In the event of the failure of the board of commissioners of the levee district or levee and drainage district to levy the taxes and local contributions, as provided in La. Rev. Stat. 38:455 or, if for any other cause the taxes and local contributions are not so levied, the state auditor or whatever officer may at the time be charged with the functions of the state auditor shall order the proper officers to extend the taxes upon the assessment rolls of the parish or parishes in which any part of the district is located and to order the proper officer of the parish, parishes, and parts of parishes to collect the taxes and local contributions to an amount sufficient to meet the purposes provided for by La. Rev. Stat. 38:455, and the officers shall assess and collect the taxes and local contributions as so ordered.  The taxes and local contributions are now, once and for all, hereby levied and ordered to be collected to an amount sufficient to provide, as aforesaid, for the payment of the interest and principal of the bonds.  The present levy of the taxes and local contributions shall be operative only in case the taxes and local contributions are not otherwise levied, either because of failure on the part of the board of commissioners to perform the duty imposed upon it by La. Rev. Stat. 38:455, or for any other cause, but nothing in this Subpart shall be construed to require the board of commissioners of the district to set aside funds or levy taxes for the payment of the principal of and interest on bonds authorized to be issued under the provisions of this Subpart, except insofar as it is necessary to provide for the payment of the principal and interest actually maturing and becoming due each year.  

Acts 1985, No. 785, §1, eff. July 22, 1985.