Louisiana Constitution Art. 6 Sec. 31 – Taxes; Ratification
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Terms Used In Louisiana Constitution Art. 6 Sec. 31
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions. See Louisiana Constitution Art. 6 Sec. 44
Section 31. Any tax validly being levied by a political subdivision under prior legislative or constitutional authority on the effective date of this constitution is ratified.