reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1793. Adjudication of property to state for non-payment of taxes; resale and conveyance

RS 38:1793 - Adjudication of property to state for non-payment of taxes; resale and conveyance
If in the enforcement of the collection of the acreage tax or forced contribution assessed against the lands within a gravity drainage district or gravity sub-drainage district, it becomes necessary to sell the property for the payment of the acreage tax or forced contribution, and the entire property thus offered fails to sell at an amount sufficient to pay the acreage tax or forced contribution, together with the state and other taxes assessed thereon, the sheriff of the parish in which the property is situated shall adjudicate the land to the State and when the adjudication is made, then the Register of the State Land Office shall immediately take possession of the lands in the name of the state and lease or rent the lands. As soon as one year in which the property can be redeemed expires, then the register shall offer the land for sale and sell it either at public or private sale for the best price obtainable. It shall not be sold for less than all taxes or forced contribution due thereon, together with interest and penalties. Any conveyance made by the Register of the State Land Office of the property after the period of redemption has expired, to-wit: twelve months from the date of the recording of the act of adjudication to the state shall convey a good and valid title to the purchaser, and all prescriptive statutes enacted in favor of the sales shall apply with equal force to any tax adjudication under this statute. All bonds issued under the constitution and laws of Louisiana and especially under the provisions of this Part, shall be protected by all the guarantees herein set forth and shall constitute a valid and binding contract which shall be enforceable before any court of competent jurisdiction.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1795. Expenses of surveys; change in acreage tax; joint enterprise

RS 38:1795 - Expenses of surveys; change in acreage tax; joint enterprise
All expenses for preliminary surveys to determine the cost of draining, shall be advanced by the land owners petitioning the drainage commissioners for drainage, and shall be reimbursed to the owners by the drainage commission out of any funds realized from the sale of bonds if the drainage of the lands is proceeded with as contemplated in this Part. The total cost of all legal expenses incurred in organizing a drainage or subdrainage district and issuing bonds therefor shall never exceed one and one-half per centum of the total bond issue, where the bond issue is less than three hundred thousand dollars, and shall not exceed one per cent where the bond issue is three hundred thousand dollars or more. The cost and expenses for engineering work for the survey, designs, plans, specifications, assistance in letting contracts, the general supervision and final inspection of the work shall not exceed six per cent of the cost of the drainage work; except that special services for work beyond the above enumerated usual engineering services may be reimbursed to the engineer. The acreage tax may be increased or diminished from time to time as the needs of the district may require but the amount thereof shall not exceed the amount voted. No tax which secured an issue of bonds shall be reduced or diminished before the bonds are fully paid. The governing authorities of gravity drainage districts and gravity subdrainage districts may contract and agree with other gravity drainage districts or gravity subdrainage districts, and drainage districts, and subdrainage districts, organized under Article XV of the Constitution of Louisiana for the year 1921 and with municipal corporations, to undertake and complete as a joint enterprise, works which are of mutual benefit, but the proportion which each gravity drainage district, gravity subdrainage district, drainage district, subdrainage district, or municipal corporation, shall contribute shall be determined in advance. The work so jointly undertaken shall belong to the gravity drainage district, gravity subdrainage district, drainage district, or subdrainage district and municipality contributing to the construction thereof, in proportion to the contribution. The governing authorities of gravity drainage districts and gravity subdrainage districts may submit to the voters the question of the construction of drainage works as a joint enterprise with the municipalities or other gravity drainage districts, gravity subdrainage districts, drainage districts, and subdrainage districts, and also to submit to the voters the question of constructing the drainage works in connection with the construction of other improvements, but the authority to submit these questions shall not deprive the governing authority of the power to act without submitting the question.
Amended by Acts 1958, No. 334, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1796. Contract for use of drainage or other works; purchase or expropriation

RS 38:1796 - Contract for use of drainage or other works; purchase or expropriation
The governing authority of any gravity drainage district, or gravity sub-drainage district, may contract with the owner of any drainage or other works for the privilege of using the works in connection with the drainage works of the district, or sub-district. The governing authority of any gravity drainage district, or gravity sub-drainage district may purchase, or expropriate, from the owner of any drainage, or other works, the title to the works and pay to the owner in cash therefor the amount agreed upon, or fixed in the judgment or expropriation.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1797. Duties of Department of Public Works

RS 38:1797 - Duties of Department of Public Works
The Department of Public Works shall upon request advise, without cost, the governing authority of any gravity drainage district or gravity sub-drainage district, as to the desirability, sufficiency, and practicability of any contemplated works and may make the necessary surveys and examinations therefor.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1798. Dissolution of district before issuance of bonds

RS 38:1798 - Dissolution of district before issuance of bonds
Any time before any bonds are issued, the governing authority may submit to the property taxpayers therein the question whether any forced contribution or acreage tax previously voted therein shall be repealed and terminated, and may also submit at the election the question whether the gravity drainage district or gravity sub-drainage district shall be dissolved. In the event that the proposition receives a majority in number and amount of the votes of the qualified taxpaying voters thereon at the election the governing authority of the district or sub-district shall give notice by publication in a newspaper published in the parish or if there be none, then in a newspaper published in an adjoining parish, requiring creditors and claimants to present their claims within sixty days from the date of the first publication of the notice. The notice shall continue once a week during the period of sixty days. At the termination thereof, the gravity district or gravity sub-drainage district shall be deemed to be dissolved except so far as it is necessary to continue the district to levy a tax for the purpose of paying any claims and demands established against the district. For the purpose of paying the claims and demands, the governing authority shall continue to levy any forced contribution or acreage tax which shall have been authorized hereunder. No proceeding shall be taken to dissolve any gravity drainage district or gravity sub-drainage district so long as the district shall have outstanding and unpaid any bonds secured by a forced contribution or acreage tax or by an ad valorem tax.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1799. Inclusion of contiguous or adjacent lands in district

RS 38:1799 - Inclusion of contiguous or adjacent lands in district
The police juries of the various parishes, the parish of Orleans excepted, shall with the approval of the board of drainage commissioners, include any contiguous or adjacent lands in any gravity drainage district or gravity sub-drainage district, when the lands proposed to be included lie within the drainage basin, upon a petition signed by a majority of the land owners who are qualified electors of the area or areas proposed to be included. The majority of land owners shall also own more than fifty per cent of the number of acres lying in the area or areas proposed to be included. In the event there are no land owners who are qualified electors in the area or areas proposed to be included, or in the event there are land owners who are qualified electors but do not own more than fifty per cent of the number of acres lying in the area or areas proposed to be added, then, the petition shall be signed by a majority of the land owners, if any, who are qualified electors of the area or areas proposed to be added, together with the owners of more than fifty per cent of the number of acres lying in the area or areas proposed to be included, whether they be qualified electors of the area or areas or not. The adjacent or contiguous area or areas proposed to be so included shall themselves be contiguous or else there shall be a separate petition and a separate action in each case. The notice required in R.S. 38:1756 shall be published and after publication of the notices if no objections are urged thereto, the lands shall immediately become subject to all ad valorem taxes or forced contributions or acreage taxes theretofore levied and imposed against the lands in the district or subdistrict in which the lands have been included. The petition praying the inclusion of lands in the gravity drainage district or gravity sub-drainage district shall expressly state that the petitioners are the owners of the lands so sought to be included and that they consent to the imposition thereon of the same taxes whether ad valorem or by way of forced contribution or acreage taxes as borne, or to be borne by the other lands in the district or subdistrict. Any owner of land lying in the area proposed to be included who has not signed the petition shall have the right within a period of sixty days after the publication of the notice in the official journal of the parish in which the said area is located to contest before the police jury of the parish the inclusion of his lands, and in case it be established that his lands will not be benefited by the drainage, they shall not be included.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1800. Reorganization of gravity drainage districts

RS 38:1800 - Reorganization of gravity drainage districts
Any drainage district, or sub-drainage district organized under existing laws, which are composed wholly of land which drain naturally, or by gravity, may avail itself, of the provisions of this Part and reorganize under the provisions hereof, by making the facts known to the police jury or juries of the parish, or parishes, in which the drainage, or sub-drainage district may be located. Upon application from the drainage board of the drainage district, or sub-drainage district, the police jury, or juries, shall immediately reorganize the district under the provisions of this Part, and commissioners shall be appointed for the district, or sub-district, as hereinbefore provided. Any drainage or sub-drainage district so reorganized under the provisions of this Part must assume all the debts and obligations of the old district, or sub-district, and the debts and obligations must be liquidated and adjusted with the creditors of the district, or sub-district and paid out of any funds that may be turned over to the new district as herein organized from the old district, or sub-district, or any funds that may be realized under the provisions of this Part by the levying and collecting of taxes or forced contributions, issuing of bonds, or in any other manner herein provided. They may carry out any contract that may have been entered into by the old district or sub-district, which they supplant, in the same manner as though the old district or sub-district had been continued in existence.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1802. Application of provisions; effect on existing laws

RS 38:1802 - Application of provisions; effect on existing laws
The provisions of this Part shall apply to gravity drainage or sub-drainage districts authorized to be created under Article XIV of the Constitution of 1921, and created or reorganized under its provisions; and shall not apply to any drainage district created under Article XV of the Constitution of 1921, except as herein otherwise provided in R.S. 38:1801. This Part shall be considered as the general law governing gravity drainage districts or gravity sub-drainage districts under which they must organize in the future. But all laws or parts of laws, general or special, appertaining to drainage or subdrainage districts shall remain in force as to the drainage or subdrainage districts now existing, which are not reorganized under the provisions of this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1805. Livingston Parish Gravity Drainage District No. 1; levy of sales and use tax; bonds

RS 38:1805 - Livingston Parish Gravity Drainage District No. 1; levy of sales and use tax; bonds
A. Subject to the approval of a majority of the electors within the Livingston Parish Gravity Drainage District No. 1 at a special election called for the purpose, the police jury of Livingston Parish as the governing authority of the district is hereby authorized to levy a sales and use tax not exceeding three quarters of one percent within the district. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. This tax shall be in addition to all other taxes currently levied in Livingston Parish, and except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax. Procedural details necessary to supplement the provisions of those sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax.
B. Before any tax is levied under the provisions of this Section, there shall be submitted to the qualified electors of the area within the district at a special election called for that purpose a proposition to authorize the imposition of the sales and use tax including the purpose, rate, and duration of the tax at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition. In addition, the proposition may also include provisions authorizing the funding of the sales and use tax into negotiable bonds or certificates of indebtedness payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax subject to the prior payment of the costs and expenses of administration and collection of the tax.
C. The proceeds of the tax authorized by and levied in accordance with the provisions of this Section shall be used exclusively to acquire drainage works; rights of way for canals and ditches; flood prevention works; equipment and facilities necessary to construct, maintain, and operate outlets for the waters of the district; and to prevent flooding.
D. The district is further authorized to execute local service agreements with the governing authorities of municipalities located within the district which would provide that those municipalities would pay a portion of the cost of the drainage improvements.
Acts 1984, No. 168, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1805.1. Livingston Parish Gravity Drainage District No. 6; levy of sales and use tax; bonds

RS 38:1805.1 - Livingston Parish Gravity Drainage District No. 6; levy of sales and use tax; bonds
A. Subject to the approval of a majority of the electors within the Livingston Parish Gravity Drainage District No. 6 at a special election called for the purpose, the parish council of Livingston Parish as the governing authority of the district is hereby authorized to levy a sales and use tax not exceeding one-half of one percent within the district. The tax shall be imposed by ordinance of the parish council and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. This tax shall be in addition to all other taxes currently levied in Livingston Parish, and except where inapplicable, the procedure established by R.S. 47:301 through 317 shall be followed in the imposition, collection, and enforcement of the tax. Procedural details necessary to supplement the provisions of those sections and to make the provisions applicable to the tax herein authorized shall be fixed in the ordinance of the parish council imposing the tax.
B. Before any tax is levied under the provisions of this Section, there shall be submitted to the qualified electors of the area within the district at a special election called for that purpose a proposition to authorize the imposition of the sales and use tax including the purpose, rate, and duration of the tax at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition. In addition, the proposition may also include provisions authorizing the funding of the sales and use tax into negotiable bonds or certificates of indebtedness payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax subject to the prior payment of the costs and expenses of administration and collection of the tax.
C. The proceeds of the tax authorized by and levied in accordance with the provisions of this Section shall be used exclusively to acquire drainage works; rights of way for canals and ditches; flood prevention works; equipment and facilities necessary to construct, maintain, and operate outlets for the waters of the district; and to prevent flooding.
Acts 2011, No. 57, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1809. St. Charles Gravity Drainage District No. 2; bonds

RS 38:1809 - St. Charles Gravity Drainage District No. 2; bonds
The St. Charles Parish Council, acting as the governing authority of the Gravity Drainage District No. 2 of the parish of St. Charles, may incur debt and issue general obligation bonds on behalf of said district for the purpose of paying any outstanding and unpaid judgment rendered against said district, the accrued interest thereon, and all costs incurred in connection with the defense of the action which resulted in such judgment. Said bonds shall be issued in the manner provided in R.S. 39:551 et seq., and shall be issued only after being approved by the majority of qualified electors voting at an election ordered by the governing authority of the district and held in accordance with the provisions of R.S. 18:1281 et seq.
Acts 1988, No. 386, §1, eff. July 10, 1988.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1810. Immunity from civil liability

RS 38:1810 - Immunity from civil liability
A. No gravity drainage or sub-drainage district shall be liable for an act or omission of a person that arises from his execution of a contract with the district for the clearing or spraying of vegetation, and which causes harm to the property on which the vegetation is being cleared or on which the spraying of herbicide, pesticide, or other weed or vegetation control chemical occurs. The provisions of this Section shall be limited to immunity for damage to property only, and shall not be construed to relieve the contractor from any liability.
B. The immunity provided by this Section shall be in addition to any other immunity, defense or remedy provided by law to the gravity drainage or sub-drainage district or to its officers or employees.
Acts 2005, No. 120, §1, eff. June 22, 2005.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1841. Creation of districts by parishes; territory included

RS 38:1841 - Creation of districts by parishes; territory included
Any parish, on its own initiative, may adopt a resolution, creating one or more consolidated gravity drainage districts, in the parish. The consolidated gravity drainage districts shall include in the boundaries thereof, two or more gravity drainage districts and also may include therein territory or lands not included in any other drainage districts. No consolidated gravity drainage district shall be created hereunder with the boundaries thereof co-existent with the boundaries of a parish. Parishes shall create consolidated gravity drainage districts and describe and define the boundaries thereof, upon being furnished with certified copies of resolutions adopted by two or more drainage districts requesting the parish to create a consolidated gravity drainage district in the parish and describing and defining the boundaries thereof.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1842. Designation of districts; political subdivisions of state

RS 38:1842 - Designation of districts; political subdivisions of state
The consolidated gravity drainage districts so created shall be known and designated as "Consolidated Gravity Drainage Districts No. _____ of the parish of _____, Louisiana. Consolidated gravity drainage districts created under the authority of this Part shall be political subdivisions of the state and shall have all the rights, powers and privileges granted under the Constitution and laws of this state.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1843. Board of commissioners

RS 38:1843 - Board of commissioners
A. The police jury, in the resolution creating a consolidated gravity drainage district, shall appoint five resident property taxpayers of the district, all of whom shall be registered voters, as a board of commissioners to be the governing body of the consolidated gravity drainage district. Each commissioner shall serve for a term of four years, or until his successor is appointed by the police jury. The domicile of the board of commissioners shall be the parish seat. The police jury shall by resolution designate the time and place for the first meeting of the commission. At this meeting the commissioners shall elect a president, vice-president, secretary and treasurer. The office of secretary-treasurer may be combined. The officers thus elected shall perform the duties which usually are required of corporate bodies.
B. Notwithstanding the provisions of Subsection A, the board of commissioners of Consolidated Gravity Drainage District No. 1 of Vermilion Parish shall consist of six members, subject to all other requirements of qualification for office provided in Subsection A.
C. Notwithstanding the provisions of Subsection A of this Section, the boards of commissioners of the consolidated gravity drainage districts of Calcasieu Parish may consist of seven members, subject to all other requirements of qualifications for office provided in Subsection A of this Section.
Acts 1983, No. 131, §1; Acts 2019, No. 23, §1, eff. May 30, 2019.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1843.1. Vermilion Parish Consolidated Gravity Drainage District Number One

RS 38:1843.1 - Vermilion Parish Consolidated Gravity Drainage District Number One
Notwithstanding the provisions of R.S. 38:1843, the Vermilion Parish Police Jury shall appoint six resident property taxpayers of Consolidated Gravity Drainage District Number One, all of whom are registered voters, as a board of commissioners, which shall be the governing body of the district. The board shall be governed by the laws set forth in this Part.
Added by Acts 1983, No. 80, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1843.2. Vermilion Parish Consolidated Gravity Drainage District No. Two

RS 38:1843.2 - Vermilion Parish Consolidated Gravity Drainage District No. Two
Notwithstanding any provision of R.S. 38:1843 to the contrary, the board of commissioners of Consolidated Gravity Drainage District Number Two of Vermilion Parish shall consist of six members all of whom shall be resident property taxpayers and registered voters of the district. The board shall be governed in all other respects by the provisions of this Part.
Acts 1984, No. 122, §1.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1844. Powers of board

RS 38:1844 - Powers of board
The board of commissioners may open all natural drains in the district, cut and open new drains, and do any other work of drainage they may deem necessary. They may enter into contracts for the construction of drainage work or they may construct drainage works under their own supervision, or with the aid and assistance of any governmental or state agency. They may employ an engineer and an attorney and fix their respective fees and provide for the payment thereof. They may do any and all things necessary and incidental to carry out the purposes of this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1845. Incurring indebtedness; issuance of bonds

RS 38:1845 - Incurring indebtedness; issuance of bonds
All consolidated gravity drainage districts shall be subdivisions of the state. The districts may, through their governing authorities incur debt and issue negotiable interest bearing coupon bonds for the purpose of constructing gravity drainage works of the consolidated drainage districts, title to which shall be in the public. The indebtedness shall be incurred and bonds issued under the authority of and in the manner provided for in Title 39, Sub-title II, Chapter 4.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1846. Assumption of indebtedness of included districts

RS 38:1846 - Assumption of indebtedness of included districts
Consolidated gravity drainage districts created under this Part may assume the outstanding bonded debt and other indebtedness, all or any part thereof, of the respective drainage districts included therein, in the manner and subject to the limitations contained in this Part.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1847. Vote of taxpayers required for assumption of indebtedness

RS 38:1847 - Vote of taxpayers required for assumption of indebtedness
No debt or outstanding bonded indebtedness of any drainage district included in a consolidated gravity drainage district shall be assumed by the consolidated gravity drainage district until the assumption has been authorized by a vote of the resident property taxpayers of the consolidated gravity drainage district, qualified to vote under the Constitution and laws of this state, who vote at an election hereunder. The board of commissioners of a consolidated gravity drainage district may call a special election and submit to the qualified voters the question of assuming the outstanding bonded debt and other indebtedness of any one or more gravity drainage districts wholly within the consolidated gravity drainage district. In the submission of the proposition to the qualified voters the total bonded debt and indebtedness of all the drainage districts whose debts are to be assumed may be submitted as one proposition, or the proposition may be submitted to include one or more drainage districts bonded and other indebtedness, all or any part thereof, proposed to be assumed.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1849. Notice of election

RS 38:1849 - Notice of election
Notice of election shall be given, embracing substantially all matters required to be set forth in the resolution ordering the election, and the notice shall set forth further that the board of commissioners ordering the election will, in open session, at an hour, date, 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, publication shall be made in a newspaper published in an adjoining parish and by posting in three public places in the parish. Four publications in a newspaper once a week shall constitute a 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 › §38:1850. Polling places, ballot boxes; election officials

RS 38:1850 - Polling places, ballot boxes; election officials
The board of commissioners ordering the election shall designate the polling places, shall provide the ballot boxes, ballots, valuation of property and a compiled statement of voters in number and amount, and shall fix the compensation of the election officers. It shall appoint, for each polling place, three commissioners and one clerk of election, all of whom shall be registered voters.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1851. Right to vote

RS 38:1851 - Right to vote
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 those of age, residence, and registration as voters, 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 › §38:1852. List of voters

RS 38:1852 - List of voters
The registrar of voters shall furnish to the election commissioners appointed to hold the elections a list of the taxpayers entitled to vote, together with the valuation of each taxpayer's property, as shown by the assessment roll last made and filed prior to the election. When any taxpayer's name and valuation of property has been omitted from the list or erroneously entered thereon, the commissioners of election may receive affidavits of the taxpayer's right to vote and the proper assessed valuation of his property, which affidavits shall be attached to the taxpayer'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 be established that voters were thereby deprived of votes sufficient in number and amount to have changed the result of the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1853. Challenges

RS 38:1853 - Challenges
If the vote of any taxpayer be challenged, the commissioners of election shall permit him to vote and shall receive in writing the grounds of challenge, signed by the challenger, together with the challenged taxpayer's statement of his asserted right to vote, and shall attach the challenge and statement to his ballot.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1854. Form of ballots

RS 38:1854 - Form of ballots
The ballots to be used at a special election hereunder shall be in substantially the following form:
"Shall _______________ (Name of Consolidated
Gravity Drainage District) assume the outstanding
bonded and other indebtedness of (Designation
of district or districts debt or debts to be assumed)
YES [ ]
NO [ ]
______________________________________
(Signature of Voter)
Notice to Voters: To vote in favor of the proposition submitted on this ballot, place a cross (X) mark in the square opposite the word 'YES'; to vote against it, place a similar mark opposite the word 'NO.' "
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1855. Absence of commissioner or clerk of election

RS 38:1855 - Absence of commissioner or clerk of election
If any commissioner or clerk of election is unable, or fails or neglects to attend or serve at the polling-place designated at the hour fixed for opening, 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.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1856. Oath of commissioners and clerks of election

RS 38:1856 - Oath of commissioners and clerks of election
Commissioners and clerks of the elections, before opening the polls, shall be sworn to perform all the duties incumbent upon them. The oath shall be taken before any officer authorized to administer oaths, or by the clerk and each commissioner before any other commissioner. The commissioners of election 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 › §38:1857. Method of voting

RS 38:1857 - Method 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 › §38:1858. Voting hours

RS 38:1858 - Voting hours
The polls shall open, on the day appointed, at seven o'clock A.M. and shall remain open until and not later than six o'clock P.M. No election shall be vitiated by a failure to open the polls at the time prescribed, or by closing before the time prescribed, unless, on a contest, it be established that voters were thereby deprived of votes sufficient in number and amount to have changed the result of the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1859. Counting of votes

RS 38:1859 - Counting 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 sheets showing the votes in number in favor of and against the propositions submitted and showing the valuation of property in favor of and against the propositions, make in duplicate a compiled statement of the vote in number and amount, both in favor and against each proposition. After swearing to the correctness of the numbered list of voters, the duplicate tally sheets, 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 board of commissioners ordering the election. They shall, within forty-eight hours after the closing of the polls, 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 statement in his office. If the election commissioners, on counting the ballots, find that they do not correspond with the list of voters, they shall before examining and counting the ballots, examine the ballots for the purpose of finding the discrepancy. If it is found that any ballots have been duplicated the ballots shall be destroyed, or if it is found that the name of a voter has been omitted from the list of persons voting, the name of the voter shall be added to the list.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1860. Canvass of returns; declaration and promulgation of results

RS 38:1860 - Canvass of returns; declaration and promulgation of results
On the day and hour and at the place named in the notice of election, the board of commissioners 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 publication in one issue of a newspaper published in the parish, or in an adjoining parish where no newspaper is published in the parish.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1861. Proces verbal of canvass

RS 38:1861 - Proces verbal of canvass
The board of commissioners ordering the election shall keep a proces verbal of the canvass and shall forward a certified copy thereof to the Secretary of State, who shall record the same; another certified copy to clerk of the district court, who shall also record it in the mortgage records; and the remaining copy shall be retained in the archives of the office of the board of commissioners ordering the election.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1862. Preservation of ballots and returns

RS 38:1862 - Preservation of ballots and returns
The custodian of the archives or records of the board of commissioners ordering the election shall preserve, for a period of three months from the date of the promulgation of the election, the ballots and other returns thereof.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1863. Resolution for assumption of indebtedness

RS 38:1863 - Resolution for assumption of indebtedness
If a majority in number and amount of the qualified property taxpayers voting at the election shall vote in favor of the proposition for the consolidated gravity drainage district to assume the outstanding bonded debt and other indebtedness of any drainage district or districts, wholly within the parish, the board of commissioners of the consolidated gravity drainage district, after promulgation of the result of the election shall by resolution, on behalf of the consolidated gravity drainage district, assume the outstanding bonded debt or other indebtedness, which shall be fully set forth in the resolution as to the amount, rate of interest, maturity, numbers, denominations, and places of payment.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1864. Liabilities and duties; rights, revenues, and resources

RS 38:1864 - Liabilities and duties; rights, revenues, and resources
Upon the adoption of the resolution provided for in R.S. 38:1863, the consolidated gravity drainage district shall succeed to and become charged with all the liabilities and duties with respect to the assumption of the bonded and other indebtedness, and shall succeed to and be vested with all the rights, revenues, resources, jurisdiction, authority and powers, with respect to the bonded debt and other indebtedness assumed, of the district or districts whose debt shall have been assumed, under and by authority of this Part. The board of commissioners of the consolidated gravity drainage district shall apply the revenues and resources of the district or districts whose bonded and other indebtedness have been assumed to the payment, in principal and interest, of the entire debt assumed. Nothing in this Part contained however shall operate to extinguish the corporate existence of any drainage district or districts, and the district or districts shall continue to exist as a corporate entity until all debts and obligations have been paid.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1865. Tax levy for payment of indebtedness

RS 38:1865 - Tax levy for payment of indebtedness
The board of commissioners of any consolidated gravity drainage district assuming the outstanding bonded and other indebtedness of any drainage district or districts, shall impose and collect annually, in excess of all other taxes, a tax, on all the property subject to taxation by the board of commissioners under the constitution and laws of Louisiana, sufficient in amount to pay the interest annually or semiannually, and the principal falling due each year. The tax shall be levied and collected by the same officers, at the same time and in the same manner as the general taxes of the parish. Should any board neglect or fail for any reason to impose or collect sufficient taxes for the payment of the principal or interest of any bonded indebtedness assumed hereunder, any person in interest may enforce imposition and collection thereof in any court having jurisdiction of the subject matter and any suit, action, or proceeding brought by the person, in interest, shall be a preferred cause, and shall be heard and disposed of without delay. In the event of any default in the imposition and collection of taxes required for the payment of the principal and interest on any bonded debt assumed hereunder, the taxation officers of the state shall impose and collect the taxes and shall certify the taxes, and cause the taxes to be imposed and collected at the same time and in the same manner as the taxes for state purposes are imposed and collected in the consolidated gravity drainage district assuming the debt. All the articles and provisions of the Constitution of 1921, and all the laws in force or that may be hereafter enacted, regulating and relating to the collection of the taxes and tax sales shall also apply to and regulate the collection of the special taxes imposed under the provisions of this Part, through the officers whose duty it shall be to collect the taxes and moneys due the consolidated gravity drainage district imposing the special taxes.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1866. Compliance with other statutes not required

RS 38:1866 - Compliance with other statutes not required
This Part shall be full authority for the assumption of the outstanding bonded debt and other indebtedness of any drainage district or districts by the consolidated gravity drainage district in this Part authorized. No ordinance, resolution, or proceeding in respect to the assumption of any outstanding bonded debt or other indebtedness of any drainage district or districts, shall be necessary, except as required by this Part. No promulgation or publication of any resolution, ordinance or proceeding relating to the assumption of said debt shall be necessary, except as required by this Part. Any publication prescribed hereby may be made in any newspaper conforming to the terms of this Part, without regard to designation thereof as the official journal of the parish.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1867. Contest of legality of proceedings

RS 38:1867 - Contest of legality of proceedings
For a period of sixty days from the date of the promulgation of the result of any election held under the provisions of this Part, any person in interest may contest the legality of the election, the assumption of debt provided hereunder or the tax authorized, for any cause. After this time, no one shall have any cause or right of action to contest the legality, formality, or regularity of the election, debt assumption, or tax levy, for any cause whatsoever. If the validity of any election, debt assumption, or tax levy authorized or provided for under the provisions of this Part is not raised within the sixty days herein prescribed, the authority to assume the debt, the regularity thereof and of the taxes necessary to pay the debt shall be conclusively presumed and no court shall have authority to inquire into the matters. If any resolution be adopted or proceeding had more than thirty days after the promulgation of the result of the election, no contest, action, or proceeding to question the authority of legality of the resolution or proceeding so adopted shall be begun in any court by any person for any cause whatsoever, after the expiration of thirty days from the date when the resolution was adopted or proceeding had.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1868. Powers of election officials; offenses in connection with elections

RS 38:1868 - Powers of election officials; offenses in connection with elections
The commissioners and clerks of elections held under the provisions of this Part shall have the powers and duties in conducting the election, and in preserving order at the polls, as are conferred and imposed upon similar officers under the general election laws of this state. Whatever is declared in the general election laws to be a felony, other crime or misdemeanor, shall be such for any election held under the provisions of this Part and shall be punished in the same manner.
2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1869. Submission of several questions at one time

RS 38:1869 - Submission of several questions at one time
The board of commissioners of any consolidated gravity drainage district shall submit the question of the assumption of district debts to the qualified voters at the same time that an election shall be ordered for the purpose of incurring debt and issuing bonds authorized by law. If more than one proposition be submitted at the same special election, each proposition shall be so submitted on the ballot and shall be so stated in the notice of election so as to enable the voter to vote thereon separately.