La. Stat. tit. 38 § 1674.1
The board of commissioners is authorized to construct projects for the drainage of lands in the district by the construction, improvement, extension, renewal and/or replacement of drainage facilities, including canals, ditches, pumps, levees and related buildings, machinery, rights-of-way and sites, and to finance all or part of the cost thereof by the levy of local or special assessments and the issuance and sale of drainage certificates, in the manner hereinafter set forth. All of such projects, works and improvements are hereby determined to be works of public improvement as contemplated by and included in Article X, section 13 of the Louisiana Constitution for the year 1921, as amended, and drainage districts created and organized under this Part are likewise determined to be subdivisions under such constitutional provision.
La. R.S. § 38:1674.1