{
  "urn": "urn:us-la:rs:51:3109",
  "title_number": "51",
  "section_number": "3109",
  "citation": "R.S. 51:3109",
  "heading": "Tax abatement",
  "text": "The governing body of a local government may enter into a tax abatement agreement with a financial institution with respect to the property on which the branch is located in a banking development district.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "51",
      "name": "TRADE AND COMMERCE"
    },
    {
      "level": "chapter",
      "number": "53",
      "name": "THE LOUISIANA BANKING DEVELOPMENT DISTRICTS ACT"
    }
  ],
  "breadcrumb": "Title 51 › Chapter 53",
  "acts_citations": [
    {
      "act_year": 2007,
      "act_number": 255,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2007, No. 255, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=452965",
  "website_law_id": 452965,
  "scrape_timestamp": "2026-05-22T23:46:10Z",
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}