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- Part V. Miscellaneous Provisions
La. R.S. § 33:3748 Municipalities In St. Mary Parish; Property Taxes and Charges For Drainage Works
Library | Louisiana Statutes |
Edition | 2023 |
Currency | Current with changes from the 2023 Legislative Session |
Year | 2023 |
Citation | La. R.S. § 33:3748 |
A. The governing authority of any municipality within the parish of St. Mary shall have and is hereby vested with full power and authority to:
(1) Levy special taxes on all the property within the municipality for the purpose of maintaining, operating, constructing, and improving the drainage works in the municipality in the manner provided by the constitution and laws of this state after having been authorized to do so at a special election held in accordance with the provisions of the constitution and laws of this state.
(2) Levy and impose a charge for the purpose of maintaining, operating, constructing, and improving drainage works within the municipality, such charge to be imposed on a per acre basis, provided that prior to levying such charge, the governing authority shall give notice of intention by publication of a notice once a week for three consecutive weeks in its o...
B. All laws providing for, regulating, and governing the collection of state and local taxes and the creation of tax liens, penalties, methods, and procedures for sales for delinquent taxes shall also apply to regulate and govern the collection of the charges authorized to be imposed or levied under the provisions of this Section and the charges shall be collected through the tax collector of the municipality in which may be situated the lands of the municipality at the same time and in the same manner that he collects the state and local taxes.
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