Louisiana § RS 48:1308 - Limitations on tax levy
Full text of Louisiana Louisiana Civil Code § RS 48:1308 — Limitations on tax levy, with citation guidance and answers to common questions.
§ RS 48:1308. Limitations on tax levy
No consolidated district created hereunder shall, without an election as hereinafter provided, levy a rate of taxation greater than that being levied by the underlying districts at the time of consolidation, nor shall the consolidated district be authorized to levy such taxes for any longer period of time than such taxes could have been levied by the underlying districts. Any consolidated district may levy taxes for a longer period of time and in excess of those being levied by the underlying districts if the rate, purpose and duration of the consolidated district tax first is submitted to the electors of the consolidated district at an election called and held for that purpose and is approved by a majority in number of the electors voting in said election.
Amended by Acts 1975, No. 465, §2; Acts 2024, No. 610, §2A; Redesignated from R.S. 48:1305.
NOTE: Former R.S. 48:1308 redesignated as R.S. 48:1303 by Acts 2024, No. 610, §2A.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 48:1308
What does Louisiana Civil Code § RS 48:1308 cover?
Section RS 48:1308 ("Limitations on tax levy") 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 48:1308?
A common citation format is "Louisiana Civil Code § RS 48:1308" (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 48:1308 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.