La. Stat. tit. 33 § 4557
Current with operative changes from the 2024 Third Special Legislative Session
The governing body may cause bonds of the municipality or parish or ward to be issued, in the manner provided by law, for the purpose of acquiring lands or buildings for recreation purposes and for their equipment. The governing body may, after being authorized by a vote of the property taxpayers of the municipality or parish or ward, in accordance with law, impose a tax not to exceed two mills per annum for the purpose of maintaining and operating such recreation activities.
La. R.S. § 33:4557