{
  "urn": "urn:us-la:rs:47:2160",
  "title_number": "47",
  "section_number": "2160",
  "citation": "R.S. 47:2160",
  "heading": "Tax lien certificate; effect on other statutory impositions",
  "text": "The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on the property that were not included in the auction price.",
  "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": "III",
      "name": "TAX COLLECTION SALES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "IMMOVABLE PROPERTY"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 5 › Part III › Subpart B",
  "acts_citations": [
    {
      "act_year": 2008,
      "act_number": 819,
      "section": 1,
      "effective_date": "2009-01-01",
      "effective_date_raw": "Jan. 1, 2009",
      "role": "enactment"
    },
    {
      "act_year": 2024,
      "act_number": 774,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    },
    {
      "act_year": 2025,
      "act_number": 411,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=631560",
  "website_law_id": 631560,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:7dc7ed6c5b5f98f0843c138d3cdb962e292c5cbd78da691b8bdecc06429054a6",
  "schema_version": "1.0.0"
}