La. Stat. tit. 38 § 501
Current with operative changes from the 2024 Third Special Legislative Session
The boards of commissioners of the levee districts and levee and drainage districts of the state may fund into bonds or other evidences of indebtedness the proceeds of taxes in excess of five mills on the dollar that have been voted and carried upon taxable property situated within the alluvial portions of the districts subject to overflow for the purpose of raising additional funds for constructing and maintaining levees, drainage, levee drainage, and other purposes incidental thereto pursuant to the authority conferred by Article VI, Section 40, of the Constitution.
La. R.S. § 38:501