§ 38:1901 Acreage tax or forced contribution for maintenance, improvements, and repairs
§ 38:1902 Ad valorem tax for maintenance, construction, and improvement
§ 38:1903 Indebtedness and taxes for completion of drainage system
§ 38:1904 Procedure

Terms Used In Louisiana Revised Statutes > Title 38 > Chapter 7 > Part III - Taxes and Bonds

  • Claimant: as used in this Chapter , means any person to whom money is due pursuant to a contract with the owner or a contractor or subcontractor for doing work, performing labor, or furnishing materials or supplies for the construction, alteration, or repair of any public works, or for transporting and delivering such materials or supplies to the site of the job by a for-hire carrier, or for furnishing oil, gas, electricity, or other materials or supplies for use in machines used in the construction, alteration, or repair of any public works, including persons to whom money is due for the lease or rental of movable property, used at the site of the immovable and leased to the contractor or subcontractor by written contract, and including registered or certified surveyors or engineers, or licensed architects, or their professional subconsultants, employed by the contractor or subcontractor in connection with the building of any public work. See Louisiana Revised Statutes 48:256.5
  • Contract: means any contract awarded by the department for construction or maintenance of transportation facilities or work authorized by La. See Louisiana Revised Statutes 48:251.9
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractor: means any individual, partnership, joint venture, firm, corporation, limited liability partnership, limited liability company, or any acceptable combination thereof contracting for performance of public work for the department. See Louisiana Revised Statutes 48:251.9
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Public work: means the erection, construction, alteration, maintenance, improvement, or repair of any highway, bridge, transportation facility, or immovable property owned, used, or leased by the department or any public entity for which the department is acting pursuant to an agreement. See Louisiana Revised Statutes 48:251.9