{
  "urn": "urn:us-la:rs:47:1873",
  "title_number": "47",
  "section_number": "1873",
  "citation": "R.S. 47:1873",
  "heading": "Qualifications",
  "text": "The commission may guarantee loans for an assessor only when that assessor has demonstrated the need for and the amount necessary to complete the task of reappraisal and reassessment in his parish.",
  "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=101373",
  "website_law_id": 101373,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:f69a1fd6dc2ffc35b678fc6a3f0d9dd4a091ef58b5561d709ad4ab866fc4bd0a",
  "schema_version": "1.0.0"
}