{
  "urn": "urn:us-la:rs:9:2925",
  "title_number": "9",
  "section_number": "2925",
  "citation": "R.S. 9:2925",
  "heading": "Assumption by transferee of taxes for current year",
  "text": "The taxes for the year in which the transfer takes place may be assumed by the transferee if they cannot be paid on the date the act is executed because the collecting officer is not prepared to receive them and to issue an official receipt therefor.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "9",
      "name": "CIVIL CODE--ANCILLARIES"
    },
    {
      "level": "code_preliminary_title",
      "number": "1",
      "name": "[BLANK]"
    },
    {
      "level": "code_book",
      "number": "III",
      "name": "OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS PRELIMINARY TITLE - GENERAL DISPOSITIONS (BLANK)"
    },
    {
      "level": "code_title",
      "number": "VII",
      "name": "OF SALE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "SALES IN GENERAL"
    },
    {
      "level": "part",
      "number": "I",
      "name": "RESEARCH CERTIFICATES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "TAX, LOCAL IMPROVEMENT ASSESSMENT, AND NONALIENATION CERTIFICATES; NEW ORLEANS"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title VII › Chapter 1 › Part I › Subpart B",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=107303",
  "website_law_id": 107303,
  "scrape_timestamp": "2026-05-22T23:55:22Z",
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