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United States

La. Laws div. RS, tit. 52
in effect

La. R.S. 52:1 Consent of state to acquisition; state rights unaffected; taxation

52:1. Consent of state to acquisition; state rights unaffected; taxation A. The United States, in accordance with the seventeenth clause, eighth section of the first article of the Constitution of the United States, 1 may acquire and occupy any land in Louisiana required for the purposes of the federal government. The United States shall have exclusive jurisdiction over the property during the time that the United States is the owner or lessee of the property. B. The property shall be exempt from all taxation, assessment, or charge levied under authority of the state. Nothing herein shall be construed or held to affect the rights of Louisiana or other local authority to exercise any rights which they may have, including the right to levy and collect taxes upon the severance of natural resources, or other rights, property, or assets of any lessee of the United States. C. The state may serve all civil and criminal process issuing under authority of Louisiana on the property acquired by the United States. Amended by Acts 1982, No. 510, §1. 1 U.S.C.A. Const. Art. 1, §8, cl. 17.

La. R.S. 52:2 Donations to United States for certain purposes; officers making donations

52:2. Donations to United States for certain purposes; officers making donations The state or any state agency or subdivision may donate or convey to the United States any lands, movable or immovable property, rights of way, or servitudes which they may own or acquire, for use by the United States in connection with: (1) The improvement and maintenance of the navigation of natural waterways; (2) The construction, improvement, and maintenance of artificial navigable waterways, river and harbor works; (3) Flood control works; (4) Airports, flying fields, landing fields, parks, forest preserves, canals, irrigation districts, hospitals, agricultural experiment and research stations, military posts and for any military purposes. In the case of property owned by Louisiana or any state board, commission, department or agency, the transfer or conveyance shall be performed jointly by the governor and the register of the state land office, with the consent and approval of the lieutenant governor or the attorney general. The commission council or other governing body of a municipality shall transfer or convey property owned by a municipality. In the case of a parish, the parish governing authority shall transfer or convey the property, and in the case of any other subdivision of the state the governing body shall transfer the property. Amended by Acts 1968, No. 433, §1.

La. R.S. 52:3 Retrocession of jurisdiction over certain federally owned lands

52:3. Retrocession of jurisdiction over certain federally owned lands The governor is authorized, whenever he deems it desirable and in the public interest, to accept on behalf of the state of Louisiana the retrocession of jurisdiction over lands owned by the United States of America where such retrocession has been offered by the appropriate federal authorities who shall set forth the lands affected. Added by Acts 1975, No. 567, §1.

La. R.S. 52:4 Jurisdiction over lands under the administration of the National Parks Service

52:4. Jurisdiction over lands under the administration of the National Parks Service A. The governor, upon application made to him on behalf of the United States, is authorized to enter into a written agreement to cede concurrent jurisdiction to the United States over lands under the administration of the National Parks Service over which the United States now has proprietorial jurisdiction. B. The governor, upon application made to him on behalf of the United States, is authorized to enter into a written agreement to accept concurrent jurisdiction from the United States over lands under the administration of the National Parks Service over which the United States now has exclusive jurisdiction. Added by Acts 1981, No. 413, §1.

La. R.S. 52:5 Jurisdiction over lands under the administration of the United States Department of Justice

52:5. Jurisdiction over lands under the administration of the United States Department of Justice The governor, upon application made to him on behalf of the United States, is authorized to enter into a written agreement to cede concurrent jurisdiction to the United States over lands, waters, and improvements presently or hereafter acquired, leased, occupied, or controlled by or for the United States for use by the Department of Justice or any of its component agencies or bureaus for the operation of correctional facilities. Acts 2001, No. 159, §1; Acts 2003, No. 974, §1; Acts 2004, No. 180, §1, eff. June 10, 2004.

La. R.S. 52:6 Jurisdiction over lands under the administration of the United States Department of Defense

52:6. Jurisdiction over lands under the administration of the United States Department of Defense A. The legislature declares that the purpose of this Section is to ensure that law enforcement services are available on United States military installation property located in this state especially for the enforcement of state fish and game laws and any applicable regulations and juvenile matters including but not limited to delinquency, children in need of care, families in need of services, and any other matters affecting the safety and welfare of juveniles within the state. The legislature further finds, determines, and declares that this Section is necessary for the immediate preservation of the public peace, health, or safety or for appropriations for the support and maintenance of the departments of the state and state institutions. B.(1) The state of Louisiana hereby accepts the relinquishment of exclusive jurisdiction from the United States pursuant to this Section. The state of Louisiana shall have concurrent jurisdiction with the United States over the United States military installation property indicated pursuant to this Section for as long as the United States controls the property. (2) The concurrent jurisdiction over the United States military installation property pursuant to this Section is effective upon the governor's written acceptance of a request pursuant to R.S. 52:3 filed by the principal officer, or an authorized representative of the United States who has supervision or control over the property pursuant to 10 U.S.C. 2683, of the property where concurrent jurisdiction is sought, relinquishing exclusive jurisdiction and retaining concurrent jurisdiction over the property. (3) The governor shall not accept a request filed pursuant to this Section unless the request contains all of the following requirements: (a) States the name, position, and legal authority of the person requesting the cession. (b) Unambiguously states the matter for which concurrent jurisdiction is requested. (c) Describes by metes and bounds the United States military installation property subject to the concurrent jurisdiction request. (d) Indicates whether the request includes future contiguous expansions of land acquired for military purposes. (4) If the governor accepts a request pursuant to this Section, the governor's written acceptance shall state the elements of the request that are accepted. (5) If the governor accepts a request pursuant to this Section, the governor shall submit the following documents to the appropriate recording offices in the state for indexing and submit copies of all of the following documents to the person who requested concurrent jurisdiction: (a) The United States' request for concurrent jurisdiction. (b) The governor's written acceptance of concurrent jurisdiction. (c) A description by metes and bounds of the United States military installation property subject to the concurrent jurisdiction. C. Upon request by the United States through an authorized representative, the governor may execute appropriate documents to accomplish the cession granted by this Section. D. The state shall not incur or assume any liability as a result of accepting concurrent jurisdiction pursuant to this Section. E. Upon the establishment of the concurrent jurisdiction pursuant to this Section, a state agency, local government, or district may, at the sole discretion of the state agency, local government, or district, enter into a reciprocal agreement with a United States agency to designate duties related to the concurrent jurisdiction between the parties. Nothing in this Section shall be construed to create any affirmative obligation on the part of a state agency, local government, or district or to require a state agency, local government, or district to enter into any reciprocal agreement related to the investigation or prosecution of any case, incident, or allegation. Acts 2024, No. 125, §1.

La. R.S. 52:51 Scope of Chapter

52:51. Scope of Chapter This Chapter applies only to federal tax liens and to other notices of federal liens which under any act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. Acts 1987, No. 348, §1; Acts 1987, No. 459, §1.

La. R.S. 52:52 Notice and place of filing

52:52. Notice and place of filing A. Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this Chapter. B. Notices of federal liens upon immovable property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the parish recorder of mortgages of the parish in which the immovable property subject to the liens is situated. C.(1) Notices of federal liens upon any corporeal or incorporeal movable property, including titled motor vehicles subject to R.S. 32:701 et seq., not held as inventory for sale or lease, and vessels subject to R.S. 34:852.1 et seq., not held as inventory for sale or lease, for obligations payable to the United States and certificates and notices affecting the liens shall be filed only with the clerk of court of any parish or in the case of Orleans Parish, with the recorder of mortgages thereof (the "filing officer"), for inclusion in the master index of information maintained by the secretary of state. (2) The document entitled "Notice of Federal Tax Lien Under Internal Revenue Laws" utilized nationwide by the Internal Revenue Service shall be accepted by all filing officers. Nonstandard form penalties shall not be applicable to such filings presented by the Internal Revenue Service pursuant to this Chapter. Acts 1987, No. 348, §1; Acts 1987, No. 459, §1; Acts 1990, No. 1079, §6, eff. Sept. 1, 1990; Acts 1991, No. 377, §7, eff. Jan. 1, 1992; Acts 2008, No. 183, §1.

La. R.S. 52:53 Execution of notices and certificates

52:53. Execution of notices and certificates Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgment is necessary. Acts 1987, No. 348, §1; Acts 1987, No. 459, §1.

La. R.S. 52:54 Duties of filing officer

52:54. Duties of filing officer A. If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in Subsection B of this Section is presented to the filing officer, he shall cause the notice to be marked, indexed, and recorded in an alphabetical federal lien index showing the name and address of the person named in the notice, the date and time of receipt, the title and address of the official or entity certifying the lien, and the total amount appearing on the notice of lien. He shall file and keep all original notices so filed in numerical order in a file or files and designated federal lien notices. B. If a certificate of release, nonattachment, discharge, or subordination of any lien is presented to the filing officer for filing, he shall enter the same with date of filing in the federal lien index, on the line where notice of the lien so affected is entered, and permanently attach the original certificate of release, nonattachment, discharge, or subordination to the original notice of lien. C. Upon request of any person, the filing officer shall issue his certificate showing whether there is on file, on the date and hour stated therein, any notice of lien or certificate or notice affecting any lien filed under this Chapter, naming a particular person and, if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. Upon request, the filing officer shall furnish a copy of any notice of federal lien, or notice or certificate affecting a federal lien. Acts 1987, No. 348, §1; Acts 1987, No. 459, §1.

La. R.S. 52:55 Construction of Chapter

52:55. Construction of Chapter This Chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this Chapter among states enacting it. Acts 1987, No. 348, §1; Acts 1987, No. 459, §1.

La. R.S. 52:56 Short title

52:56. Short title This Chapter may be cited as the "Uniform Federal Lien Registration Act". Acts 1987, No. 348, §1; Acts 1987, No. 459, §1.

La. R.S. 52:57 Repealed by Acts 1987, No. 348, §2 and Acts 1987, No. 459, §2.

Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/Legis/Laws_Toc.aspx?folder=75&level=ParentFetched: 10/20/2026

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