La. Stat. tit. 39 § 1103
Current with operative changes from the 2024 Third Special Legislative Session
After making provisions for the payment of all statutory and ordinary charges, the governing authority of any parish may fund into bonds of the parish the avails or residue of its general alimony tax for purposes of acquiring, constructing, and maintaining highways or buildings for the public use of the parish, and no other purpose.
La. R.S. § 39:1103