The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Michael Bell. DIGEST LaFleur (SB 387) Present law authorizes parishes and municipalities to establish various special districts for a variety of purposes including road development, recreation, economic development, water, sewerage, etc. Present law provides many instances wherein the governing authority of the parish or municipality that created the special district also serves as the governing authority to the special district. Proposed law provides that notwithstanding any other provision of present law, when the governing authority of a parish or municipality also serves as the governing authority of the special district, the special district shall have the same powers as that to the parish or municipality, including the power of taxation and the power to incur debt and issue bonds. Effective upon signature of the governor or lapse of time for gubernatorial action. (Adds R.S. 33:1420.21)