Louisiana § RS 48:588 - Special tax for maintenance; election
Full text of Louisiana Louisiana Civil Code § RS 48:588 — Special tax for maintenance; election, with citation guidance and answers to common questions.
§ RS 48:588. Special tax for maintenance; election
Whenever an election is called by the governing authority of any parish or district for the purpose of incurring debt and issuing bonds therefor, for the purpose of acquiring, building, improving, or maintaining public roads or highways, the governing authority may, at the same time, submit to the property taxpayers of the parish or district a proposition to levy a special tax of not more than five mills on the dollar for a period of not more than ten years, for the purpose of maintaining and keeping in repair these public roads and highways.
When an indebtedness has been incurred in any parish or district and bonds have been issued therefor for the purpose of acquiring, building, maintaining, or improving public roads or highways, the governing authority of the parish or district may call an election throughout the parish or district for the purpose of submitting to the property taxpayers thereof the proposition set out in the first paragraph of this Section.
The rate, object, and purpose for which the tax is to be levied and the number of years it is to run shall be stated in the ordinance or resolution calling the election.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 48:588
What does Louisiana Civil Code § RS 48:588 cover?
Section RS 48:588 ("Special tax for maintenance; election") 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 48:588?
A common citation format is "Louisiana Civil Code § RS 48:588" (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 48:588 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.