Louisiana Revised Statute 47:2182 requires that Parish & Municipal Tax Collectors seize and offer for sale, properties upon which delinquent taxes are due. This means that the Sheriff, as Tax Collector, must conduct a “sale” of delinquent tax properties. These properties are offered at the amount of taxes due with incurred costs (certified mailings, advertisements, recording fees, etc.) Purchase of these properties at a tax sale does not immediately convey title to the properties purchased.