La. Stat. tit. 38 § 1783
Current with operative changes from the 2024 Third Special Legislative Session
If a majority in number of the qualified taxpayers and a majority in number of acres voting at the election shall vote in favor of the proposition to levy a forced contribution or acreage tax, the governing authority may by resolution proceed to levy the forced contribution or acreage tax for the term for which the tax shall have been voted.
La. R.S. § 38:1783