Louisiana Revised Statutes Tit. 33, § 7576. Beachfront development districts; ad valorem tax; user fees

A. Subject to the approval of the electors of the district as herein provided, the board of commissioners of any such district may levy and collect annually an ad valorem tax under the authority of Article VI, Section 30 of the Constitution of Louisiana. The tax may be of any amount and for such number of years as provided in the proposition submitted to the electors to authorize its levy. The avails of this tax shall be used for the construction, acquisition, improvement, operation, or maintenance of facilities or other public improvements related to the purposes for which such district was created. Such tax may be levied after approval by the favorable vote of a majority of the electors of the district voting on the proposition in an election held for the purpose.

B. The board of commissioners of the district may fix, maintain, collect, and revise rates, charges, and rentals for the equipment and facilities of the district and the services rendered thereby.