Louisiana § RS 34:3161 - Special taxes; assessment; collection

§ RS 34:3161. Special taxes; assessment; collection

A.  The commission shall have authority, when authorized so to do by a vote of a majority of the electors residing in the port area qualified to vote and voting at an election for such purpose in accordance with law, to levy annually on all property situated within the port area, subject to taxation, an ad valorem tax not to exceed two and one-half mills on the dollar.  Upon its own initiative the commission may call a special election and submit to the qualified electors of the port area the question of authorizing the levy of such a tax.  The commission shall call such a special election when requested so to do by petition in writing signed by one-fourth of the qualified electors eligible to vote at such election.  These special taxes shall be levied, assessed and collected on the property within the port area under the same methods, terms, and conditions and at the same time as state and parish taxes are levied, assessed, and collected.  These taxes shall be secured by the same liens upon the property subject to taxation within the port area as apply to taxes for state and parish purposes, and the property subject to any taxes within the port area shall be sold for failure to pay the same in the manner as property is sold for delinquent state, parish, and other taxes under the laws of the state.  

B.  The provisions of the constitution and all laws regulating the collection of taxes, the creating of tax liens and mortgages, tax penalties and tax sales also shall apply to the collection of all taxes authorized by this Section.  The sheriffs and ex officio tax collectors for the parishes of Caddo and Bossier shall make a monthly settlement with the treasurer of the commission and receive from him a receipt for the amount of the taxes paid over in the same manner as tax collectors are required to settle with the state.  The tax collector shall receive from the treasurer the same quietus for a full settlement of taxes due and exigible in any given year and account for the delinquents or deductions in the same manner as though accounting to the state for state taxes.  The sheriff and ex officio tax collector shall retain from all taxes collected by him for the port area the same commission allowed thereon to him by law on special taxes and shall deposit the amount thereof with the parish treasurer to the credit of the sheriff's salary fund.  Upon the failure of the tax collector to comply with the provisions of this Section, the commission shall proceed against him and the sureties on his official bond for the collection of whatever money may be owing to the commission for such special taxes.  

Added by Acts 1975, No. 66, §1.