Louisiana Supreme Court holds that pre-tax sale notice (under pre-2026 law) is not needed for a valid tax sale

The Louisiana Supreme Court confirmed that lack of pre-sale notice of a tax sale does not render a tax sale absolutely null.  Effectively, the Court held that the statutorily mandated post-sale notice affords the tax sale party all of the constitutional protections required since there exists a redemption period to “undo” the tax sale.  Interestingly, the Court dodged questions about whether the Louisiana Constitution was in conflict with legislation that declared pre-sale notice unnecessary, finding the question “not properly before the Court” due to the applicant’s failure to correctly assert that claim.  This leaves room for that argument to be made in the future by any tax sale parties who believe their lack of pre-sale notice is a basis to annul a tax sale.  Of course, the changes to the law that eliminate tax sales – effective in 2026 – may cause this decision to be the last word relative to the pre-sale notice debate in Louisiana.