What happens to properties that do not receive bids in a tax title sale auction?
If there are no bids, the tax collector shall bid in tax sale title to the property for the political subdivision. This event is called an adjudication to the political subdivision. Essentially, these properties are treated as if they were purchased by the political subdivision holding the sale for one hundred percent (100%) of the ownership interest in the property. A tax sale certificate is filed for the political subdivision to which the property is adjudicated. This form of tax sale certificate is codified at
La. R.S. 47: 2196 (A) .