La. Stat. tit. 38 § 1618
The board of commissioners of any drainage district may form two or more sub-drainage districts out of the territory comprising the drainage district, by simple resolution to that effect, approved by the engineer of the district, defining the limits of the sub-drainage district. The sub-drainage district may be composed entirely of the land of one individual or corporation. No sub-district may be created after the adoption of the plan for reclamation for the drainage district. The sub-drainage district may be enlarged or diminished and the boundaries thereof changed by the board of commissioners of the drainage district by simple resolution, approved by the engineer of the district, prior to the adoption of the plan for reclamation of any of the lands affected by the change in boundaries.
The sub-drainage districts, in all matters affecting the reclamation and draining thereof, the incurring of debt and the issuance of bonds and the taxing of the lands therein, shall be treated as if they were drainage districts, except that the governing authority thereof shall be the board of commissioners of the drainage district out of which they were formed, or except as may be otherwise provided in this Part.
The drainage commissioners of any district created under this Part, upon creating a sub-drainage district shall appoint any number not exceeding three property owners, or representatives of property owners, of the sub-drainage district, who may or may not be drainage commissioners of the district, for the purpose of superintending and looking after the work of reclamation and drainage. The committee shall act under the direction of the drainage commissioners, but may conduct the work of drainage and reclamation, maintain the drainage, and make their report from time to time to the drainage commissioners of the district. The committee may employ and discharge laborers, perform ordinary works, and solicit and enter into contracts. Any contract in excess of one hundred dollars must be approved by the board of commissioners of the drainage district in which the sub-drainage district is situated.
La. R.S. § 38:1618