Louisiana Code § RS 38:403

Sheriffs to furnish levee boards and levee and drainage boards with copy of settlement with state auditor
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The sheriffs of all parishes contained within any levee district or levee and drainage district of this state shall furnish quarterly to the secretary of the levee board or levee and drainage board of their respective districts a duplicate copy of their reports to and settlement with the state auditor insofar as they shall have reference to any levee taxes in the districts.

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