La. Stat. tit. 33 § 3891
Wherever prior to July 30, 1952, the governing body of any parish acting pursuant to the provisions of this Sub-part created a sewerage district within the boundaries of such parish and adopted and entered on its minutes a resolution fixing the boundaries of such district, and where subsequently to July 30, 1952, such governing body failed to re-organize such districts within sixty days after July 30, 1952, as required by R.S. 33:3890, but has since such time adopted proceedings carrying out the requirements of R.S. 33:3885 through 33:3890, and where such governing body has adopted and entered upon its minutes an ordinance ratifying the creation of such district and re-defining its boundaries, all proceedings so had in connection with the original creation and with the re-organization of such district and the appointment of a board of supervisors for such district and the re-defining of its boundaries are hereby ratified, validated and confirmed, despite any irregularities which may have occurred in such proceedings and despite any failure to comply with the pertinent statutory requirements, and such district is hereby declared to be a valid and existing sewerage district with authority to exercise all powers granted sewerage districts outside municipalities under the pertinent laws of Louisiana, including the right to issue bonds pursuant to appropriate proceedings therefor to be adopted by its board of supervisors, and it is expressly hereby found and determined that all taxable property within the boundaries of such district as such boundaries have been so re-defined will be benefited by the construction of sewer improvements and facilities in said district. Any such district shall be regarded as having been created and come into existence on the date of the adoption of the original resolution creating it and fixing its boundaries, for all purposes of the application of homestead exemption reimbursal laws applicable to taxes imposed by sewerage districts.
La. R.S. § 33:3891