---
urn: urn:us-la:rs:47:1581
citation: "R.S. 47:1581"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 18 › Part III"
acts_citations:
---

# Prescription of assessments as judgments

Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.