Louisiana Revised Statutes Tit. 38, § 1678. Authorization to incur debt; issue bonds and levy taxes

B. The powers, rights, and authority granted by Subsection A of this Section shall be an addition to any powers now or hereafter conferred on drainage districts by R.S. 38:1601-38:1675 or any other law.

C. Anything to the contrary notwithstanding an ad valorem tax shall not be levied against lands and improvements already drained when the proceeds of such tax will be used for the purpose of draining and reclaiming privately owned swamp and overflow lands. In the event lands already drained are included within a district formed for the drainage and reclamation of privately owned swamp and overflow lands such lands shall be taxed as otherwise authorized in this part only in the proportion, if any, as such lands and improvements shall be directly benefited by the reclamation. Nothing in this section shall affect the authority to levy an ad valorem tax against undrained or partially drained swamp and overflow lands including populated areas which are subject to periodic overflow and are otherwise subject to drainage and reclamation under the provisions of this Part. The provisions of Subsections B and C hereof shall not apply to such districts which have heretofore issued bonds or have authorized issuance of bonds or in which taxes have heretofore been imposed or the imposition thereof authorized, nor shall said provisions apply to drainage districts resulting from the division, under applicable provisions of law, of any existing drainage district lying within two or more parishes.