RS 38:2123

§2123. Collection of taxes Assessors of the various parishes in which irrigation districts or portions thereof are located shall, upon the levy of acreage taxes by the governing authority of any irrigation district created under this Part, extend the taxes upon the assessment rolls of their respective parishes against all land liable for the taxes. The taxes shall be demanded and collected by the respective sheriffs and ex-officio tax collectors at the same time and in the same manner as they demand and collect state and parish taxes due on the same and other lands and property in their respective parishes. Each respective sheriff and ex-officio tax collector shall pay over and account for all taxes collected for account of any irrigation district, to the secretary-treasurer of the district at the same time that he pays over state and parish taxes, and he shall be allowed the same commission for the collection of irrigation taxes as he is allowed by law for the collection of state and parish taxes. All of the articles and provisions of the Constitution of Louisiana of 1921, and all laws providing for, regulating, and governing the collection of state and parish taxes and the creation of tax liens, penalties and methods and procedure for sales for delinquent taxes, shall also apply to regulate and govern the collection of the assessments of taxes authorized to be imposed or levied under the provisions of this Part.