Louisiana § RS 39:813 - Levy of tax; contesting validity
Full text of Louisiana Louisiana Civil Code § RS 39:813 — Levy of tax; contesting validity, with citation guidance and answers to common questions.
§ RS 39:813. Levy of tax; contesting validity
A. If the electors vote in favor of the proposition to levy taxes, authorized by this Part, the governing authority, after promulgation of the results of the election and pursuant to the terms of the proposition submitted, shall levy the special taxes so authorized.
B. The resolution promulgating the result of the special tax election shall be published once in the official journal of the political subdivision.
C. For sixty days after promulgation of the result of an election held to levy a tax hereunder, any person in interest may contest the legality of the election or the tax authorized for any cause. After that time no one shall have any cause or right of action to contest the regularity, formality, or legality of the election. If the validity of any election, or tax authorized or provided for is not raised within the sixty days, the authority to levy the tax, the legality thereof, and the taxes shall be presumed to be valid.
Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 39:813
What does Louisiana Civil Code § RS 39:813 cover?
Section RS 39:813 ("Levy of tax; contesting validity") 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 39:813?
A common citation format is "Louisiana Civil Code § RS 39:813" (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 39:813 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.