The Louisiana First Circuit recently issued an opinion strengthening the rights of tax sale purchasers. In Laiche, we represented tax sale purchaser Libertas Tax Fund LLC in an action to confirm tax sale title and ownership of a certain immovable property within the jurisdiction of the First Circuit. Libertas Tax Fund I, LLC v. Laiche, 2021-0330 (La. App. 1 Cir. 12/22/21), 340 So. 3d 236, 245, writ denied, 2022-00160 (La. 4/12/22), 336 So. 3d 82. In the litigation against a local practicing attorney and his siblings, we recognized that the filed defense was deficient and sought to conclude the case on procedural grounds alone on a matter of first impression. The Laiche Court held that the answer filed by the defendants is “insufficient to constitute an action for redemption nullity.” Id. Further, the Court rejected Defendants attempt to supplement and amend their answer noting that “any nullity action had prescribed and any potential nullity had been cured” due to our actions and stated:
Aside from their argument alleging improper notice of the tax delinquency, which was not properly raised below, the Laiches have failed to set forth any evidence in opposition to Libertas's motion for summary judgment to establish a material issue of fact remains as to any purported irregularity in the sale. Thus, the Laiches failed to rebut the presumptive validity of the tax sale. Accordingly, we find no error in the trial court's determination that Libertas was entitled to summary judgment confirming full title and ownership of the property as a matter of law.
Id. at 246. The Louisiana First Circuit has been favorable to tax sale purchasers in matters such as Laiche and other decisions of the Court and remains a favorable venue to invest and seek ownership in Baton Rouge and surrounding areas.
Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.
Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.
