{"data":{"id":"us-la/rs-47-2164","jurisdiction":"us-la","citation":"RS 47:2164","heading":"Tax lien certificates assignable; recordation","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=1388656","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:41Z","sha256":"0ffa45fab6603c2a7c8148b1b07c6e6a07934ffe969b0caef9b7ea177ab103f5","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2163","next":"us-la/rs-47-2171"},"notice":"GroundRules: Original legal text. Not legal advice."}