Power to create individual sewerage system districts

A. The governing authority of any parish is authorized to create individual sewerage system districts composed of territory outside the corporate limits of municipalities. Any individual sewerage system district so created shall continue to function in its entirety under the governing authority of the parish which created it even though all or part of the district may be later incorporated within the limits of a municipality. B. An individual sewerage system district may levy a service charge in the manner provided by law for the purpose of maintaining and operating individual sewerage systems within the district. C. The governing authority of the individual sewerage system district may levy and collect annually, in addition to all other taxes, upon the taxable property of the district, a tax not to exceed five mills on the dollar, to maintain the individual sewerage system of the district, which tax shall be assessed, levied, and collected, at the same time, and in the same manner as other ad valorem taxes are assessed, levied, and collected. D. The boundaries of such individual sewerage system districts may be so arranged that they overlap the bounds of each other and any existing or hereinafter created sewerage districts. Where two or more individual sewerage system districts overlap, bonds of the districts may be issued only in such amounts that the pro rata indebtedness of the overlapping portion does not exceed any applicable limitation provided by law or the Constitution of Louisiana. E. Individual sewerage system districts so created shall be political subdivisions of the state within the meaning of the statutes relating to incurring debt and issuing bonds.