Louisiana Revised Statutes Tit. 38, § 1790. Collection of taxes; accounting and settlement

All articles and provisions of the constitution regulating and relating to the collection of taxes and the creation of tax liens and mortgages, tax penalties and of sales, shall also apply to and regulate the collection of the special tax which may be imposed under the provisions of this Part, including an acreage tax or forced contribution, to be collected through the sheriff and ex-officio tax collector of the parish at the same time and in the same manner as he collects the state and parish taxes and to be by him turned over to the treasurer of the district. The tax collector or tax collectors shall make monthly settlements with the treasurer of the district and receive from him a receipt for the amount of taxes paid to him, and when all taxes shall have been collected for the current year, the tax collector shall make a final settlement with the drainage commission in the same manner as tax collectors are required to settle with the State Auditor. When final settlement is made, and all the taxes assessed in the district are collected and paid in or accounted for by delinquent or deduction lists as is contemplated and accepted by the state auditor in the collection of state taxes, then the drainage commission shall give the tax collector or ex-officio tax collector a quietus in full for the taxes for that year.