Louisiana § RS 33:9039.106 - District functions
Full text of Louisiana Louisiana Civil Code § RS 33:9039.106 — District functions, with citation guidance and answers to common questions.
§ RS 33:9039.106. District functions
A. The exercise by the board of the powers conferred by this Chapter shall be deemed and held to be an essential governmental function of the state. As the exercise of the powers granted hereby will be in all respects for the benefit of the people of the state, for the increase of commerce and prosperity, and for the improvement of their health and living conditions, the district shall not be required to pay any taxes, including but not limited to sales and use taxes, ad valorem taxes, or any other taxes of any kind or nature, or assessments upon any property acquired or used by the district under the provisions of this Chapter, or upon the income therefrom, and any property acquired or used by the district under the provisions of this Chapter and the income therefrom, and any bonds issued hereunder and the income therefrom shall be exempt from taxation by the state and by any parish, municipality, or other political subdivision of the state.
B. The district shall be subject to public laws governing political subdivisions, generally, including the Public Bid Law, public records law, open meetings law, and the Code of Governmental Ethics.
C.(1) Notwithstanding any other provision of this Chapter or other law to the contrary and in addition to any other action required by law, no district shall levy a tax or acquire any property, unless prior thereto, the district complies with this Subsection.
(2) A notice of intent shall be published by the district on two separate days in the official journal of each municipality and parish within the district. All costs associated with publication of this notice shall be borne by the district.
(3) The notice of intent shall be provided to the governing authority of each municipality and parish within the district.
(4) The district shall issue a press release of the intended action to newspapers with substantial distribution within the district and to broadcast media within the district.
Acts 2006, No. 839, §1, eff. July 5, 2006.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 33:9039.106
What does Louisiana Civil Code § RS 33:9039.106 cover?
Section RS 33:9039.106 ("District functions") 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 33:9039.106?
A common citation format is "Louisiana Civil Code § RS 33:9039.106" (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 33:9039.106 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.