La. Stat. tit. 38 § 143
The parishes subject to tidal overflow may provide by ordinance for the construction, erection, and maintenance of back and side levees to protect any portion of their parishes from tidal overflow and may appoint or cause to be elected commissioners to take charge of and manage the construction and maintenance of the levees. The police juries may fix the termini, bounds, limits, location, and size of the levees, levy a local assessment on the lands within the bounds and limits of the levee or levees for the erection and maintenance of the levees, and provide for the collection of the assessment from the proprietors or owners of the lands benefited by the construction of the levees. The ordinance immediately after its passage, shall be published during sixty days in a newspaper of the parish. The ordinance shall provide for an election and vote on the adoption of the ordinance, sixty days after its passage by the police jury of the parish. At the election only the property taxpayers of the part of the parish embraced within the limits of the projected levee, who are qualified to vote under the election laws of the state shall be allowed to vote. The ordinance shall only have the effect of law, and be operative when the canvassing of the returns of the election by the police jury shall show that the ordinance has been adopted and approved by a majority of the voters at the election, which result shall be duly promulgated by the police jury.
La. R.S. § 38:143