Louisiana § 48:1308 Limitations on tax levy

Louisiana Statutes

§ 48:1308 — Limitations on tax levy

Louisiana § 48:1308

Title 48Roads, Bridges and Ferries

This text of Louisiana § 48:1308 (Limitations on tax levy) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 48:1308 (2026).

Text

§1308. Limitations on tax levy
No consolidated district created hereunder shall, without an election as hereinafter
provided, levy a rate of taxation greater than that being levied by the underlying districts at
the time of consolidation, nor shall the consolidated district be authorized to levy such taxes
for any longer period of time than such taxes could have been levied by the underlying
districts. Any consolidated district may levy taxes for a longer period of time and in excess
of those being levied by the underlying districts if the rate, purpose and duration of the
consolidated district tax first is submitted to the electors of the consolidated district at an
election called and held for that purpose and is approved by a majority in number of the
electors voting in said election.
N

Free access — add to your briefcase to read the full text and ask questions with AI

§1308. Limitations on tax levy
No consolidated district created hereunder shall, without an election as hereinafter
provided, levy a rate of taxation greater than that being levied by the underlying districts at
the time of consolidation, nor shall the consolidated district be authorized to levy such taxes
for any longer period of time than such taxes could have been levied by the underlying
districts. Any consolidated district may levy taxes for a longer period of time and in excess
of those being levied by the underlying districts if the rate, purpose and duration of the
consolidated district tax first is submitted to the electors of the consolidated district at an
election called and held for that purpose and is approved by a majority in number of the
electors voting in said election.
NOTE: Former R.S. 48:1308 redesignated as R.S. 48:1303 by Acts 2024, No. 610, §2A.