RS 47:2141: Time period in which to conduct sales of movable property for the collection of delinquent taxes

Once three years have passed from December thirty-first of the year in which statutory impositions are due, no sale of movable property for the collection of delinquent taxes shall be conducted with regard to statutory impositions, provided that the time period shall be suspended by the pendency of any suit which prevents the collection of the statutory impositions, and the time of the suspension shall be excluded from the computation of the three years.