La. Stat. tit. 38 § 1801
Any drainage or sub-drainage district organized under existing laws, composed of both lands which drain naturally or by gravity, and marsh, swamp and overflowed lands, which did not drain by gravity, may not be reorganized under the provisions of this Part, except as herein otherwise provided. The police jury, or juries, may, upon the request of the drainage commissioners of the drainage or sub-drainage district created under the provisions of this Part, a gravity sub-drainage district from those lands which drain naturally, or by gravity, situated in the existing drainage or sub-drainage district, and when so created, the gravity sub-drainage district shall enjoy all the rights, powers, and prerogatives given and granted to gravity sub-drainage districts under the provisions of this Part. Should the drainage or sub-drainage district from which the gravity sub-drainage district is created, have heretofore incurred a debt and issued negotiable bonds therefor, secured by an ad valorem tax, or levied an acreage tax or forced contribution for gravity drainage purposes, then the gravity sub-drainage district thus created may incur a debt and issue negotiable bonds secured by an ad valorem tax under the provisions of this Part, in any amount equal to the total amount authorized to be incurred under Section 14 of Article XIV of the Constitution of 1921, less the proportionate amount of any debt secured by an ad valorem tax, incurred by the original drainage or sub-drainage district and imposed upon the lands in the gravity sub-drainage district thus created. The proportionate amount of the indebtedness of the existing drainage or sub-drainage district, to be apportioned to the gravity sub-drainage district thus created, shall be the proportion of the total of the existing indebtedness as the assessed value of the property in the gravity sub-drainage district thus created, bears to the total assessed value of all the property in the original drainage or sub-drainage district. Any acreage tax or forced contribution imposed and collected for gravity drainage, together with any acreage tax or forced contributions, imposed by the original district or sub-drainage district, shall not exceed fifty cents per acre, per year, and the acreage tax may be funded into bonds to be secured thereby, only to the extent that the tax had not theretofore been imposed by the original district or sub-district upon the lands of the gravity sub-drainage district thus created, all, however, subject to the limitations imposed in R.S. 38:1784 and 38:1786.
The police jury or juries may, upon the request of the drainage commissioners of any drainage district heretofore organized under existing laws, composed of both lands which drain naturally, or by gravity, and marsh, swamp, and overflowed lands, reorganize the drainage district, under the provisions of this Part, provided the drainage district contains within its limits fifty per cent or more in area of lands which drain naturally or by gravity, to be determined by a survey of the chief engineer of the drainage district and contains within its limits a population exceeding three thousand inhabitants, to be determined by a census to be taken by the drainage commissioners and further contains within its limits, in whole or in part, a municipal corporation.
The board of commissioners of the reorganized drainage district shall be appointed under the provisions of this Part, and the reorganized district may impose a maintenance tax not exceeding two dollars and fifty cents per acre, on each and every acre, or fraction thereof, located within the limits of the district.
La. R.S. § 38:1801