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UNDER WHAT AUTHORITY IS THE TAX SALE CONDUCTED?

Answer

Louisiana Revised Statute 47:2154: The tax collector shall seize, advertise, and sell tax sale title to the property or an undivided interest therein upon which delinquent taxes are due, on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible. The prices shall be the amount of statutory impositions due on the property, costs, and interest.
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