RS 38:1543

§1543. Acreage tax or forced contribution The board of commissioners of the drainage district or sub-drainage district, so long as any of the bonds are outstanding shall, in addition to all other taxes, annually levy, assess, and order the collection of, until the funding or refunding bonds are fully paid, an acreage tax or forced contribution against each acre of land in the drainage district or sub-drainage district, as the case may be, or on each acre of land as specified in the petition of the property owners in an amount sufficient to pay the bonds in principal and interest, plus ten percent for emergencies. The acreage tax or forced contributions shall not exceed two dollars and fifty cents per acre per annum. The levy of the acreage tax shall be a tax lien on the land against which it is assessed. The secretary of the drainage district or sub-drainage district shall prepare each year a tax assessment book assessing the annual tax, and shall file a copy of the book with the clerk of court and recorder and a copy with the sheriff and tax collector of each parish in which any lands so assessed with and liable for the acreage tax are situated. The acreage tax shall be collected and payment enforced in the same manner provided for the collection of other taxes.