Louisiana Code § RS 25:1204

Funds for acquiring site or construction of buildings; anticipation of revenues; bond issues; special tax; use of maintenance tax
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A. For the purpose of acquiring sites or erecting buildings thereon or additions thereto, including furniture, fixtures, and equipment, for a museum, the governing authority may: (1) Anticipate the revenues of the parish and issue bonds or certificates based thereon, as provided by law. (2) Issue negotiable bonds and thereafter levy and collect taxes to pay and retire the same, if so authorized by the electorate voting thereon at an election called and held for that purpose in the manner provided by law. (3) Levy a special tax provided by Article VI, Section 32 of the Constitution of Louisiana. B. Notwithstanding any law to the contrary, the governing authority may authorize the board to use all or any portion of the millage dedicated for maintenance and support of museums, as provided in R.S. 25:1209(B) for any of the purposes set forth in Subsection A hereof.

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