§ 38:329.2 — North Lafourche Conservation, Levee and Drainage District; ad valorem tax and

Louisiana § 38:329.2

• Jurisdiction: Louisiana
• Title 38: Public Contracts, Works and Improvements

Text

§329.2. North Lafourche Conservation, Levee and Drainage District; ad valorem tax and
mineral revenues
A. Because the Lafourche Basin Conservation Levee and Drainage District continues
to provide mainline Mississippi River levee protection which is beneficial to Lafourche
Parish, the North Lafourche Conservation, Levee and Drainage District and the Lafourche
Basin Conservation Levee and Drainage District shall share both the ad valorem property
taxes received from such tax levied annually, not to exceed five mills, pursuant to Article VI,
Section 39(A) of the Constitution of Louisiana and R.S. 38:404, for levee protection on any
lands located in the parish of Lafourche lying north of the northern bank of the Intracoastal
Canal and east of the Bayou Lafourche and the mineral revenues received on any lands
within the territorial boundaries of the North Lafourche Conservation, Levee and Drainage
District that were previously owned by the Lafourche Basin Conservation Levee and
Drainage District in the percentages as follows:
(1) For the tax year 2007, thirty-five percent to the Lafourche Basin Conservation
Levee and Drainage District and sixty-five percent to the North Lafourche Conservation,
Levee and Drainage District of such levied 2006 ad valorem property taxes received and
mineral revenues received by the levee districts.
(2) For the tax year 2008, twenty-five percent to the Lafourche Basin Conservation
Levee and Drainage District and seventy-five percent to the North Lafourche Conservation,
Levee and Drainage District of such levied 2007 ad valorem property taxes received and
mineral revenues received by the levee districts.
(3) For the tax year 2009 and each tax year thereafter, fifteen percent to the Lafourche
Basin Conservation Levee and Drainage District and eighty-five percent to the North
Lafourche Conservation, Levee and Drainage District of such levied 2008 ad valorem
property taxes received, and such levied ad valorem property taxes received each year
thereafter, and mineral revenues received by the levee districts.
B. The ad valorem property taxes received annually to be shared as provided for in
Subsection A of this Section shall be remitted within thirty days of the receipt thereof. The
mineral revenues on the lands to be shared as provided for in Subsection A of this Section
shall be remitted on a quarterly basis.

Legislative History

Acts 2006, 1 st Ex. Sess., No. 32, §1, eff. Jan. 1, 2007; Acts 2007, No. 134, §1, eff. June 25, 2007; Acts 2024, No. 177, §1.