La. Stat. tit. 38 § 1999
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The board of commissioners may divide the lands in the Lafourche Basin Levee and Drainage District into classes or sub-drainage districts, and tax, locally assess, and impose forced contributions and acreage taxes on the lands in the classes or sub-drainage districts in proportion to the benefits derived by the land from the drainage. All lands in the same class or sub-drainage districts shall pay an equal tax, local assessment, enforced contribution or acreage taxes.
La. R.S. § 38:1999