La. Stat. tit. 38 § 1800
Any drainage district, or sub-drainage district organized under existing laws, which are composed wholly of land which drain naturally, or by gravity, may avail itself, of the provisions of this Part and reorganize under the provisions hereof, by making the facts known to the police jury or juries of the parish, or parishes, in which the drainage, or sub-drainage district may be located. Upon application from the drainage board of the drainage district, or sub-drainage district, the police jury, or juries, shall immediately reorganize the district under the provisions of this Part, and commissioners shall be appointed for the district, or sub-district, as hereinbefore provided. Any drainage or sub-drainage district so reorganized under the provisions of this Part must assume all the debts and obligations of the old district, or sub-district, and the debts and obligations must be liquidated and adjusted with the creditors of the district, or sub-district and paid out of any funds that may be turned over to the new district as herein organized from the old district, or sub-district, or any funds that may be realized under the provisions of this Part by the levying and collecting of taxes or forced contributions, issuing of bonds, or in any other manner herein provided. They may carry out any contract that may have been entered into by the old district or sub-district, which they supplant, in the same manner as though the old district or sub-district had been continued in existence.
La. R.S. § 38:1800