Section 33:2740.14 - St. Tammany Parish special recreation districtsA. The governing authority of the parish of St. Tammany is hereby authorized to create special recreation districts comprised of territory within the boundaries of St. Tammany Parish. All of the land in any such district shall be contiguous and, at the time of creation, shall not be included within the boundaries of any municipality within the parish.B. The governing authority of each such special recreation district shall consist of a five-member board of commissioners, the members of which shall be appointed by, and shall serve at the pleasure of, the police jury of St. Tammany Parish, or its successor, and shall be registered voters residing within the boundaries of such district.C. Any special recreation district created pursuant to this Section shall be considered a political subdivision of the state of Louisiana, and is granted and shall have all the powers necessary to construct, acquire, operate, and maintain recreational facilities and, without limitation, shall have all the rights, powers, and authority enumerated for recreation districts in R.S. 33:4562 and R.S. 33:4563. In addition, and without limitation, special recreation districts shall have the following powers: (1) To fix, maintain, collect, and revise rates and charges for the equipment or facilities of such districts and the services rendered thereby.(2) To make bylaws for the management and regulation of their affairs.(3)(a) To levy and collect a parcel fee within its boundaries, which shall not exceed five hundred dollars per parcel per year, which parcel fee shall be imposed by resolution by the governing authority of such district only after the question of the imposition of the parcel fee and the purpose, rate, and duration of the parcel fee has been approved by a majority of the voters residing in such district voting at an election held therein.(b) The proceeds of such parcel fee shall be expended for any lawful district purpose.(c) Any parcel fee imposed pursuant to this Section shall be levied and collected and be due and owing annually. Such fee may be carried on the tax rolls of St. Tammany Parish and collected at the same time as parish ad valorem taxes. If any parcel fee is not paid when due, such district shall proceed against the parcel for the collection of the amount of the fee unpaid and delinquent, any collection costs incurred by such district plus interest at a rate not exceeding twelve percent on the unpaid amount of the parcel fee, and in the event legal proceedings are necessary to effect collection, court costs and reasonable attorney fees. Provided, however, that attorney fees shall be payable by the parcel owner only if demand by the governing authority of such district has been made on the parcel owner by registered or certified mail, and such parcel owner has failed to pay the amount due within ten days after such demand. A judgment obtained for nonpayment of a parcel fee, upon being recorded in the mortgage records in St. Tammany Parish, shall prime all other liens except those for taxes and prior recorded local or special assessments.(d) If there are one or more property mortgages on such parcel and the mortgage holder or holders have notified the tax collector in St. Tammany Parish of such recorded mortgage in accordance with the requirements of R.S. 47:2180.1, a district, prior to proceeding against such parcel for failure to pay a parcel fee, shall give notice to each mortgage holder of the amount of the parcel fee due and owing on such parcel and that such parcel fee must be paid within twenty days after the mailing of the notice or proceedings will be commenced against the parcel. Such notice shall be sent to each such mortgage holder by certified mail return receipt requested or made by personal or domiciliary service on such mortgage holder.(4) To incur debt and issue bonds payable from an irrevocable pledge and dedication of all or a portion of the proceeds of a parcel fee, provided, however, that the question of funding said proceeds into bonds shall have been approved by a majority of the voters residing in such district voting at an election held therein. Such bonds may be sold at public or private sale and shall be issued pursuant to the provisions of a resolution adopted by the governing authority of such district, provided, however, the bonds shall mature over a period not to exceed the period for which the parcel fee, the proceeds of which are to be used to pay principal and interest on the bonds, is authorized. Such bonds and the income therefrom shall be exempt from taxation by the state of Louisiana and by any parish, municipality, or political subdivision thereof.(5) To incur debt and borrow money as otherwise provided by law, including but not limited to the right to issue certificates of indebtedness pursuant to the provisions of R.S. 33:2921 to 33:2925, inclusive, subject to the approval of the State Bond Commission.D. As used in this Section, "parcel" means a lot, a subdivided portion of ground, or an individual tract.Acts 1986, No. 664, §1; Acts 1988, No. 385, §1, eff. 7/10/1988.