La. Stat. tit. 38 § 2112
Any irrigation district thus created and named or numbered by any police jury of any parish of the state, shall constitute a body corporate in law, with all the powers of a corporation, and with all the powers and rights of a political subdivision of the State of Louisiana within the intendment and meaning of the laws of Louisiana relating to the incurring of debt and the issuing of bonds therefor. Irrigation districts created under this Part may incur debt and issue negotiable bonds in accordance with the power and authority, and in the form and manner, and with the effect and security now or hereafter provided by the Constitution and laws of the State of Louisiana. The irrigation district may incur debts and contract obligations in accordance with law, sue and be sued, have a corporate seal, and do and perform any and all acts in its corporate capacity and in its corporate name necessary and proper for the carrying out of the purposes and objects for which the irrigation district was created. The irrigation district may also expropriate property.
The irrigation district, through its governing authority, may conserve the fresh water supply of this state for the benefit of the inhabitants and property owners within the district, to provide water for irrigation and other uses, both within and without the district. The governing authority may do and perform all acts necessary to construct, lease, acquire in any manner, maintain, and operate dikes, dams, reservoirs, storage basins, locks, levees, flumes, conduits, and acquire or lease any private canals and other bodies of water which may be within or without the irrigation district and necessary or suitable to the operation of the district.
The irrigation district may construct, lease, maintain, acquire, enlarge, and operate any machinery or other means necessary for the use and purpose of the district. It may own in full ownership all servitudes, rights of way, and other sites acquired by donation, prescription, purchase, expropriation, or otherwise. It may transfer by sale, donation, lease, or otherwise, with or without warranty of title, to the United States of America, or to any federal agency, department, or commission, or to any other body which is now or may hereafter be organized under the laws of the United States of America, any and all property owned or acquired by it as an irrigation district, to the fullest extent allowed by law.
It may contract and enter into agreements with the United States of America, or with any federal agency, department, or commission, and with any other body which is now or may hereafter be organized under the laws of the United States of America. Without limiting the foregoing provisions of this Section, an irrigation district may acquire funds, property, and other benefits from the United States of America, or from any federal agency, department, or commission, or from any other body which is now, or may hereafter be, organized under the laws of the United States of America, for the construction, maintenance, or operation of the district, or any works or machinery necessary or appurtenant thereto, and may enter into any and all further contracts and agreements necessary or suitable to procure the construction by the United States of America, or by any federal agency, department, or commission, or by any other body which is now, or may hereafter be, organized under the laws of the United States of America, of any or all locks, dams, dikes, levees, canals, machinery, and other works, and for any other lawful purpose, and may delegate to the United States of America, or any federal agency, department, or commission, or any other body which is now, or may hereafter be, organized under the laws of the United States of America, to the fullest extent now or hereafter allowed by law, any one or more or all of the powers conferred upon the district under the provisions of this Part, or co-operate with any one or more thereof in the exercise of these powers. The irrigation district may co-ordinate these works with state and federal flood control works and navigation projects. The irrigation district, without limiting any of its other powers under this Part, may contract with individuals, corporations, or associations, whereby the irrigation district may acquire funds, property, or other benefits to be used in maintaining and operating the district.
The irrigation districts for the purpose of constructing, acquiring, extending, or improving an irrigation system, may issue and sell revenue bonds and revenue refunding bonds, all in the form and manner provided for by the Constitution and laws of the state and may furnish and supply water, both within and without their territorial limits, and to that end may enter into contracts under the terms and conditions which may be determined and mutually agreed upon with any person, firm, corporation, or political subdivision of the state.
It may acquire water from any other irrigation system, or from any other source, and distribute the water, and make a uniform rate for, and collect a charge for water which is distributed by the district to the several users thereof. The charge shall be in addition to any tax that may be levied to pay the principal and interest on any bonds that may be issued. No part of the money realized from the bonds voted to construct the irrigation systems or canals or ditches shall be used to pay for the water so purchased.
La. R.S. § 38:2112