La. Stat. tit. 39 § 701
Current with operative changes from the 2024 Third Special Legislative Session
Parishes, cities, towns, villages, school districts, road districts, drainage districts and subdrainage districts, the city of New Orleans and the parish of Orleans excepted, may levy special taxes in the form and manner provided in Part II, Chapter 4 of this Title and subject to the limitations hereinafter contained.
R.S. 39:501 et seq. (Repealed; see, now, R.S. 18:1281 et seq.)
La. R.S. § 39:701