La. Stat. tit. 38 § 1674.14
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The governing authority of the Sunset Drainage District of St. Charles Parish may annually levy an acreage tax in an amount not to exceed twenty dollars per acre on each acre of land in the district for the purpose of improving, operating, and maintaining any drainage facilities, including but not limited to pumps, drains, levees, and other drainage works. Said tax shall be levied and collected in the manner provided in R.S. 38:1619(C), (D), and (E).
La. R.S. § 38:1674.14