La. Stat. tit. 48 § 1303
For the purposes set forth in R.S. 48:1306, any road lighting district may levy taxes not to exceed in any year five mills on the dollar on all of the taxable property within the boundaries thereof, except railroad rights of way and tracks located thereon. However, the special tax authorized by this Section shall not run for a longer period than ten years, and the rate, purpose, and duration of any special tax first shall be submitted to the electors of the district in which the tax is to be levied at an election called and held for that purpose in the same manner as provided by law for elections for levying taxes for the purposes set out in Section 32 of Article VI of the Constitution of Louisiana, and a majority of those voting voted in favor thereof.
La. R.S. § 48:1303