La. Navigation and Shipping § 34:3162.2
The Caddo-Bossier Parishes Port Commission may anticipate the revenues to be realized from special ad valorem taxes voted pursuant to the provisions of the constitution and the statutes of the state of Louisiana, in the manner provided by R.S. 39:742.2. Such a borrowing shall be evidenced by certificates of indebtedness or limited tax bonds of the commission, such certificates of indebtedness or limited tax bonds to be payable solely from and secured by an irrevocable pledge and dedication of the revenues of such tax. The commission may anticipate the revenue of a special ad valorem tax for a period of up to twenty-five years or the remaining number of years for which the tax is authorized, whichever is less.
La. Navigation and Shipping § 34:3162.2