{
  "urn": "urn:us-la:rs:16:61",
  "title_number": "16",
  "section_number": "61",
  "citation": "R.S. 16:61",
  "heading": "Power to tax",
  "text": "The districts herein created and the subdistricts which may be created shall have the power to tax but only as provided by this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "16",
      "name": "DISTRICT ATTORNEYS"
    },
    {
      "level": "chapter",
      "number": "1-B",
      "name": "JUDICIAL ENFORCEMENT DISTRICTS"
    }
  ],
  "breadcrumb": "Title 16 › Chapter 1-B",
  "acts_citations": [
    {
      "act_year": 1988,
      "act_number": 688,
      "section": 1,
      "effective_date": "1988-07-15",
      "effective_date_raw": "July 15, 1988",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1988, No. 688, §1, eff. July 15, 1988. {{NOTE: SEE ACTS 1988, NO. 688, §2.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=79672",
  "website_law_id": 79672,
  "scrape_timestamp": "2026-05-22T21:56:19Z",
  "source_html_hash": "sha256:7f5e272099fcd55b5eb85762cb174a5574746078eb3f9c8b1d23910dcae7a8f4",
  "schema_version": "1.0.0"
}