La. Roads, Bridges and Ferries § 48:593
After provision is made for the issuance of consolidated road district liquidation bonds, the parish governing authority, either in the same or in another ordinance or ordinances, may provide for the issuance and sale of consolidated road district bonds of another series to provide new money for road purposes. Bridges shall be considered part of a road and proceeds may be used for the construction and repair thereof. This last series of bonds shall conform in all particulars with the requirements of this Part in the case of original issues by road districts. All floating indebtedness and all liabilities theretofore incurred by consolidated road districts shall be paid out of the proceeds of the first such bonds sold.
La. Roads, Bridges and Ferries § 48:593