{"data":{"id":"us-la/rs-47-2137","jurisdiction":"us-la","citation":"RS 47:2137","heading":"Computation of proration; placing of property on exempt roll","body":"The proration of ad valorem taxes shall be computed to the closest half-month or fifteen-day period to the date of the transfer of title to property from private to public ownership, and the assessor shall place the property on the exempt tax roll.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=631531","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:41Z","sha256":"0f197f0deae9d8d9b7618b14ef73fc9b26c3f54e1f9d909698c65ec14f878f7a","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2136","next":"us-la/rs-47-2138"},"notice":"GroundRules: Original legal text. Not legal advice."}