption of the property (including all taxes which will become due on the property during the term of the payment plan). Any person, including the tax collector(s) or an acquiring person, may at any time during that three-year period bring to the administrator's attention verified proof from the tax collector(s) that the payment plan has not been complied with, at which time this subsection 72-18(c) shall cease to be applicable and no further delay shall prevent the administrator's compliance with subsection 72-16(c). The provisions of this subsection 72-18(c) shall be operative only once with regard to any particular adjudicated property. The administrator shall have no affirmative duty to inquire into compliance with any payment plan negotiated between the tax collector(s) and any person.

(Ord. No. O-246-2015, § 4, 11-17-15)