{
  "urn": "urn:us-la:rs:47:2163",
  "title_number": "47",
  "section_number": "2163",
  "citation": "R.S. 47:2163",
  "heading": "Purchase by co-owners",
  "text": "An owner or co-owner may pay the statutory impositions plus interest and costs due at any time prior to commencement of the tax lien auction of the tax lien encumbering property. The purchase of a tax lien by an owner or other person holding an interest in the property, other than a tax lien certificate holder, shall be deemed a payment to the tax collector of the delinquent obligation. A tax lien certificate issued in the name of the owner or a person holding an interest in the property, other than a tax lien certificate holder, shall not constitute a lien and privilege on the property.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "III",
      "name": "PROVISIONS RELATING TO AD VALOREM TAXES"
    },
    {
      "level": "chapter",
      "number": "5",
      "name": "PAYMENT AND COLLECTION PROCEDURE; PROPERTY TAX LIEN AUCTIONS; ADJUDICATED PROPERTY"
    },
    {
      "level": "part",
      "number": "III",
      "name": "TAX COLLECTION SALES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "IMMOVABLE PROPERTY"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 5 › Part III › Subpart B",
  "acts_citations": [
    {
      "act_year": 2008,
      "act_number": 819,
      "section": 1,
      "effective_date": "2009-01-01",
      "effective_date_raw": "Jan. 1, 2009",
      "role": "enactment"
    },
    {
      "act_year": 2024,
      "act_number": 774,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    },
    {
      "act_year": 2025,
      "act_number": 411,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=631565",
  "website_law_id": 631565,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:b054bd6df66f1ae5b75a891ee31aad4ed06c144fa17a68180e79752777b84bc2",
  "schema_version": "1.0.0"
}