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Prescription of assessments as judgments

La. R.S. 47:1581
in effect
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47:1581. Prescription of assessments as judgments Any tax, penalty, interest, or other charges duly assessed under this Sub-title, being the equivalent of a judgment, shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the State of Louisiana in accordance with the Constitution and laws of this state; and the recordation of such assessment shall have the same effect as the recordation of a judgment.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101285Fetched: 10/20/2026

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La. R.S. 47:1581 — Prescription of assessments as judgments | Louisiana Revised Statutes, Codes and Constitution (through the 2025 First Extraordinary Session) | Corpus