RS 33:2665

§2665. Levy and collection of tax The governing authority shall, when the vote is in favor of the levy of the special tax, levy and collect annually, in addition to other taxes, the tax at the rate voted by the property taxpayers and during the years designated, upon all the taxable property within the limits of the parish or municipality, as the case may be. The governing authority and the proper tax collectors shall have the same right to enforce and collect the special tax as is conferred by law upon them for the collection of other taxes. The special tax shall be used for the purposes designated in the petition and for none other. The official charged with the duty of collecting the tax shall turn all funds collected thereunder over to the governing body of the institution designated in the petition as the beneficiary of the tax.