Upon receipt of the price for the assignment of a tax lien certificate and the satisfaction of any terms or conditions required in the ordinance authorizing the assignment, the political subdivision shall authenticate the assignment of the tax lien certificate and file the assignment of the tax lien certificate with the recorder of mortgages of the parish in which the property is located.
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..