{
  "urn": "urn:us-la:rs:33:2806",
  "title_number": "33",
  "section_number": "2806",
  "citation": "R.S. 33:2806",
  "heading": "Millage limitation; exception with voter approval",
  "text": "Notwithstanding any provision of law which limits ad valorem tax millages to be imposed, the governing authority of any district of a governmental entity, which operates pursuant to a charter for local self-government or other home rule charter, may propose and levy special millages, not inconsistent with the charter of the governmental entity or the Constitution of Louisiana, for a period not to exceed ten years, if the question of levying such tax is approved by a favorable vote of a majority of the electors of the district voting in an election called for that purpose.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "33",
      "name": "CITIES, TOWNS, AND VILLAGES"
    },
    {
      "level": "chapter",
      "number": "6",
      "name": "TAXATION AND FISCAL AFFAIRS"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LEVY AND COLLECTION OF TAXES"
    },
    {
      "level": "subpart",
      "number": "B",
      "name": "TAX RATE"
    }
  ],
  "breadcrumb": "Title 33 › Chapter 6 › Part II › Subpart B",
  "acts_citations": [
    {
      "act_year": 1992,
      "act_number": 37,
      "section": 1,
      "effective_date": "1992-05-29",
      "effective_date_raw": "May 29, 1992",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1992, No. 37, §1, eff. May 29, 1992.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=90042",
  "website_law_id": 90042,
  "scrape_timestamp": "2026-05-22T22:46:20Z",
  "source_html_hash": "sha256:facde8dd67ddd04ae8f3c03acfff4eb2aa155b29a9d3af571478734d612ba310",
  "schema_version": "1.0.0"
}