A.(1)  The governing authority of Drainage District No. 4 of St. Tammany Parish is authorized to call a special election on or before December 31, 1996, for approval, by a majority of the electors residing within Drainage District No. 4 as defined in St. Tammany Police Jury Ordinance No. 812 on the eighteenth day of May, 1979, revised by St. Tammany Police Jury Ordinance No. 1144 on the twenty-fourth day of April, 1980, under Part I of Chapter 6 of Title 38 of the Louisiana Revised Statutes of 1950, of a proposition, which the district governing authority may place on the ballot, to levy a maintenance and operation tax on each landowner of record within the district, in an amount not to exceed ninety-six dollars for each ten thousand square feet of each lot and parcel owned, such that the minimum tax on each lot or parcel is equal to that amount which would be levied on the first ten thousand square feet, for:

(a)  The maintenance of the levee system, pumping station, pumps, holding ponds, construction of pumping stations and acquisition of land therefor, and other matters related thereto; and

(b)  The operation of the district including cost of the pumping station operation staff, salaries of office staff, utilities and fuels, purchase of equipment necessary for the maintenance or operation of the district, contract services, insurance, and personnel, and other matters related thereto or called for by law.

(2)  Subject to approval of a majority of the electors of the district voting on the proposition therefor, there may be exemptions from the maintenance and operation tax provided for in this Subsection for:

(a)  Property of any owner of property in the district who is over sixty-five years of age and who resides within the district, such exemption not to exceed twenty-four dollars on the first ten thousand square feet of property per lot or parcel; provided that the owner applies for the exemption annually as provided by the board of commissioners.

(b)  Property of the Kingspoint Homeowners’ Association Recreation Area, not to exceed twenty-four dollars per acre, so long as the recreation area remains for the private use of the Kingspoint Subdivision homeowners, and provided that the exemption is applied for annually by a person duly authorized to make such application by the Kingspoint Homeowners’ Association board who shall make application as provided by the board of commissioners.

(c)  Property of nonprofit organizations, such exemption not to exceed ten percent of the actual total amount of the tax due, shall be given to any nonprofit organization domiciled within the district; provided that the exemption is applied for annually by a person duly authorized to make such application by the nonprofit organization who shall make application as provided by the board of commissioners.  Upon submission of said application the applicant shall provide to the board of commissioners proof of nonprofit IRS 501(c)(3) status.

(3)  Publicly owned property shall be exempt from the tax.

B.  The maintenance and operation tax and exemptions shall be imposed by resolution at a special meeting of the board of commissioners of Drainage District No. 4, after the election on the propositions, if approved by a majority of the qualified electors within the district voting at the election.  A certified copy of the resolution shall be furnished to the sheriff and ex officio tax collector of St. Tammany Parish.  The tax shall be collected by the sheriff at the same time as the parish ad valorem taxes and shall enjoy the same recourse as parish ad valorem taxes for nonpayment and shall prime all other liens except parish ad valorem taxes.

C.  The maintenance and operation tax shall become effective for the calendar year in which the maintenance and operation tax is passed.  The maintenance and operation tax shall be imposed for a five-year term and may be renewed for five-year terms at the end of each term by calling for a special election on or before the last day of December in the last year of each term for approval of the electors residing within Drainage District No. 4 as defined in St. Tammany Police Jury Ordinance No. 812 on the eighteenth day of May, 1979, revised by St. Tammany Police Jury Ordinance No. 1144 on the twenty-fourth day of April, 1980, or any other ordinance of the St. Tammany Police Jury incorporating new areas into the boundary of the district, according to Part I of Chapter 6 of Title 38 or other relevant part of the Louisiana Revised Statutes of 1950, and placing on the ballot a proposition for renewal defining the rate and purpose of the tax revenue.  The tax shall be so renewed if approved by a majority of the electors voting at such election.

D.(1)  The governing authority of Drainage District No. 4 of St. Tammany Parish, with the approval of the police jury of St. Tammany Parish and the approval of the electors of the district as provided in this Subsection, shall be granted the authority to maintain the flow of water through catch basins, subsurface drains, and canals leading to the holding ponds of the district, and to remove from and prevent trash and other material which would obstruct the flow of water from entering such drainage facilities.  This authority shall not include the responsibility or authority to repair or replace any structure or structural element which facilitates or enables drainage.

(2)  In order to carry out the functions of the district pursuant to this Subsection, the district governing authority may impose an additional maintenance and operation tax, subject to approval of the electors of the district as provided in this Subsection, on each landowner of record within the district, not to exceed fifty-three dollars annually for each ten thousand square feet of each lot and parcel owned.  Property of nonprofit organizations and publicly owned property shall be exempt from such tax.

(3)  The authority of the district to maintain water flow as provided in this Subsection and to levy an additional tax as provided in this Subsection shall be subject to the approval of a majority of the electors of the district voting on a proposition or propositions at an election held for the purpose.

E.  The drainage district shall be governed by a board of commissioners.  The police jury of St. Tammany Parish shall appoint five commissioners who reside and own property within the district.  No two commissioners shall have interest in the same lot and/or parcel and no two commissioners shall have any family, financial, or business relationship.  No more than one of the five commissioners may be appointed from any property included in the district pursuant to Subsection F of this Section.

F.  This Section shall define the method by which continuous lands next to the district may be included into a subsurface and canal drainage maintenance program with the ability for the district to assume the responsibility from the parish of St. Tammany for the maintenance of the subsurface drainage and canals leading to the W-14 canal, such that a petition in favor of being included, signed by seventy-five percent of the qualified electors of the proposed area to be included in the subsurface and canal drainage maintenance program is presented to both Drainage District No. 4 board of commissioners and St. Tammany Parish police jurors.  If both the Drainage District No. 4 board of commissioners and the St. Tammany Parish police jury vote in favor of the area being included, a study by the St. Tammany Engineering Department shall be made as to the costs and feasibility.  If the study indicates that including the area in the subsurface and canal drainage maintenance program is feasible, the drainage district governing authority may call an election at which the question of including the area in the program and levying an operation and maintenance tax for such purpose shall be placed on the ballot.  The term of the tax shall be a minimum of five years and such additional period as shall be necessary to provide that the tax levy shall terminate at the same time as the tax levy authorized pursuant to Subsection A.  If a majority of the electors of the area to be included in the program voting on the proposition vote in favor thereof, the area shall be included and the tax shall be levied.

G.  Notwithstanding any provision of law to the contrary, any election authorized in this Section may be held on any Saturday prior to December 31, 1996, as provided by the governing authority of the district, or on any date authorized by the election laws of the state.  If the electors of the district authorize the tax provided in Subsection A, any fee or tax currently imposed by the district for operation and maintenance may be discontinued by the district governing authority for such period as such tax authorized by Subsection A is imposed, provided that no obligation of the district is impaired.  The discontinuance of any such fee or tax as provided herein shall not affect the obligation to pay any such fee or tax previously imposed which became due prior to discontinuation which has not been paid.

Acts 1991, No. 398, §1, eff. July 10, 1991; Acts 1993, No. 794, §1; Acts 1995, No. 1162, §1, eff. June 29, 1995; Acts 2004, No. 559, §1, eff. June 25, 2004.