Escrow & Title

In Louisiana, a 'tax sale' occurs when:

AA property is sold by the owner to pay off tax debt voluntarily
BThe government sells a property (or tax certificate) at auction because the owner failed to pay property taxes for a specified period✓ Correct
CThe IRS seizes and sells a property for income tax debt
DA tax credit is sold to a developer

Explanation

In Louisiana, when property taxes are delinquent, the parish sheriff may sell the property (or a tax certificate) at a tax sale — a public auction to collect the unpaid taxes. The property owner has a right of redemption after the tax sale.

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