Louisiana Revised Statutes Tit. 33, § 4713. Providing quarters for court and parish officers

A. Each parish shall provide and bear the expense of a suitable building and requisite furniture for the sitting of the district and circuit courts and such offices, furniture, and equipment as may be needed by the clerks and recorders of the parish for the proper conduct of their offices and shall provide such other offices as may be needed by the sheriffs of these courts and by the tax collectors and assessors of the parish and shall provide the necessary heat and illumination therefor.

B. The cost of such furniture and equipment, supplies, and maps, as may be needed by the tax collector and assessors of each parish shall be borne proportionately by all tax recipient bodies in the parish in the proportion of the amount received from such tax monies by each recipient body in the parish.

C. The police jury or other governing authority shall make these purchases and then bill the other tax recipients for their proportionate share. If a tax recipient body fails to reimburse the police jury or parish governing authority within ninety days from the receipt of such bill, then the police jury or parish governing authority shall notify the sheriff, in writing, and the sheriff shall withhold the amount owed to the police jury or parish governing authority from the next available tax collection for the tax recipient body which failed to remit the proportionate share of expenses as required by this Section. The sheriff shall remit the amount withheld from the tax recipient body to the police jury or parish governing authority no later than fifteen days from the date the funds were withheld.