§ 38:330.3 — Levee district and board reorganization; transfer of authority; obligations; taxes;

Louisiana § 38:330.3

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

Text

§330.3. Levee district and board reorganization; transfer of authority; obligations; taxes;
lands
A.(1)(a) Any legal proceeding to which the East Jefferson Levee District, Lake
Borgne Basin Levee District, Orleans Levee District, or West Jefferson Levee District is a
party and which is filed, initiated, or pending before any court on January 1, 2007, and all
documents involved in or affected by said legal proceeding, shall retain its effectiveness and
shall be continued in the name of the district. Other than the district or districts originally
named as party to the proceedings, neither an authority or district within the territorial
jurisdiction of the authority shall have any liability for actions pending or claims arising prior
to the effective date of this Section.
(b) Neither an authority nor any district within the territorial jurisdiction of the
authority shall have any liability for actions or claims other than the district against which
the actions or claims arise.
(c) Except as provided in this Subparagraph, Paragraph (B)(4) of this Section, and
R.S. 38:330.8(B), no provision of law providing the Southeast Louisiana Flood Protection
Authority-East or Southeast Louisiana Flood Protection Authority-West Bank with any
authority over and management, oversight, and control of the areas and levee districts
provided for in R.S. 38:330.2(A) shall be construed or interpreted to make the taxes levied
by, or other revenue of, a levee district within the territorial jurisdiction of the authority
payable for the liability of another levee district, or for any liability of the authority when
acting on behalf of another levee district. Notwithstanding any other provision of law to the
contrary, taxes and other revenues generated in one or more levee districts within the
jurisdiction of a levee authority may be used within any portion of the territorial jurisdiction
of the authority if use of the funds will benefit all or a portion of the authority and the levee
districts from which the taxes or revenues are generated.
(2) All obligations and unfinished business of the East Jefferson Levee District, Lake
Borgne Basin Levee District, Orleans Levee District, and West Jefferson Levee District shall
be managed on behalf of the districts by the appropriate authority.
(3) All outstanding indebtedness of the East Jefferson Levee District, Lake Borgne
Basin Levee District, Orleans Levee District, and West Jefferson Levee District shall remain
with the district and shall not be a liability of any authority.
B.(1) The proceeds of all taxes collected on all property taxed in the parishes of
Jefferson, Orleans, and St. Bernard for the purpose of constructing and maintaining levees,
levee drainage, flood protection, hurricane flood protection, and for all other purposes
incidental thereto, by or on behalf of the Algiers Levee District, East Jefferson Levee
District, Lake Borgne Basin Levee District, Orleans Levee District, or West Jefferson Levee
District and, except as provided in R.S. 38:330.12, any other revenue from operations of such
districts shall be administered by the board of commissioners of the applicable flood
protection authority; however, the taxes and other revenues of each such levee district shall
only be used and expended for the purposes of such district.
(2) The proceeds from a tax levied, or revenue received, by an authority or a levee
district may only be used or expended for a purpose of the authority or levee district where
the tax is levied and revenue is collected.
(3) The proceeds of such taxes collected shall be deposited into a separate account
established in the name of the authority or district in which the taxes are levied and collected.
There shall be no commingling of funds in such accounts.
(4) Notwithstanding any other provision of law to the contrary, taxes and other
revenues generated in one or more levee districts within the jurisdiction of a levee authority
may be used within any portion of the territorial jurisdiction of the authority if use of the
funds will benefit all or a portion of the authority and the levee districts from which the taxes
and revenues are generated.
C.(1) Any books, records, documents, funds, movable property, lands or immovable
property owned by the Algiers Levee District, East Jefferson Levee District, Lake Borgne
Basin Levee District, Orleans Levee District, and West Jefferson Levee District shall be
retained as property of the respective levee district in which such property is situated, but
shall be managed by the applicable flood protection authority, except as provided in R.S.
38:330.12.
(2) Except as provided in R.S. 38:330.12, any property acquired or improvements
constructed with funds of a levee district within the territorial jurisdiction of the authority
and all income derived from property or improvements owned by the levee district shall
belong to the levee district, but shall be managed by the authority.

Legislative History

Acts 2006, 1 st Ex. Sess., No. 1, §1, eff. Jan. 1, 2007; Acts 2007, No. 475, §1, eff. July 12, 2007; Acts 2021, No. 90, §1.