La. Stat. tit. 33 § 2740.11

Current with operative changes from the 2024 Third Special Legislative Session
Section 33:2740.11 - St. Tammany Parish tax district; levy of ad valorem tax
A. The police jury of St. Tammany Parish is hereby authorized to create one or more special taxing districts within Ward Eight of the parish. No municipality or any portion thereof shall be included within any district so created.
B. Any district created pursuant to this Section shall be created by ordinance of the police jury of St. Tammany Parish. The governing authority of the district shall be the police jury of St. Tammany Parish, the domicile shall be the regular meeting place of the police jury, and the officers of the police jury shall be the officers of the district.
C.
(1) In order to fund projects of capital improvement within any district created pursuant to the provisions of this Section, including but not limited to improvements in public roads and streets, the police jury of St. Tammany Parish is hereby authorized to levy and collect an ad valorem tax not exceeding ten mills on all taxable property within the district, subject to the approval of a majority of the electors residing within the district voting at an election as hereafter provided.
(2) Any tax imposed pursuant to this Section shall be imposed by ordinance of the police jury and shall be levied and collected in the same manner as other parish ad valorem taxes.
D.
(1) An ordinance imposing a tax herein authorized shall be adopted by the police jury only after the question of imposition of the tax and the purpose, rate, and duration of the tax 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 adoption of the ordinance.
(2) The proposition may also include provisions authorizing the funding of the proceeds of the ad valorem tax into negotiable bonds or certificates of indebtedness payable solely from the irrevocable pledge and dedication of all or a portion of the proceeds of the tax.

La. R.S. § 33:2740.11

Acts 1985, No. 1011, §1.