La. R.S. 33:8066

The district is hereby declared to be a political subdivision of the state as defined by Article VI, Paragraph 44(2) of the Constitution of Louisiana. For carrying out the purposes of this Chapter, the district shall have the power of taxation, the power to incur debt and issue bonds, and the power to call an election for the purpose of imposing any authorized taxes or incurring debt. However, the district shall not impose any tax-increasing measures until the governing authorities of the parishes in the district have approved the calling of an election for that purpose and until a majority of qualified electors in each parish voting in an election for that purpose have approved the additional taxes.