{
  "urn": "urn:us-la:rs:8:317",
  "title_number": "8",
  "section_number": "317",
  "citation": "R.S. 8:317",
  "heading": "Certain cemetery lands exempt from taxes",
  "text": "Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from all taxation to the fullest extent permitted by the Constitution of Louisiana and laws of this state.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "8",
      "name": "CEMETERIES"
    },
    {
      "level": "chapter",
      "number": "5",
      "name": "ACQUISITION OF CEMETERY PROPERTY"
    }
  ],
  "breadcrumb": "Title 8 › Chapter 5",
  "acts_citations": [
    {
      "act_year": 1974,
      "act_number": 417,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2022,
      "act_number": 574,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=106376",
  "website_law_id": 106376,
  "scrape_timestamp": "2026-05-22T23:54:48Z",
  "source_html_hash": "sha256:5ca987bceecbfeb3efdcc4c285e704e8d794de7f97a73b311aa1500cddd1fdb7",
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