Louisiana Revised Statutes Tit. 33, § 9039.106. District functions

A. The exercise by the board of the powers conferred by this Chapter shall be deemed and held to be an essential governmental function of the state. As the exercise of the powers granted hereby will be in all respects for the benefit of the people of the state, for the increase of commerce and prosperity, and for the improvement of their health and living conditions, the district shall not be required to pay any taxes, including but not limited to sales and use taxes, ad valorem taxes, or any other taxes of any kind or nature, or assessments upon any property acquired or used by the district under the provisions of this Chapter, or upon the income therefrom, and any property acquired or used by the district under the provisions of this Chapter and the income therefrom, and any bonds issued hereunder and the income therefrom shall be exempt from taxation by the state and by any parish, municipality, or other political subdivision of the state.

B. The district shall be subject to public laws governing political subdivisions, generally, including the Public Bid Law, public records law, open meetings law, and the Code of Governmental Ethics.