Louisiana § RS 33:2661 - Petition for special tax; title to property; election
Full text of Louisiana Louisiana Civil Code § RS 33:2661 — Petition for special tax; title to property; election, with citation guidance and answers to common questions.
§ RS 33:2661. Petition for special tax; title to property; election
Whenever two hundred fifty of the resident registered property taxpayers of any parish or municipality petition the governing authority to levy a special tax, not to exceed two mills, on all taxable property of the parish or municipality, for a period not to exceed ten years, for the fight on tuberculosis, the building, equipment, maintenance or operation of tuberculosis hospitals, clinics and sanatoria, title to which shall be in the public, or generally for the purpose of the care and treatment of those afflicted by the disease of tuberculosis, the governing authority shall order a special election for the purpose of imposing or rejecting the imposition of the tax. Where recorded title to the property, buildings, and equipment to be supported by the tax is not in the State or the parish or municipality where the election is to be held, it shall suffice that title be in an association or corporation dedicated to charitable purposes. The hospital, clinic, or sanatorium to be built, equipped, maintained, or operated shall, with all real or personal property belonging thereto and all income, from whatever source, be forever dedicated to the public and to the purposes of caring for the indigent and needy tuberculosis sufferers residing in the political subdivision within which the election is to be held and the proposed tax imposed. The election shall be held under the general election laws at the polling places at which the last preceding general election was held, not sooner than thirty days after the official publication of the petition and ordinance ordering the election.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 33:2661
What does Louisiana Civil Code § RS 33:2661 cover?
Section RS 33:2661 ("Petition for special tax; title to property; election") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 33:2661?
A common citation format is "Louisiana Civil Code § RS 33:2661" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 33:2661 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.