According to the 2015 Louisiana Laws Revised Statutes, residents of any unincorporated area may propose to incorporate as a municipality if the area meets prescribed minimum population thresholds. Municipal corporations are divided based on population into three classes: cities, towns, and villages. Those having five thousand inhabitants or more are classified as cities; those having less than five thousand but more than one thousand inhabitants are classified as towns; and those having one thousand or fewer inhabitants are classified as villages. The governor may change the classification of the municipality if the board of aldermen requests a change and a census shows that the population has increased or decreased making it eligible for a different classification. Municipalities are granted powers to perform functions required by local governments including the levy and collection of taxes and to assume indebtedness.