Louisiana Revised Statutes Tit. 48, § 778. Special taxes

A. Pursuant to Article VI, Section 30 of the Constitution of Louisiana, the board of commissioners may levy an ad valorem tax or taxes for a term as determined by the board of commissioners, for the purpose of acquiring, constructing, improving, equipping, furnishing, maintaining, or operating any work of public improvement, including both movable and immovable property necessary in connection with road and bridge projects, which shall include a new Mississippi River bridge located within the boundaries of the district.

B. For the purpose of providing revenue to carry out the objects contemplated in this Part, the board of commissioners may levy on all property in the district, subject to taxation, an ad valorem tax not to exceed five mills on the dollar of its assessed valuation, as provided by Article VI, Section 19 of the Constitution of Louisiana. The tax may be levied only after the question of its levy has been submitted to the qualified electors of the district or subdistrict at an election held for that purpose and conducted in accordance with the Louisiana Election Code and the majority of those voting in each parish comprising the district or subdistrict have voted in favor of the levy of the tax.