La. Stat. tit. 33 § 4571
The governing authority of any parish in the state is authorized and empowered, upon its own initiative, to form and create a special district or districts for the preservation and development of recreational facilities, historic sites or areas, tourist attractions and central business district areas, such district(s) to comprise the entire parish or any part(s) of it, or by agreement with the governing authority of any other parish or parishes to combine two or more parishes or parts thereof into such a district or districts with such name or names as the governing authority or authorities may designate, provided that no such special district shall extend into the corporate limits of a municipality without the consent of its governing body.
Wherever parish or governing authority of a parish is used in this part it shall be construed to include the governing authority of any municipality which has boundaries coextensive with the parish in which it is located.
La. R.S. § 33:4571