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A.  Parish governing authorities may create or enlarge fire protection districts in the manner and subject to the limitations and restrictions contained in this Part.  

B.  Any fire protection district may include all or part of the territory in the parish whether contiguous or noncontiguous.  With the concurrence of the governing authorities of the affected parishes, it may include all or part of two or more parishes in a single fire protection district, provided that any municipality which is to be included is included in its entirety.  However, before any municipality may be included within the territory of the fire protection district, the governing authority of the municipality shall first concur by proper resolution in its inclusion and in the boundaries to be fixed for the district.  

C.  Fire protection districts so created are subdivisions of the state within the meaning of the laws of this state relating to the voting and levying of special maintenance taxes, incurring debt, and issuing bonds therefor, including particularly but without limitation the provisions of Subtitle II, Chapter 4, of Title 39 of the Louisiana Revised Statutes of 1950.  However, the governing authority of the district shall be without authority to levy any previously authorized taxes in the new territory included within the boundaries of the districts as enlarged, unless such enlargement has occurred after petition therefor of a majority of the qualified electors of the area to be included and/or the question of such tax levy has been approved by a majority of the electors of the new territory so included voting in an election held for such purpose.  

Amended by Acts 1975, No. 17, §1; Acts 1976, No. 267, §1; Acts 1981, No. 116, §1; Acts 1988, No. 310, §1.