---
urn: urn:us-la:rs:47:2160
citation: "R.S. 47:2160"
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 }
---

# Tax lien certificate; effect on other statutory impositions

The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on the property that were not included in the auction price.