{
  "urn": "urn:us-la:rs:47:2140",
  "title_number": "47",
  "section_number": "2140",
  "citation": "R.S. 47:2140",
  "heading": "Redesignated as R.S. 47:2141 by Acts 2025, No. 411, §4, eff. Jan. 1, 2026.",
  "text": null,
  "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": "5",
      "name": "PAYMENT AND COLLECTION PROCEDURE; PROPERTY TAX LIEN AUCTIONS; ADJUDICATED PROPERTY"
    },
    {
      "level": "part",
      "number": "II",
      "name": "PAYMENT AND COLLECTION"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 5 › Part II",
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=1430361",
  "website_law_id": 1430361,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
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