---
urn: urn:us-la:rs:47:2151
citation: "R.S. 47:2151"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 5 › Part III › Subpart B"
acts_citations:
  - { year: 2008, number: 819, section: 1, effective_date: 2009-01-01, role: enactment }
  - { year: 2024, number: 774, section: 1, effective_date: 2026-01-01, role: amendment }
  - { year: 2025, number: 411, section: 1, effective_date: 2026-01-01, role: amendment }
---

# Transfer after tax roll delivered

A sale, pledge, mortgage, lien, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the statutory impositions assessed on the property or any tax lien that remains outstanding on the property.