Louisiana Revised Statutes & Codes

La. Rev. Stat. § 52:51 (2026)

Scope of Chapter

✓ current as of May 2026

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CHAPTER 2. UNIFORM FEDERAL LIEN REGISTRATION

§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.

Notes of Decisions

Cited in 3 cases, 1972–1979 · leading case: Gill Trailer & Equip. Rentals, Inc. v. S. D'Antoni, Inc., 267 So. 2d 242 (La. Ct. App. 1972).

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Gill Trailer & Equip. Rentals, Inc. v. S. D'Antoni, Inc., 267 So. 2d 242 (La. Ct. App. 1972). “R.S. 52:51, which is also pertinent, reads: “Notices of liens for taxes payable to the United States and certificates discharging such liens shall be filed for record in the office of the parish recorder of mortgages of the parish in this state within which the property subject…”

Jackson v. D'AUBIN, 316 So. 2d 478 (La. Ct. App. 1975). “, LSA-R.S. 52:51 et seq.; see also Gill Trailer & Equipment Rentals, Inc.”

Abbadie's IGA Supermarket, Inc. v. Barousse, 378 So. 2d 591 (La. Ct. App. 1979). “As an additional reason for our holding that federal tax liens are not chattel mortgages, we observe that Louisiana has adopted the Uniform Federal Tax Lien Registration Act (LSA-R.S. 52:51 et seq.) which requires that the Clerks of Court maintain a separate federal tax lien…”

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