La. Const. A. § 14-3(D)
The governing authority of East Baton Rouge Parish may create within such parish sewerage districts, including one or more consolidated sewerage districts comprised of one or more existing sewerage districts, together with, if so determined by the governing authority, territory not within the boundaries of an existing sewerage district. Consolidated sewerage districts so created shall constitute sewerage districts within the meaning of sub-section c of Section 14 of Article XIV of the Constitution and as such shall enjoy all rights, powers and privileges enjoyed by other sewerage districts under the provisions of said section, including the right to issue bonds, and shall also have the right to issue certificates of indebtedness secured by local or special assessments.
Before any such consolidated district shall be finally created the governing authority of the parish shall publish in the official journal of the parish at least once not less than fifteen days prior to the date of hearing a notice of its intention to create such district and fixing a date for the holding of a public hearing in which all persons interested may be heard on the question of benefit accruing to their property by reason of the creation of the district. The governing authority in determining the boundaries of any such consolidated district shall take into consideration the question of benefits accruing to the property therein. Such notice of hearing shall set forth the proposed name and boundaries of the district, list the districts to be so consolidated and state the amount of outstanding indebtedness of each and shall state the time and place fixed for the hearing. Following the hearing on the creation of any such district the resolution creating such district shall be published one time in the official journal of the parish. Thirty days after such publication the creation of the district shall become incontestable and no court shall have any right to entertain litigation questioning the legality of the creation of such district. If the governing authority shall desire to call an election in any such district on the issuance of bonds, the levy of special taxes or the assumption of indebtedness, notice of such election may be published during the expiration of such thirty day period.
At the expiration of such thirty day period, sewerage districts included in any such consolidated district shall no longer have the right to issue bonds and all books and records and assets thereof shall be transferred to the consolidated district. Unless such consolidated district shall vote to assume the indebtedness of each underlying district as hereinafter provided, it shall be the duty of the governing authority of the consolidated district to cause taxes to continue to be levied for the payment of the outstanding indebtedness except that where such indebtedness of any underlying district consists of revenue bonds payable from service charges or obligations payable from the proceeds of special assessments, the governing authority shall continue to impose and collect such service charges and assessments. Such taxes as may be levied by the governing authority of the consolidated district in the underlying districts shall be entitled to the benefit of the exemption and reimbursal authorized by R.S. 39:253.
Consolidated sewerage districts created hereunder shall have all rights, powers and privileges granted to and enjoyed by other sewerage districts under the Constitution and laws of Louisiana.
The creation of any consolidated sewerage district hereunder shall not affect or impair in any manner contract rights enjoyed by the holders of any outstanding bonds of the underlying districts and to the extent required by such contract rights, taxes, special assessments and service charges on the property subject to the payment of principal of and interest on such bonds shall continue to be levied as above provided, provided however, that any consolidated sewerage district may assume all indebtedness of its underlying districts in the manner and with the effect provided by R.S. 39:661 et seq. for the assumption of indebtedness by parishes. In the event indebtedness is so assumed, taxes for the payment thereof shall be levied by the governing authority on all taxable property in the consolidated district. Where sewerage districts consolidated into any consolidated district hereunder have been in existence prior to August 1, 1956, the creation of the consolidated district will be solely for the purpose of continuing the sewer improvement programs for which the districts so consolidated were originally created and the provisions of R.S. 39:253 shall be regarded as applicable in all respects to all taxes levied by any such consolidated district and such district shall be considered to be a district created prior to August 1, 1956, for all purposes of said section.
For the purpose of this section, any sewerage district which may have been theretofore created and which does not at the time of consolidation have outstanding any indebtedness or unexpired special taxes may be considered by the governing authority to be an existing district for purposes of consolidation or such district may be abolished by the governing authority and the territory therein contained regarded as unorganized territory for sewerage purposes.
Any consolidated sewerage district created hereunder in addition to its right to issue bonds for improvement purposes payable from sewer revenues is hereby empowered to issue its refunding bonds for the purpose of refunding any outstanding bonds of one or more of its underlying districts, or in its discretion, may authorize and deliver a single issue of revenue bonds for both improvement and refunding purposes. Nothing in this paragraph shall be construed to authorize the refunding of any bonds which have not matured or been properly called for redemption under a right of redemption therein reserved or which the holders thereof may not voluntarily surrender. Refunding bonds so authorized shall be authorized and issued in the manner provided by law for the issuance salaries; deputy sheriffs; judges' vacations secured in the manner so provided by law, except that the governing authority may, in its discretion, provide for changes in the source of payment of such bonds as it may consider desirable and except that any refunding bonds so authorized may be either sold or may be delivered in exchange for a like principal amount of the bonds refunded or may be sold in part or exchanged in part. Where any such refunding bonds are issued for the purpose of refunding bonds which are maturing or have been called for redemption within a period of six months from the issuance of such refunding bonds, such bonds may be sold and the proceeds thereof escrowed to be used in paying the bonds refunded on the date on which they so become payable through maturity or call for redemption. No election shall be necessary to the issuance of such refunding bonds. The provisions of law applicable to maturities as interest rates borne by other revenue bonds of sewerage districts shall be applicable to such refunding bonds. Refunding bonds so issued shall not exceed in principal amount the principal amount of the bonds to be so refunded. Where any such underlying district has outstanding bonds payable from ad valorem taxes and the indebtedness represented by such bonds is assumed by the consolidated district as herein authorized, the bonds of such underlying district may be refunded into bonds of the consolidated district in the manner provided in this paragraph for the refunding of revenue bonds.
The governing authority may, in its discretion, pledge the full faith, credit and resources of the issuing sewerage district or of East Baton Rouge Parish to the payment of principal and interest on any bonds, certificates or other obligations authorized by any sewerage district in said parish whether or not such bonds, certificates or obligations are payable, under the law pursuant to which they are issued, solely from sewerage service charges, from special assessments, from the proceeds of ad valorem taxes or any combination thereof. Where the full faith, credit and resources of any such district or of the parish is so pledged, it shall be the duty of the governing body to provide by appropriate resolution for the manner in which the general revenues and tax proceeds of such district or of the parish, as the case may be, shall be made applicable to the remedying of any deficits which may exist in the revenues pledged to the payment of such bonds, certificates or other obligations. Said resolution may provide that the governing body of the parish will to the extent necessary to make certain the prompt and full payment of all principal and interest due on such bonds, certificates or obligations of any district issued pursuant hereto, set aside, dedicate and pledge so much of the general revenues of the parish in each year for the years through which the bonds, certificates or obligations are payable as may be necessary to pay them promptly in principal and interest as they mature, and to apply to the payment of such bonds, certificates or obligations such other tax revenues as may be lawfully levied and collected by the said parish to pay the said debt. Where as the result of pledging of such full faith, credit and resources general revenues or tax proceeds are used for the purpose of remedying any such deficit or deficits the parish shall be entitled to reimbursement from the first revenues pledged to the payment of such bonds, certificates or obligations thereafter received and not currently required for the payment of principal thereof or interest thereon.
No bonds, certificates or obligations to which the payment of the full faith and credit of any issuing sewerage district or of East Baton Rouge Parish or of any municipal corporation therein are pledged hereunder but which are primarily payable from sewerage service charges, special assessment proceeds, or revenues other than ad valorem taxes, shall be taken into consideration or regarded as an indebtedness of such district or the parish or such municipal corporation for purposes of the debt limitations created by sub-section f of Section 14, Article 14 of the Constitution and by the second following paragraph of this sub-section. If indebtedness of one or more underlying districts is assumed by a consolidated sewerage district, such assumed indebtedness shall be regarded as an indebtedness of the consolidated sewerage district for the purpose of such debt computations.
Any municipal corporation in the Parish of East Baton Rouge may by resolution pledge its full faith, credit and resources to the payment of principal and interest on any bonds, certificates or other obligations issued by said municipal corporation or by any sewerage district in said municipal corporation and local improvement area for sewerage purposes in the same manner, and with the same effect as provided for in the foregoing provisions authorizing the pledge of full faith, credit and resources of the Parish of East Baton Rouge.
Notwithstanding any limitation elsewhere contained in the Constitution or statutes of Louisiana, East Baton Rouge Parish, any municipal corporation in said parish, and any sewerage district in said parish may incur debt and issue bonds for sewerage purposes which including the existing bonded debt of such subdivision for such purpose, amount in the aggregate to a maximum of fifteen per centum of the assessed valuation of the taxable property in such subdivision as ascertained by the last assessment for parish purposes previous to the incurring of such indebtedness. No indebtedness incurred by such subdivision under paragraph e of Section 14 of Article 14 need be considered in the making of such computation and the last assessment previous to incurring such indebtedness shall be the last assessment completed prior to the issuance of any such bonds regardless of the assessment in effect on the date of the holding of any election at which such bonds may have been voted.
Where the full faith, credit and resources of the parish or of any sewerage district or municipal corporation shall have been pledged to the payment of bonds pursuant to the provisions of this subsection or of any appropriate legislative act, all property not exempt from taxation under the Constitution lying within the boundaries of such parish or of such sewerage district or municipal corporation, regardless of location, shall be subject to the levy of such taxes as may be necessary to the payment of principal of and interest on such bonds, certificates or other obligations.
Any resolution authorizing the issuance of bonds, certificates or obligations for sewerage purposes by East Baton Rouge Parish or by any municipal corporation or sewerage district therein and any resolution pledging the full faith, credit and resources of any such issuing district or of the parish or municipal corporation to the payment of any bonds, certificates or other obligations hereunder shall be published one time in a newspaper of general circulation in the parish subsequent to the adoption of such resolution. If the validity of any such resolution and the provisions thereof or of the bonds to be issued pursuant thereto or of the pledge of the full faith, credit and resources of the parish or issuing district or municipal corporation is not questioned in appropriate litigation within thirty days from the date of publication of such resolution, such resolution and the provisions thereof and the validity of such pledge of full faith, credit and resources shall be conclusively presumed to be legal and binding and no court shall thereafter have authority to inquire into such matters.
Any sewerage district or municipality in the Parish of East Baton Rouge is hereby vested with full power and authority to establish, acquire, construct, improve, extend and maintain within said district or municipality, or within a designated area within said municipality or district such sewerage facilities as may be required, with all necessary equipment and installations in connection therewith, including sewerage treatment and disposal facilities, pumping and lift stations, and intercepter sewer and trunk lines, within or without any such district, municipality or area, and shall have full power and authority to levy and collect local or special assessments on the real property to be benefited thereby within the said area served within said district or municipality sufficient in amount to defray the total cost of said improvement. Said special assessment shall be computed either on a square foot basis or on a front foot basis, as shall be determined by the governing authority of the district or municipality; either method of apportionment of cost as finally determined by the governing authority is hereby declared to be reasonable and proper as to benefits received by properties assessed, provided that either the one method or the other shall be applied as to the whole of each separate project involved. Except as provided in the Plan of Government of East Baton Rouge Parish and as is herein expressly provided, the procedure to be followed by the governing authority of the Parish of East Baton Rouge any district or municipality taking advantage of this paragraph shall be as provided for under the provisions of Sub-Part A of Part II of Chapter IX of Title 33 of the Louisiana Revised Statutes of 1950.
Any municipal corporation or sewerage district shall, by the adoption of an appropriate resolution and without the necessity for other procedure, have full power and authority to issue revenue bonds pursuant to the provisions of any law now or hereafter enacted authorizing the issuance of revenue bonds by a municipal corporation or sewerage district. Any such resolution shall be published one time in a newspaper published in the parish. For a period of thirty days from the date of the publication any person at interest may contest the legality of the resolution and of the bonds to be issued pursuant thereto and the provisions securing the bonds. After the expiration of thirty days no one shall have any right of action to contest the validity of the bonds or the provisions of the resolution pursuant to which the bonds were issued, and all of the bonds shall be conclusively presumed to be legal, and no court shall thereafter have authority to inquire into such matters.
Wherever in the Constitution and Laws of Louisiana powers are imposed in police juries with respect to the creation, operation and financing of special districts such term, in the case of any parish in which the police jury has been replaced by a board, council or commission as the governing authority of the parish, shall be understood to refer to such board, council or commission.
This constitutional provision shall be self-executing and no legislative act shall be necessary to the full operation and effectiveness of this section. All laws heretofore enacted by the Legislature authorizing the doing of any of the acts contemplated by this section, including acts adopted by the 1958 Legislature, are hereby ratified, validated and confirmed. The provisions hereof are supplemental and in addition to all other applicable constitutional and statutory authorization, and nothing herein shall be construed as preventing East Baton Rouge Parish, or any municipal corporation or sewerage district therein from taking advantage of such other statutory and constitutional procedures. If any provision or item of this subsection or the application thereof is held invalid, such invalidity shall not affect other provisions, items or applications of this subsection which can be given effect without the invalid provision, item or application, and to this and the provisions of this subsection are hereby declared severable.
La. Const. A. § 14-3(D)