Louisiana Revised Statutes Tit. 38, § 1676. Tax sale properties; confirmation of title

A. Where drainage districts organized under Article 15 of the constitution of 1921, and R.S. 38:1601 through 38:1675, have acquired property located in said districts at tax sales made by the sheriffs and ex-officio tax collectors of the parishes wherein such sales were made, and the three year period in which the property may be redeemed shall have expired, that all right, title, and interest in and to said property be and the same is hereby ratified and confirmed unto said districts, and the said districts shall have the right to sell at public or private sale, said lands in whole or in such parts as may be deemed proper and advisable by said districts, and under such terms and conditions as may be deemed advisable by said districts.

B. Where judgments have been obtained against any such districts by the holders of outstanding bonds for the amount of any outstanding bonded indebtedness and pursuant to such judgments execution has been levied against said districts, and the properties of the district have been purchased at execution sale, including properties acquired at tax sales, and the three year redemption period has expired, any such sales, and the titles thereby acquired are hereby fully ratified and confirmed so as to invest in any such purchaser full and unencumbered fee title.