La. Stat. tit. 33 § 7802
The creation of the commission, pursuant to an intergovernmental agreement executed on November 13, 1985 between the parish and the districts, is hereby ratified, confirmed, and approved. The commission is hereby constituted and declared to be a body politic and political subdivision of the state of Louisiana, as defined in Article VI, Section 44 of the Constitution of Louisiana. Pursuant to Article VI, Section 19 of the Constitution of Louisiana, the commission is hereby granted the rights, powers, and authorities herein described, including, but not limited to, the power of taxation and the power to incur debt and issue bonds. The powers of the commission shall be exercised within the boundaries of the parish, as the boundaries of the parish are presently constituted.
La. R.S. § 33:7802