Louisiana Revised Statutes Tit. 38, § 334. Revenue utilization; Lafourche Basin Conservation Levee and Drainage District

A. (1) Of all of the taxes collected by the Lafourche Basin Conservation Levee and Drainage District from property located within St. Charles Parish located west of the Mississippi River, not less than fifty-seven percent of the tax monies shall be expended for the purposes of levee construction, levee maintenance, and other flood control and drainage works within that parish. These expenditures shall be in cash or in-kind services as determined by the parish governing body. When such funds are expended within St. Charles Parish, in-kind services shall not exceed fifty percent of such expenditures. Expenditures shall be certified as received by the parish's governing body at the end of each fiscal year.

(2) The provisions of Paragraph (1) of this Subsection shall not apply during any tax year in which the Lafourche Basin Conservation Levee and Drainage District maintains the St. Charles Parish West Bank Hurricane Protection Levee system, including the West Bank and general vicinity, Western Tie-In, Davis Pond Freshwater Diversion Levee, Willowridge Levee, Ellington Levee, Magnolia Ridge Levee, and Sunset Drainage District Levee, as a whole or as each section is transferred to the Lafourche Basin Conservation Levee and Drainage District for maintenance, operation, and control, subject to any amendments made by the state of Louisiana.