La. R.S. 33:9506

Each animal control district created pursuant to this Chapter is hereby declared to be a political subdivision of the state as defined by Article VI, Section 44(2) of the Constitution of Louisiana. For carrying out the purposes of the animal control district as provided in this Chapter, each district may incur debt, issue bonds, and call an election for the purpose of imposing any authorized tax or to incur debt. However, the district shall not impose any tax until approved by the qualified electors of the district.