Louisiana surplus funds recovery

For tax liens auctioned under the system effective January 1, 2026, La. R.S. 47:2267(B) governs a later judicial enforcement sale, paying certificate holders, recorded lienholders and then owners. The § 47:2154 tax-lien auction itself sells a lien, not immediate property equity.

For tax liens auctioned under the system effective January 1, 2026, La. R.S. 47:2267(B) governs a later judicial enforcement sale, paying certificate holders, recorded lienholders and then owners. The § 47:2154 tax-lien auction itself sells a lien, not immediate property equity. Undeliverable judicial-sale surplus enters the court registry and, if unclaimed within one year, becomes subject to unclaimed-property law under § 47:2267(B)(3).

Undeliverable judicial-sale surplus enters the court registry and, if unclaimed within one year, becomes subject to unclaimed-property law under § 47:2267(B)(3). This is a transfer rule, not extinguishment of ownership or the tax-lien redemption period; older tax-sale titles may follow different law.

La. Code Civ. Proc. art. 2373 governs judicial-sale proceeds, including executory-process mortgage sales, paying costs, the seizing creditor and inferior interests before residue goes to the debtor. Articles 2631 et seq. govern executory process generally.

La. Code Civ. Proc. art. 2373 governs judicial-sale proceeds, including executory-process mortgage sales, paying costs, the seizing creditor and inferior interests before residue goes to the debtor. Articles 2631 et seq. govern executory process generally. Article 2373 sets no fixed debtor surplus deadline; request the sheriff's accounting and payment promptly.

Article 2373 sets no fixed debtor surplus deadline; request the sheriff's accounting and payment promptly. Louisiana generally has no statutory post-sale redemption for an ordinary mortgage executory-process sale, a separate property question.

La. R.S. 9:151 et seq. govern unclaimed property, with State Treasurer claims under § 9:167. Section 9:167 sets no fixed initial owner-claim cutoff.

La. R.S. 9:151 et seq. govern unclaimed property, with State Treasurer claims under § 9:167. Section 9:167 sets no fixed initial owner-claim cutoff. The administrator must allow or deny a claim within 90 days.

The administrator must allow or deny a claim within 90 days. A denied claimant may refile or proceed under § 9:168.

This is a transfer rule, not extinguishment of ownership or the tax-lien redemption period; older tax-sale titles may follow different law. Louisiana generally has no statutory post-sale redemption for an ordinary mortgage executory-process sale, a separate property question. A denied claimant may refile or proceed under § 9:168.