NOTE: §2164 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2164. 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.

            Acts 2024, No. 774, §1, see Act.