{
  "urn": "urn:us-la:rs:47:1871",
  "title_number": "47",
  "section_number": "1871",
  "citation": "R.S. 47:1871",
  "heading": "State guarantee program; Louisiana Tax Commission administration",
  "text": "A. The state shall institute a loan guarantee program for the assessors of the state, to be administered by the Louisiana Tax Commission, subject to the provisions and limitations of this Part.\n\nB. No loan made under the provisions of this Part shall be made after June 30, 1978 and the commission shall not guarantee any loan made after said date.",
  "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": "IV",
      "name": "ASSESSORS GUARANTEED LOAN PROGRAM"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 2 › Part IV",
  "acts_citations": [
    {
      "act_year": 1977,
      "act_number": 571,
      "section": 1,
      "effective_date": "1977-07-15",
      "effective_date_raw": "July 15, 1977",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101371",
  "website_law_id": 101371,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:a9635ce5b74260d548caa0603357f4a755497e8e3b5ff33a1305fa9df8b0a096",
  "schema_version": "1.0.0"
}