---
urn: urn:us-la:rs:47:2164
citation: "R.S. 47:2164"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 5 › Part III › Subpart B"
acts_citations:
  - { year: 2024, number: 774, section: 1, effective_date: 2026-01-01, role: enactment }
  - { year: 2025, number: 411, section: 1, effective_date: 2026-01-01, role: amendment }
---

# Tax lien certificates assignable; recordation

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.