Usufruct
R.S. 47:2164

Tax lien certificates assignable; recordation ACTIVE

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.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 2024, No. 774, §1, eff. Jan. 1, 2026
  • amendment Acts 2025, No. 411, §1, eff. Jan. 1, 2026

Section navigation

Cite R.S. 47:2164

Bluebook
La. Rev. Stat. Ann. § 47:2164 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2164
BibTeX
@misc{larevstat-47-2164,
  title        = {La. Rev. Stat. Ann. § 47:2164},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2164},
  note         = {Snapshot 2026-05-22}
}