La. Stat. tit. 38 § 1679
Drainage districts, the territorial limits of which lie within the boundaries of two or more parishes, may be divided into separate districts in each parish by ordinances adopted by the governing authorities of the parishes concerned, and such separate districts shall constitute drainage districts within the meaning of Article XV of the Constitution of the State of Louisiana for the year 1921, as amended. Prior to the division of districts as above provided, all bonded and other indebtedness of the original district shall be paid in full or sufficient moneys to liquidate such indebtedness shall be deposited in trust in an incorporated bank within the State of Louisiana to be used solely for such purpose. Also, prior to the division of such districts, the governing authorities of the parishes concerned shall enter into an appropriate agreement setting forth the manner in which the property and assets of the original district shall be allocated between the separate districts, which agreement shall become effective upon the filing of same in the conveyance records of the parish or parishes concerned. In the event the governing authorities of the parishes concerned can not reach agreement as to the allocation of the properties and assets of the original district, then the matter of the allocation thereof shall be submitted to arbitration in the manner provided by Article 3099 et seq. of the Civil Code of Louisiana.
Upon dividing a drainage district into separate districts as above provided, all properties and assets of the original district, including but not limited to drainage facilities, servitudes, lands and properties of the original drainage district, whether acquired by purchase, expropriation or otherwise, shall be transferred to and become the property of the separate districts in accordance with the terms of said agreement. The executive officers of the original district shall be required to execute all documents necessary to accomplish the transfer of title of all the properties and assets of the original district to the separate districts so created. Thereafter, the governing authorities of the separate districts shall maintain and operate the drainage facilities contained within the separate districts and shall be charged with the responsibility of continuing a plan of leveeing, draining and reclaiming the lands contained within the separate districts, and in so doing, shall use the property and assets acquired from the original district for such purposes or for any other purpose for which the original district could have used such property and assets had it not been divided.
The governing authority of each separate drainage district created as hereinabove provided shall be a board of commissioners appointed by the governing authority of the parish concerned in accordance with the provisions of Part I, Chapter 6, Title 38 of the Louisiana Revised Statutes of 1950, as amended, except where a special charter provides that the governing authority of a parish shall be the governing authority of all drainage districts located therein, the governing authority of the parish concerned shall be the governing authority of the separate drainage district.
La. R.S. § 38:1679