Louisiana § RS 34:1959.1 - Ad valorem taxes; special taxes; special election
Full text of Louisiana Louisiana Civil Code § RS 34:1959.1 — Ad valorem taxes; special taxes; special election, with citation guidance and answers to common questions.
§ RS 34:1959.1. Ad valorem taxes; special taxes; special election
A. The commission shall not levy any tax, whether ad valorem or special, unless authorized to do so and unless the levy, maximum rate, and maximum duration of the tax is approved by a majority of the qualified electors voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code. The commission may call an election for such purpose.
B. The South Tangipahoa Parish Port Commission shall cease, on July 1, 2003, to levy and collect all taxes, whether ad valorem or special, except taxes pledged to the repayment of bonds or other debt, that have not been authorized by a majority of the qualified electors of the district voting in an election held for that purpose. No taxes, other than those so pledged, shall be owed, and the commission shall not collect taxes for the 2003 tax year. No special election shall be necessary to repeal the levy of such taxes.
Acts 2003, No. 884, §§1 and 2, eff. July 1, 2003.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 34:1959.1
What does Louisiana Civil Code § RS 34:1959.1 cover?
Section RS 34:1959.1 ("Ad valorem taxes; special taxes; special 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 34:1959.1?
A common citation format is "Louisiana Civil Code § RS 34:1959.1" (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 34:1959.1 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.