La. R.S. 51:1791

Notwithstanding any other provision of law to the contrary, any parish with a population of seventy-five thousand or less according to the latest federal decennial census shall be authorized to establish at least one rural enterprise zone and one economic development zone which do not otherwise qualify for an enterprise zone or an economic development zone under the criteria established pursuant to this Chapter subject to approval by the department and the Board of Commerce and Industry. Any enterprise zone or economic development zone established pursuant to this Section shall comply with all other requirements of law as established by this Chapter, including but not limited to the provisions of R.S. 51:1785, 1786, and 1787 insofar as those provisions are otherwise applicable to enterprise zones and economic development zones.