Section 13:5761 - Assessment district; creation; boundaries; and governanceA. There is hereby created within the parish of Webster, as more specifically provided in Subsection B of this Section, a body politic and corporate which shall be known as the "Coroner's Office Funding District", hereinafter in this Section referred to as the "district". The district shall be a political subdivision of the state as defined in the Constitution of Louisiana and created for the purpose of funding the office of coroner for Webster Parish.B. The boundaries of the district shall be coterminous with the boundaries of the parish, and the duly elected coroner of the parish or a person acting in that capacity, shall be the governing authority of the district.