2014 Louisiana Laws
Revised Statutes
TITLE 39 - Public Finance
RS 39:667 - Levy of taxes to pay indebtedness; collection

§667. Levy of taxes to pay indebtedness; collection

A. The governing authority of any parish assuming the debt of any road district, subroad district, consolidated road district, drainage district, irrigation district, levee district, waterworks district, road lighting district, fire protection district, airport district, hospital service district, recreation district, sewerage district created by the governing authority of a parish, or school district, shall impose and collect annually, in excess of all other taxes, a tax on all the property subject to taxation by the parish, sufficient in amount to pay the interest annually or semi-annually, and principal of the debt assumed falling due each year.

B. If any district listed in Sub-section A of this Section is composed of territory located in more than one parish and the governing authority in behalf of the parish has assumed only that proportion of the debt of the district which bears against that territory wholly within the parish, the governing authority shall each year ascertain from the governing authority of the district the total amount of money which must be raised by the district for the payment of the debt and the governing authority shall ascertain the proportion to be raised by the parish. The proportion shall be determined by ascertaining the percentage of assessed valuation of taxable property of the district located in the parish in the case of debt secured by ad valorem taxes, or by the percentage of acreage taxes, as shown by the last assessment rolls of the respective parishes in which the district may be located.

C. The governing authority of any parish assuming a portion of the debt of any district located in more than one parish, shall impose and collect annually, in excess of all other taxes, a tax on all the property subject to taxation by the parish, sufficient in amount to pay the proportion of the debt to be raised by the parish.

D. The tax required to be levied by this Section shall be levied and collected by the same officers, at the same time and in the same manner as the general taxes of the parish. Should any parish neglect or fail for any reason to impose or collect sufficient taxes for the payment of the principal or interest of any debt assumed or any proportion assumed, any person in interest may enforce imposition and collection thereof in any court having jurisdiction of the subject matter, and any suit, action or proceeding brought by such person shall be a preferred cause, and shall be heard and disposed of without delay.

E. In the event of any default in the imposition and collection of taxes required for the payment of the principal and interest on any debt assumed or proportion of any debt assumed, the taxation officers of the state are authorized and directed to impose and collect the taxes and they shall certify them and cause them to be imposed and collected at the same time and in the same manner as the taxes for state purposes are imposed and collected in the parish assuming the debt.

F. All the articles and provisions of the constitution of 1921, as amended, and all the laws in force or that may be hereafter enacted, regulating and relating to the collection of the taxes and tax sales, shall also apply to and regulate the collection of the special taxes imposed under the provisions of this Sub-part, through the officers whose duty it shall be to collect the taxes and moneys due the parish imposing the special taxes.

Amended by Acts 1962, No. 111, §5.