{
  "urn": "urn:us-la:rs:38:1999",
  "title_number": "38",
  "section_number": "1999",
  "citation": "R.S. 38:1999",
  "heading": "Classes of lands or sub-drainage districts",
  "text": "The board of commissioners may divide the lands in the Lafourche Basin Levee and Drainage District into classes or sub-drainage districts, and tax, locally assess, and impose forced contributions and acreage taxes on the lands in the classes or sub-drainage districts in proportion to the benefits derived by the land from the drainage. All lands in the same class or sub-drainage districts shall pay an equal tax, local assessment, enforced contribution or acreage taxes.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "38",
      "name": "PUBLIC CONTRACTS, WORKS AND IMPROVEMENTS"
    },
    {
      "level": "chapter",
      "number": "8",
      "name": "LEVEE AND DRAINAGE DISTRICTS"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LAFOURCHE BASIN LEVEE AND DRAINAGE DISTRICT"
    }
  ],
  "breadcrumb": "Title 38 › Chapter 8 › Part II",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=94848",
  "website_law_id": 94848,
  "scrape_timestamp": "2026-05-22T23:09:50Z",
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}