La. Stat. tit. 33 § 9039.30
Current with operative changes from the 2024 Third Special Legislative Session
Any lien in favor of the district arising under this Chapter may be enforced by the district in a court of competent jurisdiction as provided by law. Such proceedings may be brought at any time after the expiration of one year from the date any tax, or installment thereof, becomes delinquent.
La. R.S. § 33:9039.30