§1674.16.1. Certain drainage districts
A.
(1)Notwithstanding any provision of law to the contrary, the governing authority
of Drainage District No. 4 in a parish with a population between two hundred forty-five
thousand and two hundred sixty-five thousand based on the latest federal decennial census
is authorized to call a special election on or before December 31, 2024, for approval by a
majority of the electors residing within Drainage District No. 4, which the district governing
authority may place on the ballot, to levy a maintenance and operation tax on each landowner
of record within the district in an amount not to exceed five hundred dollars for each ten
thousand square feet of each lot and parcel owned, such that the minimum tax on each lot or
parcel is equal to that amount which
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§1674.16.1. Certain drainage districts
A.(1) Notwithstanding any provision of law to the contrary, the governing authority
of Drainage District No. 4 in a parish with a population between two hundred forty-five
thousand and two hundred sixty-five thousand based on the latest federal decennial census
is authorized to call a special election on or before December 31, 2024, for approval by a
majority of the electors residing within Drainage District No. 4, which the district governing
authority may place on the ballot, to levy a maintenance and operation tax on each landowner
of record within the district in an amount not to exceed five hundred dollars for each ten
thousand square feet of each lot and parcel owned, such that the minimum tax on each lot or
parcel is equal to that amount which would be levied on the first ten thousand square feet for
the following:
(a) The maintenance of the levee system, pumping station, pumps, holding ponds,
construction of pumping stations, and acquisition of land therefor, and other matters related
thereto.
(b) The operation of the district including cost of the pumping station operation staff,
salaries of office staff, utilities and fuels, purchase of equipment necessary for the
maintenance or operation of the district, contract services, insurance, personnel, and other
matters related thereto or called for by law.
(2) Subject to approval of a majority of the electors of the district voting on the
proposition therefor, there may be exemptions from the maintenance and operation tax
provided for in this Subsection for:
(a) Property of any owner of property in the district who is over sixty-five years of
age and who resides within the district, such exemption not to exceed twenty-four dollars on
the first ten thousand square feet of property per lot or parcel; provided that the owner applies
for the exemption annually as provided by the board of commissioners.
(b) Property of the Kingspoint Homeowners' Association Recreation Area, not to
exceed twenty-four dollars per acre, so long as the recreation area remains for the private use
of the Kingspoint Subdivision homeowners, and provided that the exemption is applied for
annually by a person duly authorized to make such application by the Kingspoint
Homeowners' Association board who shall make application as provided by the board of
commissioners.
(c) Property of nonprofit organizations, such exemption not to exceed ten percent of
the actual total amount of the tax due, shall be given to any nonprofit organization domiciled
within the district; provided that the exemption is applied for annually by a person duly
authorized to make such application by the nonprofit organization who shall make
application as provided by the board of commissioners. Upon submission of said application,
the applicant shall provide to the board of commissioners proof of nonprofit IRS 501(c)(3)
status.
(3) Publicly owned property shall be exempt from the tax.
B. Notwithstanding any provision of law to the contrary, any election authorized in
this Section may be held on any Saturday prior to December 31, 2024, as provided by the
governing authority of the district, or on any date authorized by the election laws of the state.
If the electors of the district authorize the tax provided in Subsection A of this Section, any
fee or tax currently imposed by the district for operation and maintenance may be
discontinued by the district governing authority for such period as such tax authorized by
Subsection A of this Section is imposed, provided that no obligation of the district is
impaired. The discontinuance of any such fee or tax as provided in this Subsection shall not
affect the obligation to pay any such fee or tax previously imposed which became due prior
to discontinuation and which has not been paid.
C. The maintenance and operation tax and exemptions shall be imposed by
resolution at a special meeting of the board of commissioners of Drainage District No. 4,
after the election on the propositions, if approved by a majority of the qualified electors
within the district voting at the election. A certified copy of the resolution shall be furnished
to the sheriff and ex officio tax collector of a parish with a population between two hundred
forty-five thousand and two hundred sixty-five thousand based on the latest federal decennial
census. The tax shall be collected by the sheriff at the same time as the parish ad valorem
taxes and shall enjoy the same recourse as parish ad valorem taxes for nonpayment and shall
prime all other liens, except parish ad valorem taxes.
D. The maintenance and operation tax shall become effective for the calendar year
in which the maintenance and operation tax passes. The maintenance and operation tax shall
be imposed for a five-year term and may be renewed for five-year terms at the end of each
term by calling for a special election on or before the last day of December in the last year
of each term for approval of the electors residing within Drainage District No. 4 and placing
on the ballot a proposition for renewal defining the rate and purpose of the tax revenue. The
tax shall be renewed if approved by a majority of the electors voting.