---
urn: urn:us-la:rs:47:2246
citation: "R.S. 47:2246"
status: active
breadcrumb: "Title 47 › Subtitle III › Chapter 5 › Part V › Subpart B"
acts_citations:
  - { year: 2008, number: 819, section: 1, effective_date: 2009-01-01, role: enactment }
  - { year: 2010, number: 281, section: 1, effective_date: null, role: amendment }
  - { 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 }
---

# Right to sell a tax lien held by a political subdivision

On the terms and conditions established by the political subdivision, any person may purchase from a political subdivision a tax lien evidenced by a tax lien certificate issued in favor of and held by the political subdivision. A person who purchases a tax lien pursuant to this Section shall have the same rights as any other tax lien certificate holder pursuant to this Chapter.