§ 35-96. Tax obligation to constitute a lien, privilege and mortgage.

Except as is specifically provided in the laws regulating building and loan associations, any tax, penalty, interest or attorney fee due under the provisions of this article, shall operate as a lien, privilege and mortgage on all of the property of the tax debtor, both movable and immovable, which said lien, privilege and mortgage shall be enforceable in any court of competent jurisdiction in an action at law, or may be enforced as otherwise provided by this article. The sheriff and ex officio tax collector may cause notice of such lien, privilege and mortgage to be recorded at any time after the tax becomes due, whether assessed or not, and regardless of whether or not then payable, in the mortgage records of any parish wherein the collector has reason to believe the tax debtor owns property. The lien, privilege and mortgage created by this article shall affect third parties only from the date of recordation and shall take their respective ranks by virtue of recordation.

(Code 1961, § 16-78)