Terms Used In Louisiana Revised Statutes 33:9039.30

  • district: means a special district as provided in La. See Louisiana Revised Statutes 33:9039.13
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.

Any lien in favor of the district arising under this Chapter may be enforced by the district in a court of competent jurisdiction as provided by law.  Such proceedings may be brought at any time after the expiration of one year from the date any tax, or installment thereof, becomes delinquent.

Acts 2001, No. 992, §1.