La. Stat. tit. 38 § 1789.1
Current with operative changes from the 2024 Third Special Legislative Session
All taxes certified on behalf of any gravity drainage district or gravity subdrainage district by the governing authority or governing authorities of the parish or parishes in which such drainage or subdrainage districts shall be located shall be levied, assessed, and collected at the same time and in the same manner as parish taxes are levied, assessed, and collected.
La. R.S. § 38:1789.1