Section 33:2740.13 - St. Tammany Parish sub-road districtsA.(1) In addition to any other taxing districts which may be created under authority of this Part, the police jury of St. Tammany Parish may create special taxing districts comprised of territory within St. Tammany Parish. Such districts shall be designated as sub-road districts.(2) The governing authority of each such district shall be appointed by the police jury of St. Tammany Parish and comprised of voters from the district. The domicile of each such district shall be the regular meeting place of the police jury; however, the governing authority of a district may meet either at such regular meeting place or at a location within the district designated by the presiding officer of said governing authority. The officers of a district shall be elected from the membership of its governing authority.(3) The purposes of any such sub-road district shall be to finance maintenance of roads and the construction, acquisition, extension, or improvement of works of capital improvements related to roads and other similar public works within the district pursuant to the provisions of this Section.B.(1) The governing authority of a sub-road district shall be authorized to levy and collect a parcel fee, which shall not exceed five hundred dollars per parcel, subject to the approval of a majority of the electors residing within the district voting at an election as hereinafter provided.(2) The proceeds of the fee shall be used for the purpose or purposes specified in the proposition approved by the electors at the election authorizing said fee, which proposition may also authorize the funding of said proceeds into bonds in accordance with the provisions of Subpart A of Part III of Chapter 4, Chapter 13, and Chapter 13-A, all of Title 39 of the Louisiana Revised Statutes of 1950.(3) Any parcel fee imposed pursuant to this Section shall be levied and collected in the same manner as other parish ad valorem taxes.(4) The parcel fee herein authorized shall be imposed by resolution of the governing authority of a district only after the question of imposition of the parcel fee and the purpose, rate, and duration of the parcel fee has been submitted to the qualified electors of the district at an election held in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the imposition of the parcel fee.(5) The proposition to authorize the imposition of the parcel fee may also include provisions authorizing the funding of the proceeds of said fee into negotiable bonds payable from an irrevocable pledge and dedication of all or a portion of the proceeds of the fee. Such bonds shall be issued by the governing authority of a district only after approval of a majority of the electors of the district.(6) A "parcel" as used in this Section shall mean a lot, a sub-divided portion of ground, or an individual tract.C.(1) In addition to the authority to issue bonds provided in Subsection B of this Section and subject to the approval of the State Bond Commission and the approval of a majority of the electors of a district voting in an election held for that purpose, the governing authority of a sub-road district shall have the authority to incur debt and issue revenue bonds for the purpose of constructing, acquiring, extending, or improving works of capital improvement related to roads and other similar public works.(2) Such bonds shall be authorized and issued in accordance with the provisions of Part XIII of Chapter 4, Chapter 13, and Chapter 13-A, all of Title 39 of the Louisiana Revised Statutes of 1950. Such bonds shall be issued in the name of the district and shall not be general obligations of the district, St. Tammany Parish, or the state of Louisiana.(3) Such bonds shall be issued by the governing authority of the district only after authorization by a majority of the electors of the district voting in an election held in accordance with the election laws of the state of Louisiana.