La. Stat. tit. 38 § 2046
Current with operative changes from the 2024 Third Special Legislative Session
For the purpose of providing revenue to carry out the objects contemplated hereby, the board may levy and collect annually a tax on all property in the district subject to a district tax under the authority of Article VI, Section 32 of the Constitution of Louisiana, pursuant to an election called by the board and held for that purpose. The assessors shall extend the tax on the tax roll, and the tax collector shall collect the district tax in the same manner as other district taxes are collected. The avails of this tax are to be used for the acquisition, construction, improvement, maintenance, or operation of facilities or improvements, including the cost of relocating pipelines and public utility facilities.
La. R.S. § 38:2046