RS 1633 - Levy of maintenance tax
To maintain and preserve the ditches, drains, levees, or other improvements, and to strengthen, repair, and restore them, when needed, and for the purpose of defraying the current expenses of the district, or sub-district, the board of commissioners may, upon the completion of the improvements and on or before the first day of September in each year thereafter, levy a tax upon each tract or parcel of land and upon private corporate property within the district or sub-district, to be known as a maintenance tax. The maintenance tax shall be apportioned upon the basis of the net assessments of benefits accruing for original construction, shall not exceed five per cent thereof in any one year, and shall be certified to the sheriff and ex-officio tax collector of each parish in which lands of the district are situated in the same book, in like manner and at the same time as the annual installment tax is certified, but in a separate column, under the heading, "Maintenance Tax". The tax collector shall demand and collect the maintenance tax and make return thereof, and shall receive the same compensation therefor and be liable for the same penalties for failure or neglect so to do as is provided herein for the annual installment tax.