La. Stat. tit. 33 § 2740.2
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Any parish, ward or municipality of this state may, in addition to all other taxes, but subject to the approval of a majority of the property taxpayers both in number and assessed valuation, levy an ad valorem tax of not to exceed three mills on the dollar for a period of not to exceed ten years, to be used for the creation, construction, equipment, maintenance, upkeep and operation of a home for senior citizens, who shall consist of Louisiana residents over the age of 60 years who have been residents of the parish wherein the tax will be levied for two years preceding their eligibility for admission to the home.
La. R.S. § 33:2740.2