Louisiana § RS 38:1901 - Acreage tax or forced contribution for maintenance, improvements, and repairs
Full text of Louisiana Louisiana Civil Code § RS 38:1901 — Acreage tax or forced contribution for maintenance, improvements, and repairs, with citation guidance and answers to common questions.
§ RS 38:1901. Acreage tax or forced contribution for maintenance, improvements, and repairs
The governing authority of any gravity drainage district or gravity sub-drainage district when authorized so to do by a vote of a majority in number and amount of the property tax payers qualified to vote under the Constitution and laws of this state in the gravity drainage district or gravity sub-drainage district, may levy and collect an acreage tax or forced contribution not to exceed thirty-five cents per acre per year on the land in the gravity drainage district or gravity sub-drainage district for a period not to exceed ten years. The acreage tax or forced contribution shall not be funded into bonds but shall be annually collected and used for the purpose of maintaining, improving, and keeping in repair the system of gravity drainage constructed in the gravity drainage district or gravity sub-drainage district, all within the limits prescribed in the provisions of Section 14 of Article XIV of the Constitution.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 38:1901
What does Louisiana Civil Code § RS 38:1901 cover?
Section RS 38:1901 ("Acreage tax or forced contribution for maintenance, improvements, and repairs") 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 38:1901?
A common citation format is "Louisiana Civil Code § RS 38:1901" (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 38:1901 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.