reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1707. Exemption from laws forbidding inclusion in more than one district

RS 38:1707 - Exemption from laws forbidding inclusion in more than one district
No drainage district created or organized under the provisions of this Part shall be subject to the provisions of any law of this state forbidding land to be included within more than one drainage district and all drainage districts created under this Part are expressly exempted from these provisions.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1751. Creation of district by parish; designation

RS 38:1751 - Creation of district by parish; designation
A. The various parishes of the state, the parish of Orleans excepted, may create on their own initiative, from lands which drain by gravity, gravity drainage districts. These districts shall be known as "Gravity Drainage Districts" with the number which the police jury may designate.
B. As used in this Chapter, unless the context clearly indicates otherwise, the term "police jury" means the governing authority of the various parishes.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1752. Territory included; change of boundaries

RS 38:1752 - Territory included; change of boundaries
No gravity drainage district shall be created comprising the whole territory of a parish, nor shall it contain, within its limits, less than five landowners. The police jury, with the concurrence of the drainage commission may at any time prior to the incurring of debt, issuing of bonds, or levying tax, change the boundaries of the drainage district, so as to enlarge or diminish the limits, or to repeal entirely the ordinance creating the drainage district.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1753. Authority to create sub-districts

RS 38:1753 - Authority to create sub-districts
In all cases where gravity drainage districts have been, or will be, organized by the action of a police jury, or the joint action of two or more police juries, the police jury may create gravity sub-drainage districts therein in the manner and on the conditions provided in this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1754. Creation of district upon petition of land owners; resolution

RS 38:1754 - Creation of district upon petition of land owners; resolution
The police jury shall create a gravity drainage district when petitioned by a majority in number of acres or a majority of the resident land owners in the area thus to be formed into a gravity drainage district where the area contains forty or less land owners and where the area contains more than forty land owners, then the gravity drainage district shall be created upon petition of twenty-five of the land owners of the district. This resolution creating the gravity drainage districts or the sub-drainage districts shall fix the boundaries thereof, and shall give to the district or sub-district a numerical designation, as follows:
Gravity Drainage District No. __ of the Parish of ______ or Gravity Sub-Drainage District No. __ of Gravity Drainage District No. __ of the Parish of ______.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1756. Publication of ordinance

RS 38:1756 - Publication of ordinance
Whenever gravity drainage districts or gravity sub-drainage districts are created or reorganized under the provisions of this Part, or lands have been added to a gravity drainage district or gravity sub-drainage district, as provided in R.S. 38:1799, a copy of the ordinance or ordinances of the police jury or police juries, duly certified to by the secretary, shall be published for thirty days in a newspaper published in the parish, or parishes in which the lands embraced in the gravity drainage or sub-drainage district lie, or if there is no newspaper published therein, the publication shall be made in a newspaper published in an adjoining parish and by posting in three public places in the district or sub-district, four publications in the newspaper once a week constituting publication for thirty days.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1757. Contests and objections

RS 38:1757 - Contests and objections
Within thirty days from the date of the first publication any owner of property within the limits of the gravity drainage district or sub-drainage district may appeal to the courts for the purpose of contesting the action of the police jury or police juries, or urging any objection to the inclusion of his lands in the gravity drainage district or gravity sub-drainage district. After this time the action of the police jury or police juries shall be absolutely incontestable for any cause whatsoever, and it shall be conclusively presumed that the gravity drainage or sub-drainage district is regularly and legally created and that each and every acre of land in the gravity drainage or sub-drainage district is the character of land that should be included therein. No court shall be vested with jurisdiction to entertain any cause which calls in question the validity or regularity of the action of the said police jury in creating or re-organizing the gravity drainage or sub-drainage district, or raises the question of whether the lands located therein should have been included, drain naturally or by gravity, or will be benefited by gravity drainage works. Nothing contained in this section shall be construed as requiring the board of drainage commissions of any gravity drainage or sub-drainage district to await the expiration of the thirty days limitation herein provided for, before proceeding to organize and do and perform all of the acts or things authorized to be done and performed by them under the provisions of this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1758. Board of commissioners; eligibility

RS 38:1758 - Board of commissioners; eligibility
All gravity drainage districts formed or created under the provisions of this Part shall be governed and controlled by five commissioners, who shall be the governing authority of the district or sub-district. These commissioners or their wives must be assessed with real estate in the district to the value of five hundred dollars, or they must be the representative of some corporation owning lands in the district to the value of five hundred dollars. The representative of a corporation may be an officer of the corporation, or may be some person not connected with the corporation as officer or stock holder, but is designated to represent the corporation by a resolution of the board of directors to that effect. Persons possessing the qualifications, or persons thus designated to represent a corporation, may be drainage commissioners, whether they be residents or non-residents. A drainage commissioner may hold the position of drainage commissioner in two or more drainage districts and may hold these positions in addition to any other office that may be held by him, and the holding of position as drainage commissioner shall not be considered in contemplation of law as dual office holding.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1759. Appointment and terms of commissioners

RS 38:1759 - Appointment and terms of commissioners
A. The police jury organizing the drainage district shall appoint five commissioners in each district, two of the commissioners for the term of two years and three for the term of four years, and all selections or appointments thereafter shall be for the term of four years. The appointment of commissioners by the police jury shall be made upon the petition or recommendation of a majority in number of acres or a majority of the resident land owners in the district where the district contains forty or fewer land owners. Where more than forty land owners are embraced in the district, the appointment shall be made upon the recommendation or petition of twenty-five of the land owners of the district. Where there is a contest over the appointment of commissioners, the police jury shall give the appointment to those commissioners who are recommended by the land owners owning the greatest number of acres of land in the districts. In the absence of any petition or recommendation, the police jury may appoint commissioners in their discretion.
B. Notwithstanding the provisions of Subsection A of this Section, the board of commissioners of Gravity Drainage District No. 2 and Gravity Drainage District No. 5 of Livingston Parish shall consist of seven members, subject to all other requirements of qualifications for office provided in Subsection A of this Section.
Amended by Acts 1966, No. 447, §1; Acts 2017, No. 169, §1, eff. June 12, 2017; Acts 2019, No. 84, §1, eff. June 4, 2019.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1760. Creation of districts in adjoining parishes

RS 38:1760 - Creation of districts in adjoining parishes
When the drainage by gravity of any locality is such that in the opinion of the police juries of the respective parishes, it becomes necessary to organize or create gravity drainage districts composed partly of land situated in two or more parishes, then the drainage districts may be created by joint resolution of the police juries of the respective parishes, or by a resolution to that effect passed by the police jury of one parish and approved by the police jury or juries of the other parish or parishes. The police juries shall create the district upon a petition being presented to them as provided in R.S. 38:1751 covering the creation of gravity drainage districts from lands lying in one parish.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1761. Selection of commissioners

RS 38:1761 - Selection of commissioners
In the event of the creation of a gravity drainage district within two or more parishes, the drainage commissioners shall be appointed or selected as aforesaid, three by the police jury of the parish which has the greatest area in the district and two by the police jury of the other parish. When all or portions of three parishes are included, two commissioners shall be appointed by the governing authority of the parish having the greatest area in the district, two shall be appointed by the governing authority of the parish having the second largest area in the district, and one shall be appointed by the governing authority of the other parish. When all or portions of four parishes are included, two commissioners shall be appointed by the governing authority of the parish which has the greatest area in the district and one commissioner shall be appointed by the governing authorities of each of the other parishes. When all or portions of five parishes are included, the governing authorities of each of the parishes shall appoint one commissioner. When all or portions of more than five parishes are included, the governing authorities of the five parishes having the greatest acreage in the district each shall appoint one of the five commissioners. When all or portions of more than one parish are included within the district, the commissioners shall determine the terms by drawing lots for the long and short terms. Any commissioner so appointed may be removed for cause by the police jury appointing him. Failure or refusal by a commissioner to perform any or all of the duties prescribed by this Part shall be good cause for removal.
Amended by Acts 1966, No. 447, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1762. Creation of districts upon petition of property owners

RS 38:1762 - Creation of districts upon petition of property owners
Upon the failure or refusal of the police juries to organize a gravity drainage district when needed of territory composed partly of the parishes of each, they are hereby required to form the gravity drainage district when petitioned so to do by property owners as is provided for in R.S. 38:1751 governing the creation of gravity drainage districts from lands of one parish. The police juries shall form gravity drainage districts within the parishes when petitioned in the manner provided in R.S. 38:1751, and shall create, or shall approve the creation of gravity drainage districts composed of lands situated in two or more parishes, in the manner as provided in R.S. 38:1760, upon there being presented to the police juries a petition signed by the requisite number of property owners as provided for in R.S. 38:1751, governing the creation of gravity drainage districts from the lands of one parish. The fact that there may be presented to any police jury, or juries, a petition objecting to the creation of the gravity drainage district, or districts, shall not be just ground for the police jury or juries refusing to create or approve the creation of the gravity drainage district or districts when thus petitioned.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1763. Gravity sub-drainage districts

RS 38:1763 - Gravity sub-drainage districts
Gravity sub-drainage districts shall be composed of territory which is wholly within the limits and is less than the entire territory of a gravity drainage district. The sub-drainage district may be created from the land of one land owner. The governing body of any gravity sub-drainage district shall be the board of drainage commissioners of the gravity drainage district in which the sub-drainage district is situated. The resolution or resolutions creating gravity sub-drainage districts shall define the limits of the sub-drainage district, and the boundaries may be changed by the police jury or police juries creating the district, if the action be taken prior to the issuing of bonds or the levying of taxes therein. Gravity sub-drainage districts may also be formed on the petition of the board of commissioners of the gravity drainage district in which the proposed gravity sub-drainage district is situated, and they shall be formed upon a petition being presented as provided in R.S. 38:1751 for the compulsory creation of gravity drainage districts. The corporate seal of a gravity drainage district may be used as the corporate seal of any gravity sub-drainage district situated within its limits.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1765. Domicile; organization meeting

RS 38:1765 - Domicile; organization meeting
The police juries creating gravity drainage districts as aforesaid, with corporate powers, shall designate the domicile of the corporation, at which domicile it shall be sued and service of citation made on its president, either in person or on some person in charge of the office. The domicile of a sub-drainage district shall be the domicile of the parent district. The domicile of the drainage district when once established by the police jury may thereafter be changed and a new domicile fixed by a resolution of the drainage commissioners, and notice to that effect, signed by the president of the commission, shall be published for thirty days in a newspaper published in the parish in which the gravity drainage district is situated. When any gravity drainage district is created hereunder, the police jury shall designate the time and place for the first meeting of the commission.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1766. Officers of the board; fiscal agent

RS 38:1766 - Officers of the board; fiscal agent
A.(1) Immediately upon meeting, the board of commissioners shall proceed to organize by electing from among their number a president and a vice president. The president shall preside over all meetings of the board and perform all duties usually required of presidents of corporate bodies. The vice president shall perform the duties of the president in case of his absence or disability.
(2) The board shall elect a treasurer, who shall also serve as secretary. The secretary-treasurer shall receive a salary of not less than fifteen dollars nor more than two hundred dollars per month, to be fixed by the board. The secretary-treasurer shall maintain an office at the parish seat of each parish and shall keep the office open during business hours for the purpose of transacting the business of the district and for the convenience of the taxpayers thereof. The secretary-treasurer shall furnish bond in such amount and in the manner now provided by law for the faithful accounting of all funds turned over to him for the account of the district.
(3) Notwithstanding the provisions of Paragraph (2) of this Subsection, the secretary-treasurer of the board of commissioners of Gravity Drainage District No. 1 of Rapides Parish shall receive a salary of not less than fifteen dollars nor more than five hundred dollars per month, to be fixed by the board.
B. The board shall also elect one of the solvent chartered banks of the state, and other things being equal, a bank situated in the drainage district or parish or parishes in which the district is situated, in which all funds shall be deposited, which bank shall pay interest at not less than three percent per annum, on daily balances. A fiscal agent may be chosen, who will materially aid the sale of the bonds of any drainage or subdrainage district, in which event, the fiscal agent may pay a lesser rate of interest or no interest at all.
Amended by Acts 1972, No. 116, §1; Acts 1975, No. 519, §1; Acts 1984, No. 172, §1; Acts 2001, No. 345, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1767. Powers and duties of board of commissioners

RS 38:1767 - Powers and duties of board of commissioners
The board of drainage commissioners may open all natural drains which they deem necessary in their respective districts and perform all work connected therewith, which they may deem necessary to make the opening of the natural drains effective. They may cut and open new drains, ditches, and canals wherever deemed necessary. In order to carry out the drainage works, the drainage commissioners may enter into contracts for the performance of these works, or purchase machinery and have the work performed under their supervision, and perform all other acts necessary to fully drain all the land in their districts and maintain the drainage when established.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1768. Levy of tax or forced contribution

RS 38:1768 - Levy of tax or forced contribution
The commissioners may provide the funds necessary for conducting drainage work by levying any tax or forced contribution which is authorized by the constitution and laws of this state. If the tax to be levied is an acreage tax levied by the vote of the electors of the gravity drainage district for gravity drainage, then the tax shall by resolution of the governing authority of the district, be levied for the full term for which it was voted. If the tax levied be an ad valorem tax assessed for the purpose of paying the principal and interest of the bonded indebtedness issued upon the vote of the property taxpayers, then the ad valorem tax shall be levied annually.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1769. Issuance of bonds

RS 38:1769 - Issuance of bonds
Gravity drainage districts and gravity subdrainage districts created under this Part may as political subdivisions incur debt and issue negotiable bonds payable from an ad valorem tax on the property within the district under the constitution and laws of the state of Louisiana relating to incurring debt and issuing bonds.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1771. Submission to taxpaying voters of question of levying forced contribution or acreage tax

RS 38:1771 - Submission to taxpaying voters of question of levying forced contribution or acreage tax
The governing authority of any gravity drainage district or gravity sub-drainage district may call a special election and submit to the qualified taxpaying voters, or submit at any special election in the district called for other purposes, the question of levying a forced contribution or acreage tax hereunder and incurring debt and issuing negotiable bonds secured by the tax. The governing authority shall call a special election for the purpose or purposes when requested so to do by the petition in writing of one-fourth of the property taxpayers eligible to vote at the election. The election may be held on the same date and at the same election places as other elections, general or special, are held. The election shall be ordered by resolution which shall state the purpose for which the debt is to be incurred, the amount of the debt, the maximum number of years for which the bonds are to run, and the maximum rate of interest.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1772. Notice of elections

RS 38:1772 - Notice of elections
Notice of the election shall be given embracing substantially all matters required to be set forth in the resolution ordering the election, and shall set forth further that the authority ordering the election will, in open session, at an hour and place named, proceed to open the ballot boxes, canvass the returns, and declare the result. The notice shall be published for thirty days in a newspaper published in the parish, or if there be no newspaper published in the parish, the publication shall be made in a newspaper published in an adjoining parish and by posting in three public places in the district ordering the election. Four publications, in a newspaper once a week shall constitute publication for thirty days, provided thirty days intervene between the date of the first publication and the date of the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1773. Use of funds collected from taxes

RS 38:1773 - Use of funds collected from taxes
Taxes, whether ad valorem or forced contributions or acreage taxes, shall only be levied and debt shall only be incurred and negotiable bonds issued to construct gravity drainage works for the district or subdistrict or to readjust, refund, extend, or unify the bonded indebtedness of the district or subdistrict and to support or secure the payment of the bonds, and for no other purposes. The title to the works shall be in the district.
The provisions of this Part relative to incurring debt and issuing bonds for the purpose of readjusting, refunding, extending or unifying any outstanding indebtedness of the district or subdistrict to be secured by an acreage tax or forced contribution, are not intended to repeal or otherwise affect any legislation that may hereafter be enacted relating to the same subject matter, but shall be construed as an additional method for readjusting, refunding, extending or unifying any outstanding indebtedness of the district or subdistrict to be secured by an acreage tax or forced contribution.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1774. Polling places; ballot boxes; election officers; right to vote

RS 38:1774 - Polling places; ballot boxes; election officers; right to vote
The governing authority ordering the election shall designate the polling places, provide the ballot boxes, ballots, valuations of property, and statement of the voters in number and amount, and fix the compensation of the election officers. It shall appoint for each polling place three commissioners and one clerk of election. Only property taxpayers qualified as electors under the constitution and laws of this state shall be entitled to vote at any election hereunder. The qualifications of the taxpayers as voters shall be as prescribed by the constitution and statutes without regard to sex. There shall be no voting by proxy.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1775. List of voters

RS 38:1775 - List of voters
The registrar of voters shall furnish the election commissioners appointed to hold the elections with a list of the land owners entitled to vote, together with the number of acres of each land owner entitled to vote as shown by the assessment roll made and filed prior to the election. When any land owner's name or the number of acres shall be omitted from the list or erroneously entered thereon the commissioners of election may receive affidavits of the land owner entitled to vote and the number of acres owned by him, which affidavit shall be attached to the voter's ballot. No defect or irregularity in or omission from the list of voters furnished by the registrar of voters hereunder shall affect the validity of the election, unless it shall be established that voters were deprived of votes sufficient in number or in number of acres to have changed the result of the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1776. Form of ballot

RS 38:1776 - Form of ballot
The question submitted to the voters at special elections held under the provisions of this Part and the ballot to be used at the elections, when refunding bonds are not to be issued, or acreage taxes or forced contributions are not to be levied for the payment thereof, shall be in substantially the following form:
"Shall ................. (name of subdivision) impose, levy
and collect annually for the term of ...... years, beginning
with the year 19..., an acreage tax or forced contribution
of ...... cents per acre per year on each and every acre of
YES [ ]
NO
[ ]
issue bonds to the amount of ...... dollars, to run not more
than ...... years from date with interest at the maximum rate
of ...... per cent per annum, for the purpose of constructing
gravity drainage works, said bonds to be payable from and
secured by an acreage tax or forced contribution of ......
cents per acre per year and for a term of ...... years
beginning with the year 19...?"
Number of acres: .....................................................
YES
[ ]
....................................................................................
NO
[ ]
(Signature of Voter)
When refunding bonds are to be issued or acreage taxes or forced contributions are to be levied to support or secure the payment of refunding bonds, the question to be submitted to the voters at special elections held hereunder and the ballot to be used thereat, shall be in substantially the following form:
"Shall ................. (name of subdivision) incur debt and
issue bonds to the amount of $...... to run not more than
...... years from date with interest at the maximum rate of
...... per cent per annum, for the purpose of readjusting,
refunding, extending and unifying the (whole) (part of the
principal) (principal and interest) (interest) of the outstanding
bonds of the district, to be secured by an acreage tax or
[ ]
NO
[ ]
and collect annually, for a term of ...... years, beginning
with the year 19..., an acreage tax or forced contribution
of .... cents per acre per year on each and and every acre
of land in said .............. (name of subdivision) such
acreage tax or forced contribution to represent (a reduction)
(an increase) in the acreage tax or forced contribution now
being levied, up to and including the year ...., and the levy
and imposition of additional acreage taxes or forced
contributions for the additional years, the proceeds of
which acreage or forced contribution to support or secure
the payment of the bonded indebtedness of the district to be
[ ]
Number of acres: .......................................................
NO [ ]
Notice to Voters:
To vote in favor of the proposition submitted on this ballot place a cross (X) mark in the square after the word "YES".
To vote against it, place a similar mark after the word "NO".
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1777. Absence of commissioner or clerk of election; oaths

RS 38:1777 - Absence of commissioner or clerk of election; oaths
If any commissioner or clerk of election shall be unable, fail, or neglect to attend or serve at the polling place designated, and at the hour fixed for opening the polls or within one hour thereafter, the commissioners present shall appoint, or in the absence of all commissioners the voters present shall elect the necessary number of commissioners and clerks, who shall have the same powers, compensation, and duties as other commissioners and clerks and shall serve in the place and stead of the absentee or delinquent appointees. Commissioners and clerks of elections before opening the polls shall be sworn to perform all the duties incumbent on them. The oaths shall be taken before any officer authorized to administer oaths, or by the clerk, and each commissioner of election before any other commissioner. The commissioners may administer any oath and receive any affidavit provided for in this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1778. Manner of voting

RS 38:1778 - Manner of voting
Each voter's name shall be written on his ballot. The commissioners of election shall receive the ballot of each voter, check his name on the list of voters furnished by the registrar as having voted, enter and number his name on the list of taxpayers voting, and immediately deposit his ballot in the ballot box, reserving to each voter the right to so fold his ballot that it shall not be known at the time of voting whether he voted for or against the proposition or propositions submitted.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1779. Voting hours

RS 38:1779 - Voting hours
The polls shall be open on the date appointed at 7 o'clock A.M., and remain open until and not later than 6 o'clock P.M. No election shall be vitiated by the failure to open the polls at the time prescribed or by closing them before the time prescribed, unless on a contest, it be established that voters were thereby deprived of votes sufficiently in number and amount to have changed the result of the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1780. Compilation of votes

RS 38:1780 - Compilation of votes
Immediately after the closing of the polls, the commissioners shall, in the presence of the bystanders, open the ballot boxes, count the ballots found therein, check the ballots with the list of voters kept, proceed to count the votes in number and amount, keep in duplicate tally sheet showing the votes in number in favor of and against the proposition or propositions submitted and showing the valuation of property in favor of and against the proposition. They shall make in duplicate compiled statements of the vote in number and amount, both in favor of and against each proposition or propositions. After swearing to the correctness of the numbered list of voters, the duplicate tally sheet, and duplicate compiled statements, they shall deposit the ballots, the registrar's list of voters, the numbered list of taxpayers voting, one duplicate tally sheet, and one duplicate compiled statement in the ballot box, immediately seal the ballot box and within forty-eight hours after the closing of the polls, deliver the sealed ballot box with its contents to the authorities ordering the election, and deliver the duplicate tally sheet and the duplicate compiled statement to the clerk of the district court of the parish in which the election has been held, who shall file the tally and statement in his office. If the election commissioners on counting the ballots find they do not correspond with the list of voters, they shall before examining and counting the ballots examine them for the purpose of finding the discrepancy, and if it should be found that any ballots have been duplicated they shall be destroyed, or if it be found that the name of a voter has been omitted from the list of persons voting, the name shall be added to the list.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1781. Canvass of returns; promulgation of result

RS 38:1781 - Canvass of returns; promulgation of result
On the day and at the hour and place named in the notice of election, the authorities ordering the election shall, in public session, open the ballot boxes, examine and count the ballots in number and amount, examine and canvass the returns and declare the result of the election. The result shall be promulgated by proclamation in one issue of a newspaper issued in the parish, or if there be none, in a newspaper published in an adjoining parish.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1782. Proces verbal; preservation of ballots and returns

RS 38:1782 - Proces verbal; preservation of ballots and returns
The authority ordering the election shall keep a proces verbal of the amounts and shall forward a copy thereof to the secretary of state, who shall record the copy, and another copy to the clerk of the district court who shall also record the copy in the drainage records. The remaining copy shall be retained in the archives of the office of the authority ordering the election. The custodian of the archives or the records of the authority ordering the election shall preserve for a term of three months from the date of the promulgation of the election, the ballots and other returns.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1783. Levy of forced contribution or acreage tax

RS 38:1783 - Levy of forced contribution or acreage tax
If a majority in number of the qualified taxpayers and a majority in number of acres voting at the election shall vote in favor of the proposition to levy a forced contribution or acreage tax, the governing authority may by resolution proceed to levy the forced contribution or acreage tax for the term for which the tax shall have been voted.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1784. Issuance of bonds

RS 38:1784 - Issuance of bonds
If a majority in number of the qualified taxpayers and a majority in number of acres voting at the election shall vote in favor of the proposition to incur debt and issue negotiable bonds secured by and payable from the proceeds of an acreage tax, the governing authorities may by resolution authorize the issuance of bonds in an amount not exceeding that stated in the proposition. The bonds shall not be issued for any other purpose than that stated in the proposition, and not exceeding in principal and interest the aggregate amount to be raised by the forced contribution or acreage taxes during the period for which the taxes are levied. The avails of at least two and one-half cents per acre of any acreage tax or forced contribution thus levied and imposed under the provisions of this Part shall not be funded into bonds but shall be set aside each year and used solely and only for the maintenance of the gravity drainage works. The total amount of the debt thus incurred or the bonds issued shall not exceed in principal and interest the aggregate amount to be raised by the forced contribution or acreage tax during the period for which the tax is voted, after deducting therefrom the aggregate amount to be realized from two and one-half cents per acre of the tax to be set aside for maintenance purposes as above provided.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1785. Form and terms of bonds; payment

RS 38:1785 - Form and terms of bonds; payment
No bonds issued by any district hereunder shall run for a longer period than forty years from the date thereof or bear a greater rate of interest than six per centum per annum, payable annually or semi-annually, or be sold for less than par. The governing authority issuing the bonds shall by resolution fix the form and detail of the bonds, the rate of interest, payable annually or semi-annually, within the maximum rate prescribed. The bonds shall be payable in the medium and at the place or places within or without the state fixed by resolution. All bonds hereunder shall be issued in the name of the gravity drainage district or the gravity sub-drainage district issuing the bonds, and signed on behalf of the district by the president or chief executive officer, and the secretary or clerk of district or districts under the seal of the districts. The coupons, if any, shall be signed with the printed or engraved facsimile signature of the officers. The delivery of any bonds or coupons so issued at any time thereafter shall be valid, although before the date of delivery the person signing the bonds or coupons shall cease to hold office. The governing authority issuing the bonds shall by resolution fix the time within the maximum period prescribed hereby and in the proposition submitted to the voters when the bonds shall become payable. The bonds shall be payable in annual installments beginning not more than three years after the date thereof, and the amount payable in each year shall be so fixed that when the annual interest is added to the principal amount to be paid, the total amount payable in each year shall not exceed the amount of the forced contribution or acreage tax, which may be thus funded, into bonds as provided in the above and foregoing section of this Part, after deducting from the amount of the forced contribution or acreage tax which may be thus funded, fifteen per cent of the amount thereof for cost of collection, delinquencies and contingencies.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1786. Registered bonds

RS 38:1786 - Registered bonds
Bonds issued hereunder may be registered or coupon bonds. Coupon bonds may be registered as to principal in the holder's name on the books of the treasurer, of the district, the registration being noted on the bond by the treasurer, after which no transfer shall be valid unless made on the treasurer's books by the registered holder and similarly noted on the bonds. Bonds registered as to principal may be discharged from registration by being transferred to bearer after which they shall be transferable by delivery, but may be again registered as to principal as before. The registration of the bonds as to principal shall not restrain the negotiability of the coupons by delivery merely.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1787. Resolution authorizing issuance of bonds

RS 38:1787 - Resolution authorizing issuance of bonds
Before bonds of any district are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they shall contain the following recital:
"It is certified that this bond is authorized by and is issued in conformity with the requirements of the Constitution and statutes of this State," and the recital shall be deemed to be an authorized declaration by the governing authority of the district, and to import that the debts are incurred and the bonds are issued for purposes authorized by the Constitution and statutes, that all the proceedings therefor are regular and all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds, have existed, happened, and have been performed in due time, form, and manner as required by law; that the amount of the bonds, together with all other indebtedness does not exceed any limit or limits prescribed by the constitution and statutes of this state and that an election has been duly and legally held and the incurring of the debt and the issuing of negotiable bonds therefor authorized by vote of a majority in number and amount of the property taxpayers qualified to vote under the constitution and laws of this state, who voted at an election regularly called and held for the purpose, after notice published or posted in the manner required by law. If any bond is issued containing the recital it shall be conclusively presumed that recital constructed according to the import hereby declared is true and neither the district nor any taxpayer thereof shall be permitted to question the validity or regularity of the obligation in any court or in any action or proceeding.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1788. Indorsement on bonds

RS 38:1788 - Indorsement on bonds
If the time within which the validity of the bonds may be contested has elapsed, to-wit: Sixty days from the date of promulgation of the result of the election, bonds issued by any district shall be registered by the Secretary of State without charge, and shall have endorsed thereon the words:
"This bond secured by tax. Registered on this ___ day of _________, 19__," and signed by the Secretary of State, or by an Assistant Secretary of State, with the Great Seal of Louisiana affixed without charge. All bonds issued under this Part are hereby declared to be negotiable instruments under the law merchants and incontestable in the hands of a bona fide holder for value.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1789. Assessment of property and extension of taxes

RS 38:1789 - Assessment of property and extension of taxes
The assessors of the parishes in which gravity drainage districts or gravity subdrainage districts in whole or in part are located, shall assess all property in the districts for the taxes levied against the property by the drainage commission. They shall also list and extend on the assessment rolls all acreage taxes that have been assessed upon the lands of the district by the commissioners, and shall, after the assessment is completed, make in triplicate the assessment roll which shall be styled "Assessment Roll for _____ Gravity Drainage District" (Here give number of the district or subdistrict). The original of the roll shall be filed with the clerk of the district court for the parish or parishes in which the district is located, a copy with the sheriff and tax collector which shall be his warrant for collecting the taxes, and the other with the commissioners of the drainage district. The assessor making the assessment roll shall receive as compensation for this service, one-fifth of the regular fees fixed by law on all ad valorem taxes, and the sum of one hundred dollars for the listing of property to serve as a basis to collect the acreage tax shall be paid him by the district when the triplicate rolls are completed and filed as herein required. The fee of one hundred dollars shall be paid but once and shall constitute the total charge for the rolls thus made. He shall list and assess all property in the district in the same manner as is required by law for state and parochial assessment, when an ad valorem tax is to be assessed thereon, and list the name of the property owner and the number of acres owned by him where there is an acreage tax levied. When the listing and assessment has been completed, the drainage commissioners or a committee therefrom, shall appear before the police jury or juries of the parish or parishes in which the district is situated, sitting as a board of reviewers, and urge any corrections or change in any manner that the police jury, sitting as a board of reviewers, are now authorized to make in assessments under existing laws. In order that the board of commissioners may secure a correct list of all property situated in their respective districts, and actual cash value thereof, they may employ at fair compensation a person or persons for the purpose of listing the property in the district and placing the cash value thereon. The listing and valuation shall be admitted in evidence and considered by the court upon any contest, as to the value of any property assessed.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1789.1. Tax levies; assessments and collections; time and manner

RS 38:1789.1 - Tax levies; assessments and collections; time and manner
All taxes certified on behalf of any gravity drainage district or gravity subdrainage district by the governing authority or governing authorities of the parish or parishes in which such drainage or subdrainage districts shall be located shall be levied, assessed, and collected at the same time and in the same manner as parish taxes are levied, assessed, and collected.
Added by Acts 1975, No. 166, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1790. Collection of taxes; accounting and settlement

RS 38:1790 - Collection of taxes; accounting and settlement
All articles and provisions of the constitution regulating and relating to the collection of taxes and the creation of tax liens and mortgages, tax penalties and of sales, shall also apply to and regulate the collection of the special tax which may be imposed under the provisions of this Part, including an acreage tax or forced contribution, to be collected through the sheriff and ex-officio tax collector of the parish at the same time and in the same manner as he collects the state and parish taxes and to be by him turned over to the treasurer of the district. The tax collector or tax collectors shall make monthly settlements with the treasurer of the district and receive from him a receipt for the amount of taxes paid to him, and when all taxes shall have been collected for the current year, the tax collector shall make a final settlement with the drainage commission in the same manner as tax collectors are required to settle with the State Auditor. When final settlement is made, and all the taxes assessed in the district are collected and paid in or accounted for by delinquent or deduction lists as is contemplated and accepted by the state auditor in the collection of state taxes, then the drainage commission shall give the tax collector or ex-officio tax collector a quietus in full for the taxes for that year.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1791. Compensation of tax collector; proceedings on bond

RS 38:1791 - Compensation of tax collector; proceedings on bond
The tax collector or ex-officio tax collector shall receive for all services rendered in collecting and paying over the taxes herein provided including an acreage tax or forced contribution, for the account of the sheriff's salary fund, the same commissions now allowed by law for the collection of taxes generally on the amount collected and paid in. Upon the failure of the tax collector to comply with the provisions of this Act, the board of commissioners of the district shall forthwith proceed against the tax collector or sheriff and ex-officio tax collector, and the sureties on his official bond as tax collector, for the collection of whatever amount may be due to the district.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1792. Contest of validity of proceedings

RS 38:1792 - Contest of validity of proceedings
Whenever debt has been incurred and bonds voted to be issued and a forced contribution or acreage tax levied as herein provided, any land owner having property situated within the limits of the district, during sixty days next following the publication of the proclamation of the result of the election, may contest the validity of the proceedings by suit or action in courts, after which the validity of the proceedings or the bonds authorized thereby to be issued and the tax levied or authorized to be levied, shall be absolutely incontestable for any cause whatever and no court shall have the jurisdiction to hear or determine the validity of the proceedings or the bonds. No board which is required to levy the tax shall be permitted to question its authority to do so.