Section 33:9062 - Elmwood Park Subdivision; Jefferson ParishA. Creation and boundaries. In addition to all authority granted to the governing authority of Jefferson Parish by the parish home rule charter but otherwise in accordance with such charter, the governing authority may create a special district comprised of the Elmwood Park Subdivision in Metairie, hereinafter referred to as the "district". The district shall be a political subdivision of the state as defined in the Constitution of Louisiana.B. Purpose. The purpose of the district shall be adding to the security of district residents, and it may perform any function which it deems appropriate for achieving such purpose. Such functions may include entering into contracts with the parish sheriff's office or other entity for additional security patrols of the area.C. Taxing authority. The parish governing authority may establish the district, define its authority, including the authority to levy an ad valorem tax or parcel fee on property within the district, and provide for its governance in accordance with the parish home rule charter. However, no such tax or fee shall be levied until the question of its imposition, including its purpose, rate, and duration, has been submitted to the qualified electors of the district at an election held for such purpose, and a majority of those voting on the proposition have voted in favor of the tax or fee.D. Audit. Any such district shall be subject to audit in accordance with R.S. 24:513 et seq.