Terms Used In Louisiana Revised Statutes 34:1358

  • Lien: A claim against real or personal property in satisfaction of a debt.

The governing authority of the district shall levy annually the taxes as provided herein on all property situated within the district under the same methods, terms and conditions and at the same time as state and parish taxes are levied, assessed and collected; these taxes shall be secured by the same lien upon the property subject to taxation within the district as taxes for state and parish purposes; the property subject to any taxes within the district shall be sold for failure to pay the same in the same manner as property is sold for delinquent state, parish and other taxes.

Added by Acts 1954, No. 567, §1.  Amended by Acts 1970, No. 373, §1, eff. Jan. 1, 1971; Acts 1970, No. 503, §1, eff. Jan. 1, 1971.