{
  "urn": "urn:us-la:rs:47:2331",
  "title_number": "47",
  "section_number": "2331",
  "citation": "R.S. 47:2331",
  "heading": "Reassessment",
  "text": "On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter.",
  "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": "II",
      "name": "FAIR MARKET VALUE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 6 › Part II",
  "acts_citations": [
    {
      "act_year": 1976,
      "act_number": 705,
      "section": 11,
      "effective_date": "1976-08-04",
      "effective_date_raw": "Aug. 4, 1976",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1976, No. 705, §11, 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=101596",
  "website_law_id": 101596,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:a5c7fa118813c31248ddaf4654330542f19497ca1a3c920c3496978c8f91e49d",
  "schema_version": "1.0.0"
}