Louisiana Revised Statutes 47:8027 – Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
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Notwithstanding any other provision of general or special law, the purposes for which a parish or municipality, or any agency or subdivision of either, may levy taxes or appropriate funds to a tax increment trust fund include the preservation and enhancement of the tax base of such parish, municipality, subdivision or agency and the furthering of the purposes of such parish, municipality, subdivision, or agency as provided by law.
Acts 1988, No. 996, §1.