Louisiana § RS 38:405 - Procedure for levying increased taxation
Full text of Louisiana Louisiana Civil Code § RS 38:405 — Procedure for levying increased taxation, with citation guidance and answers to common questions.
§ RS 38:405. Procedure for levying increased taxation
Whenever the commissioners of any levee district or levee and drainage district shall deem it necessary to increase the rate of taxation for levee purposes in their districts beyond the limit named in Article VI, Section 39 of the Louisiana Constitution, they shall by a majority vote pass a resolution setting forth the reason for an increased rate of taxation and ordering the rate of taxation which they may deem necessary to be submitted to a vote of the electors of their districts.
Acts 1985, No. 785, §1, eff. July 22, 1985.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 38:405
What does Louisiana Civil Code § RS 38:405 cover?
Section RS 38:405 ("Procedure for levying increased taxation") 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 38:405?
A common citation format is "Louisiana Civil Code § RS 38:405" (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 38:405 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.