La. Stat. tit. 38 § 1705
Where any lands included in a drainage district created under the provisions of this Part were liable together with other lands under prior organization for any indebtedness or contract, bonded or otherwise, and for the liquidation of which taxes were assessable and collectible, then and in that event, the governing authority of the drainage district or districts within which the lands were formerly included shall continue to levy and collect any and all taxes and charges for which the lands were liable under prior organization to the same extent, but no further, as if the lands had not been separately organized. The district or districts within which the lands were formerly included shall have no other rights, control, or authority over the lands than herein set forth. Where the lands were alone liable for any indebtedness or contract, bonded or otherwise, then and in that event, the governing authority of the drainage district or districts within which the lands were formerly included shall have no rights, control, or authority whatever over the lands after they shall have been separately organized.
La. R.S. § 38:1705