Drainage districts in this Part may, after voter authorization, take on debt, issue bonds, and levy special taxes for drainage-related costs, but ad valorem taxes may not be used against already drained lands for certain swamp-reclamation projects.
§1678. Authorization to incur debt; issue bonds and levy taxes A.(1) After having been authorized to do so at an election held in accordance with the provisions of law, drainage districts created under the provisions of R.S. 38:1601 through R.S. 38:1675 may incur debt and issue bonds for the purpose of constructing drainage works and acquiring the necessary lands, equipment, and machinery therefor. (2) Such bonds shall constitute general obligations of such drainage districts and shall be secured by and be payable from ad valorem taxation and may be issued to an amount not exceeding in the aggregate ten percent of the assessed valuation of the property of such drainage districts, including both homestead exempt property, which shall be included on the assessment roll for the purpose of calculating debt limitation and nonexempt property, as ascertained by the last assessment for parish, municipal, or local purposes prior to delivery of the bonds representing such indebtedness, regardless of the date of the election at which said bonds were approved, all in the manner and form provided by Article VI, Section 33 of the 1974 Louisiana Constitution and R.S. 39:551 through R.S. 39:578. (3) In addition, such drainage districts may levy special taxes for the maintenance and operating expenses of said drainage districts in the manner provided by the constitution and laws of this state. B. The powers, rights, and authority granted by Subsection A of this Section shall be an addition to any powers now or hereafter conferred on drainage districts by R.S. 38:1601-38:1675 or any other law. C. Anything to the contrary notwithstanding an ad valorem tax shall not be levied against lands and improvements already drained when the proceeds of such tax will be used for the purpose of draining and reclaiming privately owned swamp and overflow lands. In the event lands already drained are included within a district formed for the drainage and reclamation of privately owned swamp and overflow lands such lands shall be taxed as otherwise authorized in this part only in the proportion, if any, as such lands and improvements shall be directly benefited by the reclamation. Nothing in this section shall affect the authority to levy an ad valorem tax against undrained or partially drained swamp and overflow lands including populated areas which are subject to periodic overflow and are otherwise subject to drainage and reclamation under the provisions of this Part. The provisions of Subsections B and C hereof shall not apply to such districts which have heretofore issued bonds or have authorized issuance of bonds or in which taxes have heretofore been imposed or the imposition thereof authorized, nor shall said provisions apply to drainage districts resulting from the division, under applicable provisions of law, of any existing drainage district lying within two or more parishes. Acts 1962, No. 312, §§1, 2. Amended by Acts 1968, No. 572, §§1, 2; Acts 1975, No. 520, §3. Acts 1984, No. 939, §1.