2022 Louisiana Laws
Revised Statutes
Title 38 - Public Contracts, Works and Improvements
§38:494. Failure to levy taxes and local contributions; extension and collection
RS 38:494 - Failure to levy taxes and local contributions; extension and collection
In case of the failure of the levee board or levee and drainage board to levy the taxes and local contributions as provided for in R.S. 38:493 or in case from any other cause the taxes and local contributions are not so levied, the state auditor or whatever officer may at any time be charged with the functions of state auditor shall order the proper officers to extend the taxes upon the assessment rolls of the several parishes composing the levee district or levee and drainage district and shall order the proper officers of the parishes to collect the taxes and local contributions to an amount sufficient to meet the purposes provided for by R.S. 38:493, and the officers shall assess and collect the taxes and local contributions as ordered. The taxes and local contributions are now, once and for all levied and ordered to be collected to an amount sufficient to provide for the payment of the interest. The present levy of the taxes and local contributions shall be operative only in the event the taxes and local contributions are not otherwise levied either because of failure on the part of the levee board or levee and drainage board to perform the duty imposed upon it by R.S. 38:493 or from any other cause.
Acts 1985, No. 785, §1, eff. July 22, 1985.
