La. Stat. tit. 38 § 1773
Taxes, whether ad valorem or forced contributions or acreage taxes, shall only be levied and debt shall only be incurred and negotiable bonds issued to construct gravity drainage works for the district or subdistrict or to readjust, refund, extend, or unify the bonded indebtedness of the district or subdistrict and to support or secure the payment of the bonds, and for no other purposes. The title to the works shall be in the district.
The provisions of this Part relative to incurring debt and issuing bonds for the purpose of readjusting, refunding, extending or unifying any outstanding indebtedness of the district or subdistrict to be secured by an acreage tax or forced contribution, are not intended to repeal or otherwise affect any legislation that may hereafter be enacted relating to the same subject matter, but shall be construed as an additional method for readjusting, refunding, extending or unifying any outstanding indebtedness of the district or subdistrict to be secured by an acreage tax or forced contribution.
La. R.S. § 38:1773