La. R.S. 47:2164

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.