La. Stat. tit. 47 § 2164

Current with changes from the 2024 Legislative Session

Section 47:2164 - [See Note] Tax lien certificates assignable; recordation

A tax lien certificate may be assigned by the tax lien certificate holder to any person not prohibited from purchasing the delinquent obligation by R.S. 47:2162. The assignment of a certificate issued to a political subdivision for less than the full amount of the delinquent obligation shall not be considered a donation of public property. Each assignment of a tax lien certificate shall be filed with the recorder of mortgages and notice delivered to the tax collector.

La. R.S. § 47:2164

Added by Acts 2024, No. 774,s. 1, eff. if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..