La. Stat. tit. 38 § 1798
Any time before any bonds are issued, the governing authority may submit to the property taxpayers therein the question whether any forced contribution or acreage tax previously voted therein shall be repealed and terminated, and may also submit at the election the question whether the gravity drainage district or gravity sub-drainage district shall be dissolved. In the event that the proposition receives a majority in number and amount of the votes of the qualified taxpaying voters thereon at the election the governing authority of the district or sub-district shall give notice by publication in a newspaper published in the parish or if there be none, then in a newspaper published in an adjoining parish, requiring creditors and claimants to present their claims within sixty days from the date of the first publication of the notice. The notice shall continue once a week during the period of sixty days. At the termination thereof, the gravity district or gravity sub-drainage district shall be deemed to be dissolved except so far as it is necessary to continue the district to levy a tax for the purpose of paying any claims and demands established against the district. For the purpose of paying the claims and demands, the governing authority shall continue to levy any forced contribution or acreage tax which shall have been authorized hereunder. No proceeding shall be taken to dissolve any gravity drainage district or gravity sub-drainage district so long as the district shall have outstanding and unpaid any bonds secured by a forced contribution or acreage tax or by an ad valorem tax.
La. R.S. § 38:1798