{
  "urn": "urn:us-la:rs:47:2242",
  "title_number": "47",
  "section_number": "2242",
  "citation": "R.S. 47:2242",
  "heading": "Person entitled to extinguish",
  "text": "Any person may cause a tax lien to be extinguished. Except as necessary to allow the termination price to be considered a debt of the bankruptcy estate, neither a tax lien certificate holder nor a person causing a tax lien to be extinguished shall qualify as a creditor in the tax debtor's succession or business reorganization, liquidation, or receivership.",
  "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": "V",
      "name": "EXTINGUISHMENT OF LIEN"
    },
    {
      "level": "subpart",
      "number": "A",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 5 › Part V › Subpart A",
  "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=631609",
  "website_law_id": 631609,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:4f9b296174d4cebd143c8b5dd719a7e492f21c06186127449898c6aaee4176ec",
  "schema_version": "1.0.0"
}