§ 25-103. Ad valorem tax -- Areas without tax.

   (a) Intent of section. -- The intent of this section:

   (1) is to declare the effect of the Acts of the General Assembly that have added area or property to the sanitary district on the conditions provided in this section; and

   (2) is not to amend any of the conditions established by these Acts.

(b) Areas without tax. -- Until the Commission begins, extends, or acquires a water or sanitary sewer system in an area or property added to the sanitary district and makes water or sewer service available to the properties in the area:

   (1) the Commission may not seek the imposition of an ad valorem tax on that area or property; and

   (2) the area or property added to the sanitary district is included in the sanitary district for all purposes of this division, except as a taxing district.

HISTORY: An. Code 1957, art. 29, § 6-108; 2010, ch. 37, § 3.