Louisiana Mall Owner on the Hook for 28-Year-Overdue Taxes (1)

The current owner of a former Macy’s store is responsible for delinquent taxes on the property going back to 1992 under the law in place at the time, the Louisiana Supreme Court ruled Friday.

A state tax statute required Jefferson Parish to include all back taxes in the tax sale price, despite a three-year time-bar on conducting tax sales, Justice Cade R. Cole wrote for the 4-3 court.

The court acknowledged the potential unfairness of this scheme, noting that someone who inadvertently failed to pay their current taxes would be required to pay old taxes, too. The legislature has since ...