Present Constitution provides that a levee district created prior to January 1, 2006 may levy annually a tax not to exceed five mills for constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto, except the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills of all taxable property situated within the alluvial portions of the district subject to overflow.

Proposed Constitutional Amendment provides that a levee district, except a levee district created after January 1, 2006 and where a majority of the electors in the district failed to approve the provisions of this section of this Constitution in an election held on October 9, 2021, or a levee district created after October 9, 2021, may levy annually a tax not to exceed five mills for constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto. Further provides an exception for the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills of all taxable property situated within the alluvial portions of the district subject to overflow.

Present Constitution provides that if the necessity to raise additional funds arises in any levee district created prior to January 1, 2006, for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto or for any other purpose related to its authorized powers and functions as specified by law, may be increased if the rate of the increase is approved by a majority of the electors voting in an election held for that purpose.

Proposed Constitutional Amendment provides that if the necessity to raise additional funds arises in any levee district for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto or for any other purpose related to the authorized powers and functions as specified by law, may be increased if the rate of the increase is approved by a majority of the electors voting in an election held for that purpose.

Present Constitution provides for levee districts created after January 1, 2006 for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto, the district may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. Provides that such district shall not levy such a tax nor increase the rate of such a tax unless the electors approve the levy or increase in an election held for that purpose. Further provides that if the district is comprised of territory in more than one parish that the approval by a majority of the electors who vote in each parish comprising the district is required to levy or increase the tax.

Proposed Constitutional Amendment provides for levee districts created after January 1, 2006 and where a majority of the electors in the district failed to approve the provisions of this section in an election held on October 9, 2021, or a levee district created after October 9, 2021, for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto, the district may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. Provides that such district shall not levy such a tax nor increase the rate of such a tax unless the electors approve the levy or increase in an election held for that purpose. Further provides that if the district is comprised of territory in more than one parish that the approval by a majority of the electors who vote in each parish comprising the district is required to levy or increase the tax.