§329.1. South Lafourche Levee District; additional powers and duties; certain payments

A.(1) The South Lafourche Levee District shall constitute a political subdivision of the state of Louisiana within the meaning of Article VI, Section 44 of the Constitution of Louisiana, and is hereby granted the authority to issue bonds and to levy taxes for the payment of principal and interest thereon under the specific authority provided herein.

(2) In addition to the authority provided by Article VI, Sections 39 and 40 of the Constitution of Louisiana, the district may levy taxes and raise other revenue in the manner provided by law for levee districts.

(3)(a) The district may levy a district-wide sales and use tax not exceeding one percent or any fraction thereof upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services, all as defined and provided by law in The Uniform Local Sales Tax Code in Chapter 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, if approved by a majority of electors voting thereon in an election held for that purpose.

(b) This authorization is in addition to and is not limited by the provisions of R.S. 47:338.54, as amended.

(4) The district may borrow money and issue bonds in the manner provided by law for levee districts and may issue general obligation bonds as defined in Article VI, Section 33 of the Constitution of Louisiana in the manner set forth in Subpart A of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, and sales tax revenue bonds as provided for in Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended.

B. In addition to any other powers and duties provided by law, the primary duty of the district shall be to establish, construct, operate, or maintain flood control works as they relate to hurricane protection, tidewater flooding, saltwater intrusion, and conservation. As a secondary duty, the district shall have the authority to establish flood control, adequate drainage relating to tidal or riverine flooding, and water resources development including but not limited to construction of reservoirs, diversion canals, gravity and pump drainage systems, erosion control measures, and marsh management. The district shall have the authority to construct and maintain drainage works of all types as they relate to tidewater flooding, hurricane protection, conservation, and saltwater intrusion, either in cooperation with one or more parishes, municipalities, levee districts, drainage districts, or other special districts within its jurisdiction, or upon its own undertaking.

C. Because the Lafourche Basin Levee District continues to provide mainline Mississippi River levee protection which is beneficial to Lafourche Parish, the South Lafourche Levee District shall make payments to the Lafourche Basin Levee District as follows:

(1) For the year 2007, thirty-five percent of the 2006 mineral revenues received on any lands within the boundaries of the South Lafourche Levee District that were previously owned by the Lafourche Basin Levee District.

(2) For the year 2008, twenty-five percent of the 2007 mineral revenues received on any lands within the boundaries of the South Lafourche Levee District that were previously owned by the Lafourche Basin Levee District.

(3) For the year 2009 and thereafter, fifteen percent of the mineral revenues received on any lands within the boundaries of the South Lafourche Levee District that were previously owned by the Lafourche Basin Levee District.

Acts 2006, 1st Ex. Sess., No. 32, §1, eff. Jan. 1, 2007; Acts 2006, No. 127, §1, eff. June 2, 2006.