Louisiana Revised Statutes Tit. 38, § 1580.1. Subdrainage districts

A. The governing authority of Jefferson Parish may form one or more subdrainage districts out of the territory comprising a consolidated drainage district, by ordinance to that effect, defining the limits of the subdrainage district. The subdrainage district may be enlarged or diminished and the boundaries thereof changed by the governing authority, by ordinance to that effect.

B. The subdrainage district so created shall be designated as “Subdrainage District __________ of Consolidated Drainage District No.___ of the Parish of Jefferson” and any subdrainage district so created shall constitute a special district within the meaning of Article VI, Section 19 of the Constitution of Louisiana, shall be a political subdivision of this state, and enjoy all rights, powers, and privileges enjoyed by other drainage districts under the constitution and laws of this state, including the right to issue bonds and levy taxes and special assessments.

C. After the creation of any subdrainage district, notice of the creation, stating the boundaries of the district, shall be published one time in the official journal of the parish. Thirty days after such publication, the creation of the subdrainage district shall become incontestable, and no court shall have jurisdiction to entertain litigation questioning the legality of the creation of such district.

D. The governing authority of the parish of Jefferson shall be the governing authority of any subdistrict created hereunder.