La. Stat. tit. 38 § 1636
Current with operative changes from the 2024 Third Special Legislative Session
Neither the state nor its subdivisions shall ever be liable for any taxes or forced contributions levied, assessed or imposed under the provisions of this Part. No sale for taxes of any land or property subject to tax lien for drainage district taxes imposed under the provisions of this Part shall have the effect of destroying the lien; but the property shall always remain subject to the tax lien for the drainage taxes.
La. R.S. § 38:1636