RS 48:588 - Special tax for maintenance; election Whenever an election is called by the governing authority of any parish or district for the purpose of incurring debt and issuing bonds therefor, for the purpose of acquiring, building, improving, or maintaining public roads or highways, the governing authority may, at the same time, submit to the property taxpayers of the parish or district a proposition to levy a special tax of not more than five mills on the dollar for a period of not more than ten years, for the purpose of maintaining and keeping in repair these public roads and highways. When an indebtedness has been incurred in any parish or district and bonds have been issued therefor for the purpose of acquiring, building, maintaining, or improving public roads or highways, the governing authority of the parish or district may call an election throughout the parish or district for the purpose of submitting to the property taxpayers thereof the proposition set out in the first paragraph of this Section. The rate, object, and purpose for which the tax is to be levied and the number of years it is to run shall be stated in the ordinance or resolution calling the election.
Louisiana Legal Code