Section 33:3980.1 - Additional taxing authorityA. In addition to all authority granted in this Chapter or by any other provision of law, the governing authority of any parish, municipality, or sewerage district which is authorized to provide sewage disposal systems may levy taxes on real property within the political subdivision for the purpose of funding any aspect of providing such system subject to the provisions of this Section.B. Such taxes may be levied in the form of ad valorem taxes or parcel fees which shall be levied on all taxable property within the political subdivision.C. Any such tax or fee shall be levied and collected and be due and owing annually. Such tax may be carried on the tax rolls for the parish in which such political subdivision is located and collected and such collection enforced in the same manner as parish ad valorem taxes.D. The governing authority of the political subdivision may incur debt and issue bonds payable in whole or in part from an irrevocable pledge and dedication of all or a portion of the proceeds of such taxes on property.E. The proceeds of the tax or parcel fee or of bonds secured by such tax or fee may be used by the political subdivision for any aspect of providing sewage disposal services, including but not limited to acquisition, construction, improvement, extension, operation, repair, or maintenance of all or any element of a sewerage system.F. No such tax or fee shall be levied nor any debt incurred nor bonds issued until such action is approved by a majority of the voters of the political subdivision voting at an election held for such purpose in accordance with the Louisiana Election Code.G. Any procedure established in this Chapter for the apportioning of costs associated with sewerage systems to those receiving services or otherwise directly benefiting from such system shall not apply in the exercise of the authority granted by this Section.See Acts 1999, No. 1167, §1 relative to legislative intent.