{
  "urn": "urn:us-la:rs:47:4318",
  "title_number": "47",
  "section_number": "4318",
  "citation": "R.S. 47:4318",
  "heading": "Transfer of contract",
  "text": "If the property for which the limited exemption has been granted is sold, the limited exemption may be transferred for the remainder of its term to the new owner, provided such transfer is approved by the local governing authority, the governor, and the board.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "V",
      "name": "EXEMPTIONS FOR INDUSTRY"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "LIMITED EXEMPTION FOR DOWNTOWN, HISTORIC, AND ECONOMIC DEVELOPMENT DISTRICTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle V › Chapter 4",
  "acts_citations": [
    {
      "act_year": 1983,
      "act_number": 445,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1983, No. 445, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102130",
  "website_law_id": 102130,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:b59907e1f99c502f7b1d753c1817399f1d89a20af82d472e7fdbec8958576b33",
  "schema_version": "1.0.0"
}