Louisiana Revised Statutes Tit. 33, § 3885.3. Inclusion on tax rolls charges for sewerage systems

Sewerage districts created under this Subpart may include on the tax rolls, in addition to taxes upon the property of the sewerage district, rates, charges, or connection charges for any services rendered by the sewerage district, to be paid by the owner of each parcel of real estate, or building connected with and users that are served by the sewerage system for the district, which rates, charges, or connection charges may not be assessed, levied, and collected at the same time and manner as other taxes are assessed, levied, and collected.