What types of tax sales are conducted in Louisiana?

Real estate property tax sales are generally classified in the United States as either "tax lien" sales or "tax deed" sales. Tax lien sales do not confer ownership of the property for which the lien is purchased and are generally subject to a right of redemption; tax deed sales confer immediate full ownership of the property purchased at auction and generally are not subject to a right of redemption. Louisiana law authorizes two different tax sale auctions: tax title sales and adjudicated property auctions. Tax title sales in Louisiana do not fit either of the above general categories, exhibiting certain qualities of both. A tax title sale confers on the tax sale purchaser, or on the political subdivision to which the tax sale property is adjudicated, only tax sale title. This is not the same as purchasing a lien, nor is it the same as acquiring full ownership of property in the manner typical of tax deed sales. Tax title sales are subject to a right of redemption; if the tax sale property is not redeemed within the redemptive period, then at the termination of the redemptive period, the tax sale title transfers to its holder ownership of the tax sale property, free of ownership and other interests, claims or encumbrances held by all duly notified persons. Adjudicated property auctions more closely fit the category of tax deed sales. In the case of properties that fail to receive any bids at a tax title sale, tax title to the property is adjudicated to the political subdivision holding the sale. Subsequently, the political subdivision may thereafter sell adjudicated property. Adjudicated properties offered at public auction in Louisiana were adjudicated to the political subdivision conducting the sale more than three years prior to the auction, precluding any right of redemption that may exist for the property owner. In sum, the winning bidder in an adjudicated property auction acquires full ownership in the property purchased. In contrast to tax title sales, adjudicated property auctions follow a "bid-up" format under which property is sold to the highest bidder beginning from a minimum bid price.