La. Navigation and Shipping § 34:3284
The exercise by the commission of the powers conferred by this Chapter shall be deemed and held to be essential governmental functions. As the exercise of the powers granted hereby will be in all respects for the benefit of the people of the state, for the increase of commerce and prosperity, and for the improvement of their health and living conditions, the commission shall not be required to pay any taxes, including but not limited to sales and use taxes, ad valorem taxes, occupational licensing, income, or any other taxes of any kind or nature, or assessments upon any property acquired or used by the commission under the provisions of this Chapter, or upon the income therefrom, and any property acquired or used by the commission under the provisions of this Chapter and the income therefrom, and any bonds issued hereunder and the income therefrom shall be exempt from taxation by the state and by any parish, municipality, or other political subdivision of the state. The commission shall not be subject to the jurisdiction or regulatory authority of any other public entity except as expressly provided in this Chapter.
La. Navigation and Shipping § 34:3284