A.(1) Notwithstanding any provision of law to the contrary, the governing authority of Drainage District No. 4 in a parish with a population between two hundred forty-five thousand and two hundred sixty-five thousand based on the latest federal decennial census is authorized to call a special election on or before December 31, 2024, for approval by a majority of the electors residing within Drainage District No. 4, which the district governing authority may place on the ballot, to levy a maintenance and operation tax on each landowner of record within the district in an amount not to exceed five hundred dollars for each ten thousand square feet of each lot and parcel owned, such that the minimum tax on each lot or parcel is equal to that amount which would be levied on the first ten thousand square feet for the following:

            (a) The maintenance of the levee system, pumping station, pumps, holding ponds, construction of pumping stations, and acquisition of land therefor, and other matters related thereto.

            (b) The operation of the district including cost of the pumping station operation staff, salaries of office staff, utilities and fuels, purchase of equipment necessary for the maintenance or operation of the district, contract services, insurance, personnel, and other matters related thereto or called for by law.

            (2) Subject to approval of a majority of the electors of the district voting on the proposition therefor, there may be exemptions from the maintenance and operation tax provided for in this Subsection for:

            (a) Property of any owner of property in the district who is over sixty-five years of age and who resides within the district, such exemption not to exceed twenty-four dollars on the first ten thousand square feet of property per lot or parcel; provided that the owner applies for the exemption annually as provided by the board of commissioners.

            (b) Property of the Kingspoint Homeowners’ Association Recreation Area, not to exceed twenty-four dollars per acre, so long as the recreation area remains for the private use of the Kingspoint Subdivision homeowners, and provided that the exemption is applied for annually by a person duly authorized to make such application by the Kingspoint Homeowners’ Association board who shall make application as provided by the board of commissioners.

            (c) Property of nonprofit organizations, such exemption not to exceed ten percent of the actual total amount of the tax due, shall be given to any nonprofit organization domiciled within the district; provided that the exemption is applied for annually by a person duly authorized to make such application by the nonprofit organization who shall make application as provided by the board of commissioners. Upon submission of said application, the applicant shall provide to the board of commissioners proof of nonprofit IRS 501(c)(3) status.

            (3) Publicly owned property shall be exempt from the tax.

            B. Notwithstanding any provision of law to the contrary, any election authorized in this Section may be held on any Saturday prior to December 31, 2024, as provided by the governing authority of the district, or on any date authorized by the election laws of the state. If the electors of the district authorize the tax provided in Subsection A of this Section, any fee or tax currently imposed by the district for operation and maintenance may be discontinued by the district governing authority for such period as such tax authorized by Subsection A of this Section is imposed, provided that no obligation of the district is impaired. The discontinuance of any such fee or tax as provided in this Subsection shall not affect the obligation to pay any such fee or tax previously imposed which became due prior to discontinuation and which has not been paid.

            C. The maintenance and operation tax and exemptions shall be imposed by resolution at a special meeting of the board of commissioners of Drainage District No. 4, after the election on the propositions, if approved by a majority of the qualified electors within the district voting at the election. A certified copy of the resolution shall be furnished to the sheriff and ex officio tax collector of a parish with a population between two hundred forty-five thousand and two hundred sixty-five thousand based on the latest federal decennial census. The tax shall be collected by the sheriff at the same time as the parish ad valorem taxes and shall enjoy the same recourse as parish ad valorem taxes for nonpayment and shall prime all other liens, except parish ad valorem taxes.

            D. The maintenance and operation tax shall become effective for the calendar year in which the maintenance and operation tax passes. The maintenance and operation tax shall be imposed for a five-year term and may be renewed for five-year terms at the end of each term by calling for a special election on or before the last day of December in the last year of each term for approval of the electors residing within Drainage District No. 4 and placing on the ballot a proposition for renewal defining the rate and purpose of the tax revenue. The tax shall be renewed if approved by a majority of the electors voting.

            Acts 2022, No. 319, §1.