RS 47:2209: Sale or donation to tax sale party or tax lien auction party

Notwithstanding any provision of law to the contrary, when a tax sale party or tax lien auction party acquires an interest by sale or donation pursuant to this Subpart, it shall be treated as a redemption or as an extinguishment of the tax lien, and the tax sale party or tax lien auction party shall be required to pay all taxes and costs in accordance with all laws applicable to redemptions or terminations. If the property is redeemed or the tax lien is extinguished pursuant to this Section, all mortgages, liens, privileges, and other encumbrances affecting the property prior to the sale shall remain in full force and effect with the same validity and priority as if the sale had not occurred.