La. Stat. tit. 38 § 1673
The funding or refunding bonds shall be payable out of any funds of the district or sub-district, as the case may be, not otherwise dedicated. The board of commissioners may levy, in the manner provided in R.S. 38:1631, taxes up to the full amount of the total benefits assessed against the lands of the district or sub-district if necessary, sufficient to pay and retire the bonds in principal and interest. The proceedings for the total levy, the annual levy and the collection of taxes shall be the same as heretofore provided in this Part, in the case of new districts created and organized under this Part. In the case of reorganized drainage districts which have issued funding or refunding bonds to fund or refund their indebtedness existing prior to reorganization they shall provide for retiring the bonds in the manner provided in R.S. 38:1669.
La. R.S. § 38:1673