Louisiana Revised Statutes Tit. 34, § 409. Elections to levy special tax

For the purpose of providing funds to carry out the objects and purposes for which created, navigation districts through their board of commissioners, after approval of the qualified electors of the district at an election held in accordance with Chapter 6-A of the Louisiana Election Code,  1 may levy by resolution annually a special tax not to exceed one mill on the dollar upon all the taxable property within the district, to run for a period of not more than ten years.

The board shall not be required to levy the full one mill tax, but their failure to levy the full tax in any one year shall not permit them to exceed the one mill tax for any subsequent year.