Louisiana Code § RS 46:1098.13

Tax collection and allocation of proceeds
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For the purpose of providing revenue to carry out the objects contemplated hereby, the board may levy and collect annually a special tax not to exceed five mills on all property in the district subject to such tax in accordance with Article VI, Section 32 of the Constitution of Louisiana, subject to approval by a majority of the electors of the district voting at an election called by the board of commissioners and held for that purpose. The tax shall be collected in the same manner as other special taxes. The avails of any such tax shall be used solely for acquisition, construction, improvement, maintenance, and operation of healthcare facilities or improvements.

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