Louisiana § RS 38:1770 - Acreage tax

§ RS 38:1770. Acreage tax

A.(1)  Gravity drainage districts and gravity subdrainage districts through their governing authority may impose and collect annually, in addition to the tax authorized by R.S. 39:551, an acreage tax or forced contribution not exceeding fifty cents per acre per year on each and every acre of land composing the gravity drainage district or gravity subdrainage district, for a period not exceeding forty years, and for the purpose of supporting or securing bonds issued to readjust, refund, extend, or unify the bonded indebtedness of the district or subdistrict, the governing authority may increase or decrease the rate of all or any portion of the acreage taxes or forced contributions.  No increase, however, which together with the acreage taxes or forced contributions theretofore levied and imposed, shall exceed fifty cents per acre per annum.  The governing authority may extend the period of time during which acreage taxes or forced contributions are to be levied and assessed, but the entire period during which all acreage taxes or forced contributions shall be imposed shall not exceed forty years.  The acreage tax or forced contribution shall be imposed by the governing authority of the gravity drainage district or gravity subdrainage district, when the governing authority is petitioned by landowners owning more than two-thirds of the acres in the gravity drainage or gravity subdrainage district, requiring the levying of the acreage tax and stating the amount thereof and the number of years for which the tax shall be levied, or if no petition is filed, then the governing authority may, in its discretion, and shall upon a petition of a majority in number of landowners and a majority in number of acres, order an election to be held to determine whether or not the acreage tax or forced contribution shall be imposed, the amount thereof, and the length of time the tax shall run.

(2)  The gravity drainage district or gravity subdrainage district, acting through its governing authority may incur debt and issue negotiable bonds therefor, including the incurring of debt and issuing of bonds for the purpose of readjusting, refunding, extending, or unifying the whole or any part of the principal or interest, or both, of outstanding bonds, the payment of which is supported or secured by acreage taxes, or forced contributions, running no longer than forty years from the date thereof, when secured by the acreage tax not exceeding fifty cents per acre, when authorized so to do by a vote of a majority in number of acres owned by landowners qualified to vote under the Constitution and laws of Louisiana, who vote at an election held for that purpose, and a majority in number of landowners of the gravity drainage district or gravity subdrainage district qualified to vote under the Constitution and laws of Louisiana, who vote at an election held for that purpose in the manner as provided in this Part.  The total amount of the debt incurred or bonds issued shall not exceed in principal and interest the aggregate amount to be raised by the forced contributions or acreage taxes during the period for which the taxes are levied.

B.(1)  Notwithstanding any provision of Subsection A of this Section to the contrary as to the amount of acreage tax or forced contribution to be imposed, gravity drainage and gravity subdrainage districts in St. Landry Parish, through their governing authority, may impose and collect annually, in addition to the tax authorized by R.S. 39:569, an acreage tax or forced contribution not exceeding three dollars per acre per year.  No increase in the rate of all or any portion of the acreage taxes or forced contributions which together with the acreage taxes or forced contributions theretofore levied and imposed shall exceed three dollars per acre per annum.  The gravity drainage or gravity subdrainage district acting through its governing authority may incur debt and issue negotiable bonds therefor, when secured by the acreage tax not exceeding three dollars per acre.

(2)  The acreage tax or forced contribution shall be levied, assessed, and imposed, debts shall be incurred, and negotiable bonds shall be issued in the manner provided in Subsection A of this Section.

Acts 1995, No. 649, §1, eff. June 20, 1995; Acts 2011, 1^st Ex. Sess., No. 5, §1.