Louisiana Code § RS 48:673

Appropriations by parish governing authorities for highways
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The governing authority of a parish may, for the purpose of connecting or completing permanent, or continuous highways, appropriate out of its general fund sufficient monies to defray not more than one-half of the total cost of constructing permanent, hard-surfaced paving in the municipalities of the parish. Such appropriations shall not exceed one hundred thousand dollars in any one year. The provisions of this Part shall not prejudice the right of any municipality to demand the return of any taxes for road purposes to which it may be entitled by law.

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