Louisiana § 47:2164 Tax lien certificates assignable; recordation

Louisiana Statutes

§ 47:2164 — Tax lien certificates assignable; recordation

Louisiana § 47:2164

Title 47Revenue and Taxation

This text of Louisiana § 47:2164 (Tax lien certificates assignable; recordation) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:2164 (2026).

Text

§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.