Louisiana § RS 38:1902 - Ad valorem tax for maintenance, construction, and improvement
Full text of Louisiana Louisiana Civil Code § RS 38:1902 — Ad valorem tax for maintenance, construction, and improvement, with citation guidance and answers to common questions.
§ RS 38:1902. Ad valorem tax for maintenance, construction, and improvement
The governing authority of any gravity drainage or gravity sub-drainage district when authorized to do so by a vote of the resident property tax payers qualified to vote in the drainage district or sub-drainage district, of a majority, both in number and amount, may levy and collect a tax not to exceed five mills on the dollar upon all property subject to taxation in the drainage district or sub-drainage district and to run for a period not to exceed ten years. The tax shall be used for the purpose of maintaining, constructing, and improving drainage works within the territorial limits of the drainage district or sub-drainage district. The tax shall not be funded into bonds but shall be collected annually by the tax collector of the parish in which the drainage district or sub-drainage district is located, for the use and benefit of the drainage district or sub-drainage district.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 38:1902
What does Louisiana Civil Code § RS 38:1902 cover?
Section RS 38:1902 ("Ad valorem tax for maintenance, construction, and improvement") 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 38:1902?
A common citation format is "Louisiana Civil Code § RS 38:1902" (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 38:1902 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.