Louisiana Revised Statutes Tit. 38, § 1596.2. Powers and duties

A. The governing authority of the drainage district may establish, acquire, construct, improve, extend, and maintain a drainage system or systems, including such drainage facilities as may be required, with all necessary equipment and installations in connection therewith, including such extensions as may be proper to connect the system or systems with any other drainage facilities whether within or without the district.

B. The governing authority may levy and collect local or special assessments on real property to be benefited within the district or the area served within the district sufficient in amount to defray the total cost of the work.