{
  "urn": "urn:us-la:rs:47:2164",
  "title_number": "47",
  "section_number": "2164",
  "citation": "R.S. 47:2164",
  "heading": "Tax lien certificates assignable; recordation",
  "text": "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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "III",
      "name": "PROVISIONS RELATING TO AD VALOREM TAXES"
    },
    {
      "level": "chapter",
      "number": "5",
      "name": "PAYMENT AND COLLECTION PROCEDURE; PROPERTY TAX LIEN AUCTIONS; ADJUDICATED PROPERTY"
    },
    {
      "level": "part",
      "number": "III",
      "name": "TAX COLLECTION SALES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "IMMOVABLE PROPERTY"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 5 › Part III › Subpart B",
  "acts_citations": [
    {
      "act_year": 2024,
      "act_number": 774,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "enactment"
    },
    {
      "act_year": 2025,
      "act_number": 411,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=1388656",
  "website_law_id": 1388656,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:bf89ef8b84afe57792451f782762863a680376fe8abdef7f315685535ea26103",
  "schema_version": "1.0.0"
}