La. Stat. tit. 38 § 1634

Current with operative changes from the 2024 Third Special Legislative Session

Section 38:1634 - Determination of annual installment; levy of maintenance tax; certificate and table

The board of commissioners shall each year after the levy and apportionment of the total taxes provided in R.S. 38:1631, and including the year, determine, order, and levy the amount of the annual installment of the total taxes levied under R.S. 38:1631, and shall at the same time levy a maintenance tax as hereinbefore provided for. The taxes shall become due, delinquent, and be collected during the year at the same time that state and parish taxes are due and collected. The annual installment and levy shall be evidenced and certified by the board not later than September 1st of each year to the sheriff and ex-officio tax collector of each parish in which lands and other property of the district are situated. The annual installment of taxes shall not exceed in any one year ten per cent of the total taxes levied under R.S. 38:1631. The certificate of the installment tax shall be in substantially the following form: State of Louisiana

)

) ss.

Parish of _________

)

To the Sheriff and Ex-Officio Tax Collector of _______________________ Parish, Louisiana:

This is to certify that by virtue and authority of the provisions of R.S. 38:1631, the Board of Commissioners of _____ Drainage District have and do hereby levy the sum of ________ as the annual installment of tax for the year 19 ___ of the total tax levied under the provisions of R.S. 38:1631, which total tax has heretofore been certified to the clerk of court and recorder of mortgages of your parish; and the board of commissioners by and under the authority of R.S. 38:1633, has levied and does hereby levy and authorize the collection of the sum of $______ as a maintenance tax for the year; the annual installment of tax and maintenance tax on the real estate and other property situated in your parish are set out in the following table, in which are:

(1) The names of the owners of the lands and other property as of January 1, of this year;

(2) the description of the lands and other property opposite the names of the owners;

(3) the amount of the installment of tax levied on each tract of real estate and other property, and

(4) the amount of maintenance tax levied against the land and property.

The taxes shall be collectible and payable the present year at the same time that state and parish taxes are due and collectible, and you are directed and ordered to demand and collect the taxes at the time you demand and collect the state and parish taxes due on the same lands and other property, and this "Drainage Tax Book" shall be your warrant and authority for making demand and collection.

Witness the signature of the president of the board of commissioners, attested by the seal of the district, and the signature of the secretary of the board, this ______ day of _________ A.D. 19 ____

(Seal)

____________________________

President.

___________________________

Secretary.

Then shall follow a table or schedule showing in properly ruled columns, (1) the names of the owners of the lands and other property of date January 1st, of the year of the levy; (2) the descriptions of the lands and other property opposite the names of the owners; (3) the amount of the annual installment tax levied on each tract of land or piece of property; (4) the amount of maintenance tax;

(5) a blank column in which the collector shall record the several amounts as collected by him;

(6) a blank column in which the collector shall record the date of payment of the different sums;

(7) a blank column in which the collector shall record the names of the person or persons paying the several amounts. The columns in which appear the annual installment tax and the maintenance tax, if any, shall be correctly totaled and the total amount shall correspond to the amount set out in the above mentioned certificate. The certificate and table shall be prepared in the form of a well-bound book, which shall be endorsed and named "Drainage Tax Book" _________ Drainage District _____, _____ Parish, Louisiana, for the year 19 __, which endorsement shall also be printed at the top of each page in the book.

La. R.S. § 38:1634