La. Stat. tit. 48 § 1307
Where road lighting districts consolidated into any consolidated district hereunder have been in existence prior to August 1, 1956, the creation of the consolidated district will be solely for the purpose of continuing the road lighting programs for which the districts so consolidated were originally created, and the provisions of R.S. 39:253 shall be regarded as applicable in all respects to taxes levied by any such consolidated district, and such district shall be considered to be a district created prior to August 1, 1956, for all purposes of said section, provided, however, the exemption authorized herein shall not apply to new territory added to any consolidated district as authorized herein, nor shall the exemption apply to taxes levied by a consolidated district for the benefit of underlying districts not eligible therefor under existing provisions of R.S. 39:253.
La. R.S. § 48:1307