La. Const. art. VI § 38 Levee Districts

• Library: Constitution of the State of Louisiana of 1974
• Currency: Current with changes from the November 3, 2020 election
• Citation: La. Const. art. VI § 38

(A) Establishment.

(1) The legislature by law may establish regional flood protection authorities, with territorial jurisdiction limited to parishes and levee districts which are situated entirely or partially within the coastal zone as described in R.S. 49:214.24 as of the effective date of this Section, and provide for their territorial jurisdiction, governing authority, powers, duties, and functions for the purpose of constructing and maintaining levees, levee drainage, flood protection, and hurricane flood protection within the territorial jurisdiction of the authority, and for all other purposes incidental thereto. Each authority shall be governed by a board of commissioners which shall also be the governing authority of each levee district within the territorial jurisdiction of the authority.

(2) The legislature, by law, may include within territorial jurisdiction of the regional flood protection authority one or more parishes or portions of parishes which are included in one or more levee districts that are not included within territorial jurisdiction of the authority. The inclusion of such parishes or portions of parishes shall not affect the authority of the respective levee district (a) to levy taxes in such areas nor prohibit the levy of taxes provided for in this Section in such areas, (b) to employ and provide for its employees, or (c) to own, construct, and maintain its property.

(B) Authority-wide Tax. In addition to the taxes authorized to be levied by any levee district situated within the territorial jurisdiction of a regional flood protection authority, the board of commissioners of the authority may levy annually a tax on the dollar of the assessed valuation of all property not exempt from taxation situated within the territorial jurisdiction of the authority. The necessity and the levy and rate of the tax, or any increase thereof, shall be subject to the provisions of Article VII, Section 20 of this Constitution and shall be subject to the provisions of Article VII, Section 21(F) of this Constitution and shall be submitted to the electors within the authority, and the tax or increase shall take effect only if approved by: