La. Revenue and Taxation § 47:338.101
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The proposition submitted at the election and the ordinance imposing said tax and any amendments thereto shall specify that the tax shall be levied and used for the purpose of constructing, maintaining and operating levees and drainage facilities in said parish, paying debt service on any bonds heretofore or hereafter assumed by said parish and/or for any lawful corporate purposes for which any funds of the parish may be expended, and the revenues derived therefrom shall be dedicated and used solely for said purposes.
La. Revenue and Taxation § 47:338.101