LOTTINGER, Judge.
The issue raised by this appeal is whether the exemption from seizure and sale found in La.R.S. 20:1C(4), excepting "taxes and assessments," refers only to ad valorem or property taxes assessed against the homestead itself, or includes all taxes or assessments owed by the property owner to the Department of Employment Security and Department of Revenue and Taxation.
This appeal arises from a sheriff's sale of the residence of Lender...
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