Louisiana Code § RS 34:365

Bond issues; special taxes
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The said municipalities or parishes, through their governing authorities, are authorized to incur debt and issue negotiable bonds for the construction of the works of public improvement, and for such other public purposes outlined in this Part; and to that effect, they are authorized to call any special elections that are necessary to levy taxes, incur debt, and to issue and sell negotiable bonds, all in conformity with the constitution and other laws.

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