Louisiana Code § RS 40:1501.2

Fire protection districts; DeSoto Parish; tax collections not to be reduced
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Notwithstanding any other law to the contrary, the entirety of the collection of any tax imposed under authority of R.S. 40:1501, relative to any fire protection district within the parish of DeSoto, shall be made available to the relevant fire protection district, and shall not be reduced by being diverted for any other purpose.

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