La. Stat. tit. 38 § 2045
The board of commissioners shall constitute a body corporate in law, with all the powers of a corporation, and with all the powers and rights of a political subdivision of the state relative to the incurring of debt and the issuing of bonds therefor. The domicile of the board shall be designated by the members at the first regular meeting of the board. The board may buy and sell property, incur debt, and contract obligations in accordance with law, sue and be sued, and perform any and all acts in its corporate capacity and in its corporate name which are necessary and proper for carrying out the purposes and objects for which it is created. The board shall have a corporate seal, and copies of all the regulations and copies of proceedings of the board certified by its secretary, under its corporate seal, shall be received in all courts as prima facie evidence of the acts and proceedings of the board. All funds of the board shall be deposited in an account or accounts to the credit of the district and expended as provided herein.
La. R.S. § 38:2045