La. Stat. tit. 38 § 1632
All drainage taxes, together with all penalties for default in payment of the taxes, and all costs in collecting the taxes, shall, from the date of filing the certificate hereinafter mentioned in the office of the clerk of court and recorder of mortgages for the parish wherein the lands and other properties are situated, until paid, constitute a tax lien upon all of the lands and other property against which the taxes shall be levied. The tax lien shall be evidenced by a certificate substantially in the following form:
State of Louisiana
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) ss.
Parish of ________
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To the Clerk of Court and Recorder of Mortgages, _____________ Parish, Louisiana.
This is to certify that by virtue and authority of the provisions of R.S. 38:1631, the Board of Commissioners of _____ Drainage District, in which are situated lands and other property in the parish of _____ in the State of Louisiana, have and do hereby certify the tax authorized thereby, which tax and the land and other property against which the same is levied in your parish are described in the following table, in which table are:
The tax shall be payable in annual installments; the amount of each installment as well as the amount of the maintenance tax will be determined and certified to the tax collector of your parish not later than the first day of September of each year. The aforesaid tax and the maintenance taxes which may be levied from time to time are hereby declared a tax lien upon all land and other property herein and heretofore described.
Witness the signature of the president of the board of commissioners attested by the seal of said district and the signature of the secretary of said board, this _____ day of _________ A.D. 19___
___________________________
President.
Seal
Attest
_______________________
Secretary.
The certificate and tables shall be prepared in a well bound book and filed in the office of the clerk of court and recorder of mortgages of each of the parishes having lands in the district as it may affect the land or other property in his parish, where it shall become a permanent record of the office. The book or books shall be prepared by the secretary of the board of commissioners at the expense of the drainage district, and shall be designated as the "Drainage Tax Record". Each clerk of court and recorder shall receive a fee of one dollar for filing and preserving the book. The "Drainage Tax Record" shall also be recorded by the clerk of court and recorder in the "Drainage District Record Book" of his office.
La. R.S. § 38:1632