§ 12-521. Imposition of taxes

Latest version.

   If the governing body of a county decides to open or alter a road, the governing body shall:

   (1) at the usual time for imposing taxes, impose a tax on the assessable property of the county in an amount sufficient to open or alter the road and pay any damages awarded and owed by the county; and

   (2) open or alter the road as soon as it can be done conveniently.

HISTORY: An. Code 1957, art. 25, § 152; 2013, ch. 119, § 2.

                    
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