Louisiana Revised Statutes Tit. 48, § 1308. Limitations on tax levy

No consolidated district created hereunder shall, without an election as hereinafter provided, levy a rate of taxation greater than that being levied by the underlying districts at the time of consolidation, nor shall the consolidated district be authorized to levy such taxes for any longer period of time than such taxes could have been levied by the underlying districts. Any consolidated district may levy taxes for a longer period of time and in excess of those being levied by the underlying districts if the rate, purpose and duration of the consolidated district tax first is submitted to the electors of the consolidated district at an election called and held for that purpose and is approved by a majority in number of the electors voting in said election.