Section 33:2740.16 - Assumption Parish Gravity Drainage Districts; parcel feeA.(1) Each gravity drainage district in Assumption Parish may levy and collect a parcel fee within the parish which shall not exceed one hundred fifty dollars per parcel per year.(2) The parcel fee shall be imposed by the gravity drainage district only after the question of the imposition of the parcel fee and its purpose, rate, and duration have been approved by a majority of the voters of the district voting at an election held for such purpose. The proceeds of such parcel fee shall be expended for the purposes of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and all purposes incidental thereto, including paying compensation for the exercise of permanent or temporary servitudes, and to pay, in whole or in part, debt obligations of the district issued for such purposes.(3) Any parcel fee imposed pursuant to this Section shall be a special tax which shall be levied by resolution adopted by the gravity drainage district. Such parcel fee shall be due and owing and collected in the same manner as ad valorem taxes. The lien of the district for nonpayment of a parcel fee shall prime all other liens except those for ad valorem taxes and prior recorded local or special assessments.B. The gravity drainage district may incur debt and issue bonds payable from an irrevocable pledge and dedication of all or a portion of the proceeds of a parcel fee for any or all of the purposes set forth in Subsection A of this Section, provided, however, that the question of funding said proceeds into bonds shall have been approved by a majority of the voters of the district voting at an election held for that purpose and the State Bond Commission shall have approved the issuance of said bonds. The question or proposition with respect to the funding of the proceeds of the parcel fee into bonds may be voted upon at the election held to authorize the imposition of the parcel fee or may be submitted to the voters at a separate election held for that purpose. Such bonds may be sold at a public or private sale and shall be issued pursuant to the provisions of a resolution adopted by the gravity drainage district, provided, however, that the bonds shall mature over a period not to exceed the period for which the parcel fee is authorized. Such bonds and the income therefrom shall be exempt from taxation by the state of Louisiana and by any parish, municipality, or other political subdivision thereof.C. The gravity drainage district may incur debt and issue certificates of indebtedness for any or all of the purposes set forth in Subsection A of this Section pursuant to the provisions of R.S. 33:2921 through 2925, subject to the approval of the State Bond Commission.D. A "parcel" as used in this Section shall mean a lot, a subdivided portion of ground, or an individual tract.Acts 1988, No. 871, §1, eff. 7/18/1988.