Local Tax Collectors Must Conduct Annual Tax Sales!As the competition at annual Parish tax sales increases especially with a number of Parish Tax Collectors using an online platform for the sales, clients frequently ask me about investing in local tax sales. However, not all local tax collectors across the state have been conducting tax sales for unpaid local ad valorem taxes despite their constitutional and statutory obligation to conduct annual tax sales.
The Office of the Attorney General issued an Opinion dated January 8, 2016 to a municipality in Louisiana whose prior administration failed to conduct tax sales for many years. In the Opinion, the Attorney General's Office advised the Mayor of the municipality that annual tax sales of immovable property for non payment of ad valorem taxes owed to the city is mandatory under the Louisiana Revised Statute § 47:2154(A). No resolution or ordinance is necessary or required before adhering to this mandatory duty. In light of this Opinion, the tax collector of each municipality/town/village in the State of Louisiana will have to conduct annual tax sales of immovable property within its city/town/village limits for nonpayment of city/town/village taxes. The Opinion is a good development for tax sale investors. It provides Local Tax Collectors clear guidance as to the mandatory nature of tax sales and will increase the number of tax sales state-wide.
Regional Tax Sale and Quiet Title Litigation Practice Across LouisianaWesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. where he heads the 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 across Louisiana including without limitation in the following parishes: Orleans, East Baton Rouge, St. Tammany (including Covington, Mandeville and Slidell), Jefferson, Lafayette, Livingston, Plaquemines and Lafourche. 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, in settlement of tax sale litigation matters and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.
Numerous Tax Sale Transactions in Louisiana Including With Title InsuranceMr. Plaisance has extensive experience in representing tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales and adjudication sales. Mr. Plaisance has successfully litigated complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax sale deeds in Louisiana, Georgia, Indiana and Florida.
Mr. Plaisance is a resource for tax sale purchasers to buy or sell interest under tax sale certificates/deeds to other investors and has assisted his clients in the acquisition and/or sale of numerous tax sale deeds/certificates in Louisiana. Mr. Plaisance assists his clients in navigating the sale of immovable property with title insurance after confirmation of the tax sale certificates/deeds. Mr. Plaisance regularly handles succession administration matters for his clients, especially involving the sale of real estate.
Real Estate Litigation and GamingMr. Plaisance has also represented clients in a wide variety of business related disputes including real estate ownership/title litigation, co-ownership litigation, partition proceedings, purchase agreement and option litigation, contract and lease litigation, unfair competition and trade practices, summary proceedings commenced by rule for alleged nonpayment of taxes and other disputes, actions for a Writ of Mandamus and construction disputes. Mr. Plaisance also has extensive experience in gaming law representing clients in regulatory, permitting and licensing matters before and in consultation with the Louisiana Gaming Control Board, the Louisiana Attorney General’s Office, the Louisiana State Police and the Office of Charitable Gaming.
Additionally, Mr. Plaisance has also represented clients in business transactions including but not limited to preparation of operating agreements in connection with formation of companies and preparation of contracts such as agreements for the purchase and sale of assets, leases, joint venture agreements, device placement agreements, revenue sharing agreements, employment agreements and non-solicitation and non-competition agreements.
Mr. Plaisance graduated magna cum laude from Loyola University New Orleans College of Law where he was a member of the Loyola Law Review. In addition, Mr. Plaisance served as an extern for the Honorable Kurt D. Engelhardt in the United States District Court for the Eastern District of Louisiana. Prior to law school, Mr. Plaisance earned his Bachelor of Science degree in Biological Engineering from Louisiana State University, cum laude.
Breazeale, Sachse & Wilson, L.L.P. ("BSW") was founded in Baton Rouge in 1928. Today, BSW is a multi-disciplined law firm with approximately 70 attorneys serving the legal and business needs of people and companies throughout Louisiana. The firm has offices in Baton Rouge and New Orleans.