Louisiana Revised Statutes Tit. 50, § 3. Linear units defined

A. The plane coordinates used to express the position or location of a point on the earth's surface within an appropriate plane coordinate system zone shall consist of two distances which shall be expressed in meters and decimals of a meter or in feet and decimals of a foot. One of these distances, to be known as the East or X-coordinate, shall give the distance east of the Y-axis; the other distance, to be known as the North or Y-coordinate, shall give the distance north of the X-axis. The Y-axis of any zone shall be parallel with the central meridian of that zone. The X-axis of any zone shall be at right angles to the central meridian of that zone.

B. When the values are expressed in feet, the U.S. survey foot shall be used as the standard foot for the Louisiana Plane Coordinate System.