Louisiana Revised Statutes Tit. 33, § 9065. Woodland West Subdivision; Jefferson Parish

A. In addition to all authority granted to the governing authority of Jefferson Parish by the parish home rule charter but otherwise in accordance with such charter, the parish governing authority may create a special district comprised of the Woodland West Subdivision, hereinafter referred to as the “district”. The district shall be a political subdivision of the state as defined in the Constitution of Louisiana.

B. The purpose of the district shall be acquiring former golf course property located in or near the Woodland West Subdivision to retain the green space, and the district may perform any function which it deems appropriate for achieving such purpose, including but not limited to entering into contracts for the maintenance of green space.

C. The parish governing authority may establish the district, define its authority, including the authority to levy an ad valorem tax, flat rate tax, or parcel fee on property within the district, and provide for its governance in accordance with the parish home rule charter. However, no such tax or fee shall be levied until the question of its imposition, including its purpose, rate, and duration, has been submitted to the qualified electors of the district at an election held for such purpose, and a majority of those voting on the proposition have voted in favor of the tax or fee. For the purposes of this Section, a flat tax rate shall be one imposed as a fixed sum on each parcel or portion of ground or class of property without regard to its value. The governing authority of the district may define “parcel” and “class” in the ordinance levying the flat rate tax. Any tax or fee proposition submitted to the voters pursuant to this Section shall state the duration and rate of the tax or the amount of the fee.

D. The district shall be subject to audit in accordance with R.S. 24:513 et seq.