{
  "urn": "urn:us-la:rs:47:1831",
  "title_number": "47",
  "section_number": "1831",
  "citation": "R.S. 47:1831",
  "heading": "Creation; abolishment of Boards",
  "text": "There shall be a state agency to be known as the Louisiana Tax Commission, hereinafter referred to as the tax commission which shall be a continuation of the commission created in Act 140 of 1916, and which succeeded to certain powers and duties of the State Board of Appraisers and the State Board of Equalization.\n\nH.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "III",
      "name": "PROVISIONS RELATING TO AD VALOREM TAXES"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "STATE SUPERVISION OF LEVY AND ASSESSMENT"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LOUISIANA TAX COMMISSION"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 2 › Part II",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101349",
  "website_law_id": 101349,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:97763239cd9a464221ad105bafab95c975299dfeb1c9a0141d155b2e1921b4b6",
  "schema_version": "1.0.0"
}