La. Stat. tit. 38 § 1784
If a majority in number of the qualified taxpayers and a majority in number of acres voting at the election shall vote in favor of the proposition to incur debt and issue negotiable bonds secured by and payable from the proceeds of an acreage tax, the governing authorities may by resolution authorize the issuance of bonds in an amount not exceeding that stated in the proposition. The bonds shall not be issued for any other purpose than that stated in the proposition, and not exceeding in principal and interest the aggregate amount to be raised by the forced contribution or acreage taxes during the period for which the taxes are levied. The avails of at least two and one-half cents per acre of any acreage tax or forced contribution thus levied and imposed under the provisions of this Part shall not be funded into bonds but shall be set aside each year and used solely and only for the maintenance of the gravity drainage works. The total amount of the debt thus incurred or the bonds issued shall not exceed in principal and interest the aggregate amount to be raised by the forced contribution or acreage tax during the period for which the tax is voted, after deducting therefrom the aggregate amount to be realized from two and one-half cents per acre of the tax to be set aside for maintenance purposes as above provided.
La. R.S. § 38:1784