Louisiana § RS 52:52 - Notice and place of filing
Full text of Louisiana Louisiana Civil Code § RS 52:52 — Notice and place of filing, with citation guidance and answers to common questions.
§ RS 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.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 52:52
What does Louisiana Civil Code § RS 52:52 cover?
Section RS 52:52 ("Notice and place of filing") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 52:52?
A common citation format is "Louisiana Civil Code § RS 52:52" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 52:52 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.