RS 34:422

§422. Assessment and collection of tax; procedure A copy of the resolution levying the tax, certified by the secretary of the board of commissioners of the district, shall be transmitted to the tax assessor of each parish within the district on or before June 1st of the year in which the tax is to be assessed and collected, and it shall be the duty of each assessor to assess the tax and extend the same upon the tax rolls of his parish. The tax shall be collected by the sheriff and ex officio tax collector of each parish in the same manner as taxes levied by the state. The several tax collectors shall make settlements for taxes so collected with the Division of Administration and state treasurer for the account of the respective navigation districts, and the funds so derived shall be withdrawn upon the warrant of the secretary of the respective boards of commissioners, countersigned by the president or vice president thereof. The taxes assessed shall constitute the same liens upon the property assessed; shall bear the same penalties; and collection thereof shall be enforced in the same manner and at the same time as parish taxes. Amended by Acts 1978, No. 56, §1.