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Terms Used In Louisiana Revised Statutes 38:334

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Levee district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281

            A.(1) Of all the taxes collected by the Lafourche Basin Levee 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 Levee 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 Levee District for maintenance, operation, and control, subject to any amendments made by the state of Louisiana.

            B. No provision of this Part or of any other law shall be construed so as to prohibit the Lafourche Basin Levee District from the use of public funds to engage in general drainage work not incidental to the construction and maintenance of levees in the jurisdictional boundaries of the Lafourche Basin Levee District.

            Acts 1985, No. 785, §1, eff. July 22, 1985; Acts 1992, No. 791, §1; Acts 1996, 1st Ex. Sess., No. 13, §1; Acts 1997, No. 1401, §1; Acts 2007, No. 134, §1, eff. June 25, 2007; Acts 2009, No. 346, §1, eff. Jan. 1, 2010; Acts 2015, No. 220, §1.