Louisiana Revised Statutes Tit. 34, § 368. Special taxes; annual levy

The special taxes imposed for the purpose of providing for the payment of principal and interest on the bonds of any municipality or parish issued for any purpose herein authorized, shall, each year be levied, assessed and collected on the property taxed, under the same terms and conditions and at the same time as state and parish taxes; the said taxes shall bear the same liens upon the property as state, parish, municipal, and other special taxes; the property shall be sold for delinquent taxes in the same manner as property is sold for delinquent state, parish, municipal, and other taxes.