§2164. 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.
Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.