Louisiana Code § RS 33:9208

District tax
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Subject to the approval of the electors of the district as herein provided, the district may levy and collect annually an ad valorem tax on all property in the district subject to such a tax under the authority of Article VI, Section 32 of the Louisiana Constitution. The tax may be of any amount and for such number of years as provided in the proposition submitted to the electors to authorize its levy. The avails of this tax are to be used for the construction, acquisition, improvement, operation, or maintenance of facilities or other public improvements included in the master plan.

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