Louisiana Code § RS 33:3937

Tax for maintenance of sewerage system
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The governing authority of the municipality may levy an annual tax upon the taxable property within the sewerage district not to exceed one mill on the dollar, which tax shall be assessed, levied and collected at the same time and in the same manner as other municipal taxes. The proceeds thereof shall be paid to the board of sewerage commissioners to be applied to the maintenance of the sewerage system. The governing authority may not order the collection of the tax unless authorized by a majority, in number and amount, of the resident property taxpayers voting in an election called for that purpose.

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