Louisiana § RS 46:1098.13 - Tax collection and allocation of proceeds
Full text of Louisiana Louisiana Civil Code § RS 46:1098.13 — Tax collection and allocation of proceeds, with citation guidance and answers to common questions.
§ RS 46:1098.13. Tax collection and allocation of proceeds
For the purpose of providing revenue to carry out the objects contemplated hereby, the board may levy and collect annually a special tax not to exceed five mills on all property in the district subject to such tax in accordance with Article VI, Section 32 of the Constitution of Louisiana, subject to approval by a majority of the electors of the district voting at an election called by the board of commissioners and held for that purpose. The tax shall be collected in the same manner as other special taxes. The avails of any such tax shall be used solely for acquisition, construction, improvement, maintenance, and operation of healthcare facilities or improvements.
Acts 2020, No. 365, §1, eff. June 12, 2020.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 46:1098.13
What does Louisiana Civil Code § RS 46:1098.13 cover?
Section RS 46:1098.13 ("Tax collection and allocation of proceeds") 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 46:1098.13?
A common citation format is "Louisiana Civil Code § RS 46:1098.13" (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 46:1098.13 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.