2023 Louisiana Laws › Revised Statutes › Title 38 - Public Contracts, Works and Improvements › §38:1680.2. Town of Berwick; authority to levy taxes, fees, and charges for drainage facilities, systems, and networks

RS 38:1680.2 - Town of Berwick; authority to levy taxes, fees, and charges for drainage facilities, systems, and networks
A. The town of Berwick is authorized to levy special taxes, fees, or charges on all immovable property within its boundaries for the purpose of constructing, acquiring, maintaining, operating, or improving drains, drainage facilities, drainage systems, or drainage networks within its boundaries in the manner provided by the constitution and laws of this state after having been authorized to do so at a special election held in accordance with the provisions of the constitution and laws of this state.
B.(1) The town of Berwick is authorized to levy and collect a charge for the purpose of constructing, acquiring, maintaining, operating, or improving drains, drainage facilities, drainage systems, or drainage networks within its corporate boundaries, such charge to be imposed on a per acre basis. Such a charge shall be imposed by resolution or ordinance of the governing authority of the town of Berwick only after the question of the imposition of the charge and the purpose, rate, and duration of the charge has been approved by a majority of the voters voting on the question at an election held within the corporate boundaries of the town in accordance with the constitution and laws of this state. Any such charge authorized shall be levied by the governing authority of the town of Berwick against each acre of land, or portion of an acre on a pro rata basis, within the boundaries of the town, and the assessor of St. Mary Parish shall assess each parcel of property within the town of Berwick and shall prepare an assessment roll in triplicate and shall provide copies to the clerk of court, the tax collector of the town of Berwick, and the governing authority of the town of Berwick. The acreage of each parcel or pro rata portion of an acre may be determined by land surveying or may be determined by controlled aerial photography and computer digitalization, performed in accordance with the United States National Map Accuracy Standards of photography at a scale of 1"-100 feet. The charge shall be due and payable annually at the same time as property taxes and the charge shall be collected in the same manner as ad valorem taxes are collected by the tax collector of the town of Berwick.
(2) The purpose, rate, and duration of the charge shall be set forth in the proposition submitted at the election to authorize its imposition. Such charge shall not in any event exceed twenty-five dollars per acre for any property located within the boundaries of the municipality, as now incorporated or which may be annexed in the future.
(3) All laws now in force or that may hereafter be enacted, providing for, regulating, and governing the procedure for the collection of state and local ad valorem taxes and the creation of tax liens, penalties, methods, and procedures for sales for delinquent taxes shall also apply to regulate and govern the collection of the charge authorized to be imposed or levied under the provisions of this Section, and the charge shall be collected through the tax collector of the town of Berwick at the same time and in the same manner as other ad valorem taxes are collected, and the revenues from the charges shall be turned over to the treasurer of the town of Berwick.
Acts 1994, No. 31, §1.