Louisiana Revised Statutes Tit. 38, § 3309. Authority to levy

For the purpose of providing revenue to carry out the objects contemplated by this Chapter, the board of commissioners may levy on all property in the district, or on all property within the Comite River Diversion Canal Impact Area, subject to taxation for drainage purposes, a district drainage tax. The tax shall not be levied unless the proposition to levy the tax is approved by a majority of the electors of the district, or by a majority of the electors of the Comite River Diversion Canal Impact Area if limited to such area, who vote on the proposition.