La. R.S. 47:2164 — 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.