---
urn: urn:us-la:rs:38:1999
citation: "R.S. 38:1999"
status: active
breadcrumb: "Title 38 › Chapter 8 › Part II"
acts_citations:
---

# Classes of lands or sub-drainage districts

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.