# La. Rev. Stat. § 41:1328: Tax title by prescription

> Louisiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S1328

## Section

- **Citation:** La. Rev. Stat. § 41:1328
- **Heading:** Tax title by prescription
- **Jurisdiction:** Louisiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** LA Code / Code revised-statutes / Title 41 / Section 1328

## Text

A. Any person holding, or claiming immovable property under a deed made by a sheriff, or a tax collector, or other state or parish officer, which has been on record for more than ten years, and is, or purports to be, founded on a forfeiture for taxes theretofore had or made, or conveys or purports to convey an interest or title in such property acquired or pretended to have been acquired by the state, under a tax forfeiture, whether any such forfeiture actually took place or not, shall after the expiration of three years from July 7, 1904 be held and deemed to be the absolute owner of the property described in such deed, provided, they or their authors shall have paid, or do pay all taxes assessed against said property for such period of thirteen years. No court in this state shall thereafter entertain any suit to cancel or in any wise affect the title of any person or corporation claiming by, through or under such deed.

B. The provisions of Subsection A of this Section shall not apply whenever the original owner of the property was, on July 7, 1904, in the actual physical adverse possession of the property, nor, when such original owner has paid the taxes assessed against such property for any one year within ten years prior to July 7, 1904, or, within three years thereafter, has instituted a proceeding to cancel such tax deed or forfeiture as a cloud upon his title.

## Nearby sections

- [La. Rev. Stat. § 41:1 Functions relative to state lands](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S1.md)
- [La. Rev. Stat. § 41:2 Accounts and lists to be kept by the commissioner](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S2.md)
- [La. Rev. Stat. § 41:3 Proceeds of sale of warrants or public land](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S3.md)
- [La. Rev. Stat. § 41:4 Description of land or warrants in receipt](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S4.md)
- [La. Rev. Stat. § 41:5 Receipt to purchaser](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S5.md)
- [La. Rev. Stat. § 41:6 Issuance of patents](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S6.md)
- [La. Rev. Stat. § 41:7 Annual list of lands entered or sold to be sent to parish assessors](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S7.md)
- [La. Rev. Stat. § 41:8 Fees of the commissioner](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S8.md)
- [La. Rev. Stat. § 41:9 Disposition of fees collected](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S9.md)
- [La. Rev. Stat. § 41:10 Right of appeal from decisions of the commissioner](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S10.md)
- [La. Rev. Stat. § 41:11 Transcript or copy of proceedings](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S11.md)
- [La. Rev. Stat. § 41:12 Filing of final judgment](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S12.md)
- [La. Rev. Stat. § 41:13 Listing of lands owned, leased, or rented by state or instrumentalities of state; subsequent acquisitions or alienations](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S13.md)
- [La. Rev. Stat. § 41:14 Conveyances of waterbottoms, ownership](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T41_S1328. Check the current official text before relying on it. Not legal advice.