§ 38:421 — Local assessments or forced contributions

§421. Local assessments or forced contributions
A. Atchafalaya Basin Levee District. The board of commissioners of the
Atchafalaya Basin Levee District may levy annually a local assessment or forced contribution
of two and a half cents on each acre of land within the district and sixty dollars per mile on
railroad lines within the district.
B. Bossier Levee District. (1) The board of commissioners of the Bossier Levee
District may levy annually a local assessment or forced contribution not exceeding ten cents
per acre of land not in cultivation and a local assessment or forced contribution not exceeding
twenty-five cents per acre of land cleared or cultivated within the district for the year in
which the local assessment or forced contribution is levied and one hundred dollars per mile
on railroad lines within the district. If the board deems the funds provided for in this Part are
inadequate to locate, construct, and repair levees to prevent disastrous floods, the board may
levy a special assessment or forced contribution not to exceed one dollar per head on all
horses and mules.
(2) The tax shall be collected by the sheriffs of the respective parishes in the manner
and under regulations which the board may direct.
C. Caddo Levee District. The board of commissioners of the Caddo Levee District
may levy annually a local assessment or forced contribution not exceeding five cents on each
acre of land within the district and sixty dollars per mile on railroad lines within the district.
D. Fifth Louisiana Levee District. The board of commissioners of the Fifth
Louisiana Levee District may levy annually a local assessment or forced contribution of five
cents on each acre of land and one hundred dollars per mile on railroads of standard gauge
or of gauge greater than standard gauge and twenty dollars per mile on railroads of less than
standard gauge within the district. Neither side tracks nor switch tracks shall be included in
the estimate of trackage for the purposes of the assessment or forced contribution.
E. Lafourche Basin Conservation Levee and Drainage District. The board of
commissioners of the Lafourche Basin Conservation Levee and Drainage District may levy
annually a local assessment or forced contribution of two and one-half cents per acre on all
lands within the district and one hundred dollars per mile on all standard gauge lines on
railroads in the district upon railroads now constructed and which may be constructed in this
state whose entire length does not exceed one hundred miles. The mileage assessment or
forced contribution to be borne by the shorter roads shall not exceed fifty dollars per mile.
F. Lake Borgne Basin Levee District. The board of commissioners of the Lake
Borgne Basin Levee District may levy annually a local assessment or tax of sixty dollars per
mile on railroad lines within the district.
G. Natchitoches Levee and Drainage District. The board of commissioners of the
Natchitoches Levee and Drainage District may levy annually a local assessment or forced
contribution not exceeding five cents on each acre of land within the district and one hundred
dollars per mile on railroad lines and fifty dollars per mile on pipelines for the transportation
of oil and gas within the district.
H. Nineteenth Louisiana Levee District. The board of commissioners of the
Nineteenth Louisiana Levee District may levy annually a local assessment or forced
contribution not in excess of twenty-five cents on each acre of land in the district, one
hundred dollars per mile on the railroad lines in the district, and fifty dollars per mile on oil
and gas pipelines in the district.
I. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
J. Pontchartrain Levee District. The board of commissioners of the Pontchartrain
Levee District may levy annually a special assessment or forced contribution not to exceed
three cents per acre on land and a special assessment not to exceed one hundred dollars per
mile on each and every mile of main line of railroad within the district.
K. Red River, Atchafalaya, and Bayou Beouf Levee District. The board of
commissioners of the Red River, Atchafalaya, and Bayou Beouf Levee District may levy
annually a forced contribution or local assessment not to exceed twenty-five cents per acre
and one hundred dollars per mile of railroad lines.
L. Red River Levee and Drainage District. The board of commissioners of the Red
River Levee and Drainage District may levy annually a local assessment or forced
contribution not exceeding five cents on each acre of land within the district and sixty dollars
per mile on railroad lines within the district.
M. Tensas Basin Levee District. The board of commissioners of the Tensas Basin
Levee District may levy annually a forced contribution or local assessment not to exceed five
cents per acre on land within the district and sixty dollars per mile of all railroad lines within
the district of standard or greater than standard gauge and thirty dollars per mile for all
railroad lines within the district of less than standard gauge. No railroad the entire length of
which is less than one hundred miles shall be liable to an annual assessment or contribution
of more than thirty dollars per mile.
N. In General. A local assessment and forced contribution shall not be levied on
lands not alluvial. Local assessments and forced contributions shall be placed on the
assessment rolls of the parishes and parts of parishes in each district and shall be collected
in the same manner and deposited as hereinabove provided for the district levee tax. The
funds shall be credited by the treasurer to the account of the individual levee district and shall
be paid out as hereinabove provided.
O. Exemption of produce and other commodities from the special assessment or
forced contribution. Notwithstanding any other provision of law to the contrary, produce and
other commodities, which shall include but not be limited to corn, cotton, esculents, hay,
oats, oranges, oysters, sugar, syrup, and molasses, shall be exempt from the special
assessment or forced contribution.
{{NOTE: REGARDING R.S. 38:421(G), SEE ALSO R.S. 38:1117(A)(1)
AS PER ACTS 1985, NO. 466, §2, WHICH MAY BE CONFLICTING.}}

Legislative History

Acts 1985, No. 785, §1, eff. July 22, 1985; Acts 2005, No. 58, §1, eff. for taxable periods beginning on or after Jan 1, 2006; Acts 2006, No. 713, §4, eff. July 1, 2006; Acts 2024, No. 177, §1.