Louisiana Revised Statutes Tit. 38, § 334.2. Revenue utilization; Atchafalaya Basin Levee District

A. Of the ad valorem taxes collected by the Atchafalaya Basin Levee District for property located in the parishes of Assumption, Ascension, Iberville, West Baton Rouge, Pointe Coupee, St. Mary, St. Martin, Iberia, St. Landry, and that portion of Terrebonne Parish which is outside the South Terrebonne Tidewater Management and Conservation District, not greater than fifty percent of each parish's collection may be used for levee construction, levee maintenance, and other flood control works necessary to help alleviate flooding within the parish or portion of Terrebonne Parish from which the taxes were collected. These expenditures may be in cash or in kind services.

B. The expenditure required in Subsection A of this Section shall be made only if and when the allocations or expenditures required by R.S. 38:331, R.S. 38:334 and R.S. 38:3327(E) are made.