{
  "urn": "urn:us-la:rs:47:2308",
  "title_number": "47",
  "section_number": "2308",
  "citation": "R.S. 47:2308",
  "heading": "Louisiana Tax Commission; tables; classifying land; public hearings",
  "text": "Whenever the Louisiana Tax Commission or its successor is required to prepare and publish a table or make a determination or define classifications of land, it shall do so only after public hearings held pursuant to the Administrative Procedure Act.",
  "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": "6",
      "name": "USE VALUE AND FAIR MARKET VALUE"
    },
    {
      "level": "part",
      "number": "I",
      "name": "USE VALUE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 6 › Part I",
  "acts_citations": [
    {
      "act_year": 1976,
      "act_number": 702,
      "section": 8,
      "effective_date": "1976-08-04",
      "effective_date_raw": "Aug. 4, 1976",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1976, No. 702, §8, eff. Aug. 4, 1976; 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=101584",
  "website_law_id": 101584,
  "scrape_timestamp": "2026-05-22T23:36:40Z",
  "source_html_hash": "sha256:019be9f3e72a55c25abbc85f93610a27b77b890c651a2c806fa048b79115ec14",
  "schema_version": "1.0.0"
}