La. Stat. tit. 39 § 1103
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
After making provisions for the payment of all statutory and ordinary charges, the governing authority of any parish may fund into bonds of the parish the avails or residue of its general alimony tax for purposes of acquiring, constructing, and maintaining highways or buildings for the public use of the parish, and no other purpose.
La. R.S. § 39:1103