Prescription of assessments as judgments
La. R.S. 47:337.68
in effect47:337.68. Prescription of assessments as judgments
Any tax, penalty, interest, or other charges duly assessed under this Chapter, 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.
Acts 2003, No. 73, §1, eff. July 1, 2003.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=208644Fetched: 10/20/2026