La. R.S. 38:2116

Any irrigation district created under this Part may, through its governing authority, when petitioned to do so by landowners owning a majority of the acres of land in the district, outside of the corporate limits of incorporated towns and cities, levy and impose and order the assessment and collection of an acreage tax or forced contribution, not exceeding ten cents per acre per year for a period not exceeding forty years on each acre of land in the district, for the purpose of maintaining and operating the irrigation district or any property necessary for the purposes of the district.