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Gravity drainage and subdrainage districts or consolidated gravity drainage or subdrainage districts organized under the laws of this state, the territorial limits of which lie either wholly within the boundaries of any parish, or within the boundaries of two or more parishes, and the bonded indebtedness and all other debts of which shall have been paid and satisfied, may be liquidated and finally dissolved in the manner hereinafter provided.

(1)  Such districts or sub-districts, wholly within the boundaries of one parish, by resolution of the police jury of said parish on its own motion in the absence of a functioning board of commissioners, or by resolution of the board of commissioners if there be an existing one; and

(2)  Such districts or sub-districts, the territorial limits of which extend into two or more parishes, by resolutions of the police juries of the respective parishes concerned on their own initiative in the absence of a functioning board of commissioners, or by resolution of the board of commissioners if there be an existing one.  

(3)  If the district or sub-district has bonds issued and outstanding, the resolution or resolutions dissolving it shall not become effective until the holders of all such outstanding bonds shall have filed with the authority ordering such dissolution their written consent to the dissolution or until the outstanding bonds have been retired.  

(4)  After all debts, if any, shall have been paid, in the case of such district or sub-district lying within one parish, in the absence of a board of commissioners, the resolution of the police jury dissolving the district or sub-district shall provide any remaining cash funds to the credit thereof shall be turned over to the said police jury of such parish and shall be kept in a separate fund to be paid over to the governing authority of any newly created district or sub-district within the area of the dissolved district or sub-district to be used in the promotion of or for gravity drainage purposes.  In such district or sub-district lying within two or more parishes, in the absence of a functioning board of commissioners, the resolution of the police jury of the parish having the largest assessment of property lying within the boundaries of such district or sub-district according to the last assessment rolls filed and of record shall provide any remaining cash funds to the credit thereof shall be turned over to the police juries of such parishes in the proportion which the last assessments of the property lying within such district or sub-district in each parish shall bear to the total assessments of said property.  Said funds shall be kept in a separate account to be paid over to the governing authority or any newly created district or sub-district within or including the area of the dissolved district or sub-district to be used in the promotion or for gravity drainage purposes, or said funds may be allocated to the credit of each property owner in said district or sub-district, wherein such funds were collected, upon the basis of the assessed valuation of each property according to the last assessment rolls filed and of record at the time of such allocation, and used in the payment of taxes on said property levied pursuant to law for drainage purposes.  

(5)  In those parishes which are engaged in a parish-wide drainage construction or drainage maintenance program, with parish funds or with the assistance of state funds, the resolution of dissolution may provide that such cash funds or property remaining to the credit of such drainage district or its board of commissioners after dissolution shall be turned over to the police jury, or police juries in proportions fixed by paragraph (4) hereof, to be expended and used by such police jury, or police juries, for drainage maintenance or construction purposes within the territory which theretofore formed the dissolved drainage district, as part of the parish-wide drainage program; and if this is done, then all canals, ditches, rights-of-way, works, natural or artificial drains, and other property theretofore acquired by such funds, to the parish or parishes wherein such property is located or situated.

Provided that in districts comprising territory in two or more parishes, one or more of which is not engaged in such parish-wide drainage program, such funds and property may be transferred to the parish or parishes which are engaged in such parish-wide drainage program for use in the manner above authorized.  

In all cases wherein there may be a board of commissioners in existence such funds shall be disposed of in the manner hereinabove provided by resolution of such board.  

In the event that such district or sub-district shall have property instead of cash funds the same shall be disposed of in the manner hereinabove provided for in the case of cash funds, or as provided in paragraph (5) hereof.  

Added by Acts 1950, No. 162, §1.  Amended by Acts 1952, No. 354, §1.