{
  "urn": "urn:us-la:rs:13:5906",
  "title_number": "13",
  "section_number": "5906",
  "citation": "R.S. 13:5906",
  "heading": "Louisiana Tax Commission; enforcement of rollback of ad valorem taxes; submission of resolutions by assessors of taxing authority",
  "text": "The Louisiana Tax Commission shall have the authority to and responsibility for enforcing the mandatory adjustment of millages by each taxing authority as provided under the provisions of R.S. 13:5905. Each parish tax assessor shall submit a copy of the resolution of each taxing authority levying taxes hereunder for approval by the Louisiana Tax Commission no later than the first day of August in 1977.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "13",
      "name": "COURTS AND JUDICIAL PROCEDURE"
    },
    {
      "level": "chapter",
      "number": "38",
      "name": "LAW ENFORCEMENT DISTRICTS"
    }
  ],
  "breadcrumb": "Title 13 › Chapter 38",
  "acts_citations": [
    {
      "act_year": 1977,
      "act_number": 605,
      "section": 1,
      "effective_date": "1977-07-19",
      "effective_date_raw": "July 19, 1977",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1977, No. 605, §1, eff. July 19, 1977; Redesignated from R.S. 33:9005.1 pursuant to Acts 2011, No. 248, §3.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=763557",
  "website_law_id": 763557,
  "scrape_timestamp": "2026-05-22T21:51:28Z",
  "source_html_hash": "sha256:c6d8357746e1837fb19d6b5cab35dbf8253256972f5d5696014b2df9623800ea",
  "schema_version": "1.0.0"
}