"Beginning at a point on the west bank of the Ouachita River in section 39, T18N-R3E Ouachita Parish, Louisiana; the point being located where the center line of the Arkansas Road extended in an easterly direction intersects the west top bank of the Ouachita River; thence north 76 degrees 1' west a distance of 147.0 feet; thence north 32 degrees 6' west a distance of 2125.3 feet; thence south 61 degrees 32' west a distance of 2240 feet; more or less to the intersection of Arkansas Road and the center line of the Victory Gravel Company's railroad right of way; thence south along the center line of the right of way to its intersection with the Monroe-Ruston Federal Aid Highway No. 80; thence along the Federal Aid Highway No. 80 a distance of 6,000 feet, more or less to the center of section 28, T18N-R3E; thence south along the eastern boundary of the southwest quarter of section 28 and the west half of section 33 to the southeast corner of the west half of section 33, T18N-R3E; thence south along the eastern boundary of the west half of section 4, T17N-R3E, to the southeast corner of the west half of said section 4; thence south along the eastern boundary of the northeast quarter of the northwest quarter section 9, T17N-R3E, to the southeast corner of said quarter section; thence south along the eastern boundary of the southeast quarter of the northwest quarter of section 9 a distance of 77.1 feet to the center line of the proposed West Monroe south levee; thence south eighty-three degrees 6' east along center line of proposed levee a distance of 3901.7 feet to the center line of Louisiana State Highway No. 200; thence north and northeast along Highway No. 200 to its intersection with the west high bank of Black Bayou; thence, meandering along the west bank of Black Bayou, and in a southeasterly direction to a point on the west line of the northeast quarter of the southeast quarter of section 3, T17N-R3E; thence south and along the west line of the northeast quarter of the southeast quarter of section 3, T17N-R3E; and south along the west line of the southeast quarter of the southeast quarter of section 3, T17N-R3E, to the north line of section 10, T17N-R3E; thence south along the eastern boundary of the northwest quarter of the northeast quarter of section 10, T17N-R3E to the southeast corner of the said quarter section; thence south along the eastern boundary of the southwest quarter of the northeast quarter of section 10, a distance of 29.9 feet to the center line of the proposed West Monroe south levee; thence north 50 degrees 22' east a distance of 1658.6 feet; thence north 57 degrees 5' east a distance of 743.83 feet; thence north 33 degrees 9' east a distance of 680.74 feet; thence north 53 degrees 59' east a distance of 819.84 feet; thence north 19 degrees 9' east a distance of 813.04 feet; thence north 52 degrees 54' east a distance of 1004.03 feet; thence north 42 degrees 55' east a distance of 1085.94 feet; thence south 80 degrees 53' east a distance of 2184.23 feet; thence south 49 degrees 11' east a distance of 559.61 feet; thence south 75 degrees 33' east, a distance of 2340 feet; more or less, to the west bank of the Ouachita River; thence northerly along the west bank of the Ouachita River to the point of beginning, and that portion of section 54, T17N-R3E lying west of the north half of section 16, and the southwest quarter of the southwest quarter and the south half of the northwest quarter of the southwest quarter of section 9 and having a width of 660 feet; the east half of the southeast quarter of the northwest quarter, the northeast quarter of the northeast quarter of the southwest quarter, the south half of the northwest quarter of the southwest quarter, the south half of the southwest quarter, the southeast quarter, and that portion of the south half of the northeast quarter south of the present levee in section 9, T17N-R3E; that portion of the south half of the northwest quarter south of the present levee, that portion of the southwest quarter of the northeast quarter south of the present levee, the southwest quarter, the west half of the southeast quarter, and the west half of the southeast quarter of the southeast quarter of section 10, T17N-R3E; the northwest quarter of the northeast quarter of the northeast quarter, the northwest quarter of the northeast quarter, the north half of the northwest quarter, the southwest quarter of the northwest quarter, the north half of southeast quarter of northwest quarter, the north half of northwest quarter of the southwest quarter in section 15 T17N-R3E; the north half and north half of south half of section 16, T17N-R3E; north half of the southeast quarter, and southeast quarter of the southeast quarter; and Lots 3 and 4 in section 14; Lots 3, 4, 5, 6, and 7, and the southwest quarter of the southwest quarter of section 13; the north half of the northeast quarter of section 23; and the northwest quarter of section 24; the northeast quarter of the southwest quarter; and Lots 2, 3, 5 and 6 of section 24, T14N-R3E, north half of northwest quarter of section 23, and south half of southwest quarter of section 14, T14N-R3E, Louisiana meridian, containing 159 acres; less and except that certain 125 acres of land sold by mortgagor to Monroe Jarrell, in deed dated June 5, 1920, and recorded in Conveyance Book Z, page 442, records of Caldwell Parish, Louisiana, containing 34 acres, more or less; southwest quarter of southeast quarter, section 14, T14N-R3E, east half of southeast quarter, section 23; west half of southwest quarter and southeast quarter of southwest quarter, section 24; Lot 1, northwest quarter of northeast quarter and southeast quarter of northeast quarter, section 25, T14N-R3E, sections 15, 16, 21, 22, 27 and 28 of T13N-R4E, Caldwell Parish, Louisiana" shall be embraced in the limits of a levee district to be known as the Tensas Basin Levee District. These lands and all property thereon situated, not exempt from taxation, shall be subject to the provisions of this Chapter. The board of commissioners of the district shall be domiciled in Rayville, Louisiana.
La. R.S. § 38:291