Louisiana Revised Statutes Tit. 38, § 439. Duty of auditor where levee boards and levee and drainage boards fail to levy tax

In case of the failure of the levee board or levee and drainage board to levy the taxes and local contributions, as provided for in R.S. 38:437 and 38:438, or in case from any other cause the taxes and local contributions are not so levied, the state auditor, or officer charged with the functions of the state auditor, shall order the proper officers to extend the taxes upon the assessment rolls of the parishes and parts of parishes composing the levee district or levee and drainage district and shall order the proper officers of the parishes and parts of parishes to collect the taxes and local contributions to an amount sufficient to meet the purposes provided for by R.S. 38:437 and 38:438. The officers shall assess and collect the taxes and local contributions as so ordered; and, to that end, the taxes and local contributions are now, once and for all, hereby levied and ordered to be collected to an amount sufficient to provide for the payment of the interest and the creation of the sinking fund. The present levy of taxes and local contributions shall be operative only in the case the taxes and local contributions are not otherwise levied either because of failure on the part of the board to perform the duty imposed upon it by R.S. 38:437 and 38:438 or from any other cause.