La. Stat. tit. 39 § 1102
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The governing authority of subdivisions enumerated in this Chapter shall be: for parishes, the police jury of the parish or its equivalent; for cities, towns and villages, the municipal boards thereof.
La. R.S. § 39:1102