TITLE 18. LOUISIANA ELECTION CODE
CHAPTER 6-A. BOND, DEBT, AND TAX ELECTIONS
18:1282 Political subdivision defined
For purposes of this Chapter, the term "political subdivision" means a state department, agency, board, or commission; a parish; a municipality; a school board and a school district; a levee board and a levee district; a port board and a port commission; a port, harbor, terminal and industrial district; and any special service district, including but not limited to a road, water, sewerage, fire, protection, recreation, gas utility, or garbage district, and any other board, district, or unit of local government authorized by law to conduct elections for the issuance of bonds, the levying or increasing of any tax, or the assumption of indebtedness.
Added by Acts 1977, No. 545, § 2, eff. Jan. 1, 1978.