Louisiana § RS 38:345 - Certain levee boards; ad valorem tax expenditures; Parish Transportation Fund expenditures
Full text of Louisiana Louisiana Civil Code § RS 38:345 — Certain levee boards; ad valorem tax expenditures; Parish Transportation Fund expenditures, with citation guidance and answers to common questions.
§ RS 38:345. Certain levee boards; ad valorem tax expenditures; Parish Transportation Fund expenditures
A. This Section shall apply to the Fifth Louisiana Levee District.
B. The legislature may appropriate one million dollars in Fiscal Year 1997-1998 to such a levee district as provided for in Subsection A of this Section.
C. The funds designated by this Section shall be retained in a separate account of the levee district to be expended solely for the purposes of levee construction, levee maintenance, and other flood control works necessary to help alleviate flooding within the district.
D.(1) Any levee board of a levee district as provided for in this Section shall adopt a flood prevention plan which shall include reconstruction of the levee in conjunction with the United States Corps of Engineers and which shall require approval of the board for any expenditures of monies herein dedicated to flood control.
(2) The flood prevention plan shall list all projects to be undertaken during each fiscal year which shall be based on anticipated revenues.
(3) The board shall undertake a continuing study of the flood control needs of the district and shall provide a list of projects which may be reasonably anticipated to be undertaken in the following two years.
Acts 1997, No. 736, §1; Acts 2011, 1st Ex. Sess., No. 5, §1.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 38:345
What does Louisiana Civil Code § RS 38:345 cover?
Section RS 38:345 ("Certain levee boards; ad valorem tax expenditures; Parish Transportation Fund expenditures") 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 38:345?
A common citation format is "Louisiana Civil Code § RS 38:345" (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 38:345 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.