Louisiana § 47:2164 Tax lien certificates assignable; recordation

Louisiana Statutes

§ 47:2164 — Tax lien certificates assignable; recordation

Louisiana·Title 47 Revenue and Taxation

§2164. Tax lien certificates assignable; recordation
A tax lien may be assigned by the tax lien certificate holder to any person who is not
prohibited from acquiring the tax lien pursuant to R.S. 47:2162. The assignment of a tax
lien evidenced by a tax lien certificate issued in favor of a political subdivision for less than
the full amount of the delinquent obligation shall not be considered a donation of public
property. The assignment of a tax lien shall become effective against third persons upon
filing of the act of assignment in the mortgage records. Notice of assignment shall be given
to the tax collector.

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§2164. Tax lien certificates assignable; recordation
A tax lien may be assigned by the tax lien certificate holder to any person who is not
prohibited from acquiring the tax lien pursuant to R.S. 47:2162. The assignment of a tax
lien evidenced by a tax lien certificate issued in favor of a political subdivision for less than
the full amount of the delinquent obligation shall not be considered a donation of public
property. The assignment of a tax lien shall become effective against third persons upon
filing of the act of assignment in the mortgage records. Notice of assignment shall be given
to the tax collector.

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