La. Stat. tit. 47 § 2155 : REVISED STATUTES — REVENUE AND TAXATION — PROVISIONS RELATING TO AD VALOREM TAXES — PAYMENT AND COLLECTION PROCEDURE; TAX SALES; ADJUDICATED PROPERTY — TAX SALES AND REDEMPTIONS — IMMOVABLE PROPERTY — Tax sale certificate

A. The tax collector shall authenticate and file in accordance with law, in person or by deputy, in the political subdivision's name, a tax sale certificate to purchasers of any property to which tax sale title was sold for taxes, in which he shall relate in substance a brief history of the proceedings had, shall describe the property, state the amount of the taxes, interest, penalties, and costs and the bid made for the property, and the payment made to him in cash, cashier's check, certified check, money order, credit card, or wire transfer, or other payment method, shall sell tax sale title, and shall conclude the sale with the statement that the property shall be redeemable at any time during the applicable redemptive period beginning on the day when the tax sale certificate is filed with the recorder of conveyances in the parish in which the property is located. The tax sale certificate shall contain the full name and address of the tax sale purchaser. The tax sale certificate shall be sufficient if it is in the following form:

B. A certified copy of the tax sale certificate is prima facie evidence of the regularity of all matters regarding the tax sale and the validity of the tax sale.
C. The tax sale certificate contemplated by this Section is a tax deed for purposes of Article VII, Section 25 of the Louisiana Constitution.

La. R.S. § 47:2155

Acts 2008, No. 819, §1, eff. 1/1/2009; Acts 2009, No. 507, §1.
SECTIONS