RS 2705 - Levy and collection of tax
The governing authority shall, when the vote is in favor of the levy of the tax, levy and collect the tax annually, in addition to other taxes, at the rate voted by the property tax payers and during the years designated, upon all the taxable property within the limits of the parish or municipality, as the case may be. The governing authority and the proper tax collector shall have the same right to enforce and collect the tax as is, or may be, conferred by law upon them for the collection of other taxes. The tax shall be used for the purposes designated in the petition and for none other.