{
  "urn": "urn:us-la:rs:47:2061",
  "title_number": "47",
  "section_number": "2061",
  "citation": "R.S. 47:2061",
  "heading": "Deputy tax collectors",
  "text": "Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform all the functions of the office of tax collector through such deputies, but he shall be officially and pecuniarily responsible on his bonds, and in all other respects for the acts of the deputies.\n\nDeputies appointed by tax collectors may be charged with the collection of taxes in accordance with the provisions of R.S. 13:5553.\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": "4",
      "name": "PAYMENT AND COLLECTION"
    },
    {
      "level": "part",
      "number": "I",
      "name": "TAX COLLECTORS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 4 › Part I",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101478",
  "website_law_id": 101478,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:5653cabbd59076535c73f457628e41d9a40c15a46dd05594be66e572662f9fa1",
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}