La. Stat. tit. 48 § 1306
At the expiration of such thirty-day period, road lighting districts included in any such consolidated district shall no longer have the right to levy taxes, and the said consolidated district shall be vested with full authority to levy taxes within and for the consolidated district pursuant to and in accordance with the original authorization for the levy of taxes granted to each of the underlying districts included within the consolidated district. It shall be the duty of the governing authority of the consolidated district to cause taxes to continue to be levied under and in accordance with the original authorization granted to each of the road lighting districts included within the consolidated district, and such taxes as may be levied by the governing authority of the consolidated district shall, to the extent hereafter provided, be entitled to the benefit of the exemption and to the reimbursal authorized by R.S. 39:253.
La. R.S. § 48:1306