La. Rev. Stat. § 33:130.847 — LA Code / Code revised-statutes / Title 33 / Section 130.847
Bonds of the district
Status: in_force

A. The district, or any subdistrict created by the district, is hereby authorized and empowered to issue and sell from time to time bonds, notes, renewal notes, refunding bonds, interim certificates, certificates of indebtedness, certificates of participation, debentures, warrants, commercial paper, or other obligations or evidences of indebtedness to provide funds for and to fulfill and achieve its public purpose or corporate purposes, as set forth in this Subpart, including but not limited to the payment of all or a portion of the costs of a project, to provide amounts necessary for any corporate purposes, including necessary and incidental expenses in connection with the issuance of the obligations, the payment of principal and interest on the obligations of the district, the establishment of reserves to secure such obligations, and all other purposes and expenditures of the district incident to and necessary or convenient to carry out its public functions or corporate purposes, and any credit enhancement for such obligations.

B. Except as may otherwise be provided by the board, all obligations issued by the district, or any subdistrict created by the district, shall be negotiable instruments and payable solely from the revenues of the district or subdistrict, as applicable, as determined by the board, or from any other sources whatsoever, that may be available to the district or subdistrict, as applicable, but shall not be secured by the full faith and credit of the state or the city.

C. Obligations shall be authorized, issued, and sold by a resolution or resolutions of the board. Such bonds or obligations may be of such series, bear such date or dates, mature at such time or times, bear interest at such rate or rates, including variable, adjustable, or zero interest rates, be payable at such time or times, be in such denominations and in such form, carry such registration and exchangeability privileges, be payable at such place or places, be subject to such terms of redemption, and be entitled to such priorities on the income, revenue, and receipts of, or available to, the district or subdistrict, as applicable, as may be provided by the board in the resolution or resolutions providing for the issuance and sale of the bonds or obligations of the district.

D. The obligations of the district, or any subdistrict created by the district, shall be signed by such officers of the board by either manual or facsimile signatures as shall be determined by resolution or resolutions of the board, and shall have impressed or imprinted thereon the seal of the district, or a facsimile thereof.

E. Any obligations of the district, or any subdistrict created by the district, may be validly issued, sold, and delivered, notwithstanding that one or more of the officers of the board signing such obligations, or whose facsimile signature or signatures may be on the obligations, shall have ceased to be such officer of the board at the time such obligations shall actually have been delivered.

F. Obligations of the district, or any subdistrict created by the district, may be sold at such price or prices, at public or private negotiated sale, in such manner and from time to time as may be determined by the district to be most beneficial, subject to approval of the State Bond Commission, and the district may pay all expenses, premiums, fees, or commissions, which it may deem necessary or advantageous in connection with the issuance and sale thereof.

G. The board may authorize the establishment of a fund or funds for the creation of a debt service reserve, a renewal and replacement reserve, or such other funds or reserves as the board may approve with respect to the financing and operation of any project funded with the proceeds of such bonds and as may be authorized by any bond resolution, trust agreement, indenture of trust, or similar instrument or agreement pursuant to the provisions of which the issuance of bonds or other obligations of the district or subdistrict may be authorized.

H. Any cost, obligation, or expense incurred for any of the purposes or powers of the district specified in this Subpart shall be a part of the project costs and may be paid or reimbursed as such out of the proceeds of bonds or other obligations issued by the district or subdistrict.

I. For a period of thirty days from the date of publication of the resolution authorizing the issuance of bonds hereunder, any persons in interest shall have the right to contest the legality of the resolution and the legality of the bond issue for any cause, after which time no one shall have any cause or right of action to contest the legality of such resolution or of the bonds authorized thereby for any cause whatsoever. If no suit, action, or proceeding is begun contesting the validity of the bond issue within the thirty days prescribed in this Subsection, the authority to issue the bonds and to provide for the payment thereof, and the legality thereof and all of the provisions of the resolution authorizing the issuance of the bonds shall be conclusively presumed, and no court shall have authority to inquire into such matters.

J. Neither the members of the board nor any person executing the bonds shall be personally liable for the bonds or be subject to any personal liability by reason of the issuance thereof; however, the limitation of liability provided for in this Subsection shall not apply to any gross negligence or criminal negligence on the part of any member of the board or person executing the bonds.

K. All obligations authorized to be issued by the district, or any subdistrict created by the district, pursuant to the provisions of this Subpart, together with interest thereof, income therefrom, and gain upon the sale thereof shall be exempt from all state and local taxes.

L. The state and all public officers, any parish, municipality, or other subdivision or instrumentality of the state, any political subdivision, any bank, banker, trust company, savings bank and institution, building and loan association, savings and loan association, investment company or any person carrying on a banking or investment business, any insurance company or business, insurance association, and any person carrying on an insurance business, and any executor, administrator, curator, trustee, and other fiduciary, and any retirement system or pension fund may legally invest any funds belonging to it or within its control in any bonds or other obligations issued by the district, or any subdistrict created by the district, pursuant to the provisions of this Subpart, and such bonds or other obligations shall be authorized security for all public deposits. It is the purpose of this Subsection to authorize such persons, firms, corporations, associations, political subdivisions and officers, or other entities, public or private, to use any funds owned or controlled by them, including but not limited to sinking, insurance, investment, retirement, compensation, pension and trust funds, and funds held on deposit, for the purchase of any such bonds or other obligations of the district or subdistrict, and that any such bonds shall be authorized security for all public deposits; however, nothing contained in this Subsection with regard to legal investments or security for public deposits shall be construed as relieving any such person, firm, corporation, or other entity from any duty of exercising reasonable care in selecting securities.

Acts 2011, No. 205, §1, eff. June 24, 2011.
La. Rev. Stat. § 33:132 — LA Code / Code revised-statutes / Title 33 / Section 132
Regional planning commission; alternatives of membership and appointment; tenure
Status: in_force

A.(1) A regional planning commission shall consist of not less than five members, nor more than nine members, at the discretion of the local legislative bodies, all to be appointed by the governing bodies of said municipalities and the governing bodies of said parishes.

(2) Members of a commission shall serve without compensation unless per diem is authorized as contained in R.S. 33:140, and shall hold no other public office. Of the members of the commission first appointed, one shall hold office for a term of one year, one for a term of two years, and one for a term of three years, one for a term of four years and one for a term of five years. If a regional planning commission consists of more than five members, then the sixth member shall hold office for a term of six years, the seventh member for a term of seven years, the eighth member for a term of eight years and the ninth member for a term of nine years.

(3) The successors of the members of a regional planning commission shall be appointed for a term of five years from and after the expiration of the term of their predecessors in office.

(4) If a vacancy occurs otherwise than by an expiration of term it shall be filled by appointment for the unexpired term. Such appointment shall be made by the original appointing authority.

B.(1) Alternatively, and solely in urbanized areas of more than fifty thousand population as hereinabove defined, a regional planning commission may consist of such members as may be designated by the local legislative bodies creating the commission, provided that the commission shall consist of not less than nine members.

(2)(a) If such alternative is exercised, the members of such commission who hold other appointive or elective public office, or their designated representatives, shall serve without compensation. Those members who hold no other elective or appointive public office may receive per diem for attendance at regular or specially called meetings of the regional planning commission or its executive committee if so authorized pursuant to R.S. 33:140. The membership of such commission may be composed of a simple majority of appointed or elected public officials, or their designated representatives, holding office in the municipalities and/or parishes represented in the urbanized area, and only in the event of such composition of simple majority membership shall the chief of the executive branch, if there be any such officer, of any such parish governing body or municipality, and the chief of the legislative branch, if there be any such officer of such parish governing body or municipality, serve as members thereof.

(b) The secretary of the Louisiana Department of Transportation and Development, or his designated representative, may serve as a member of such a regional planning commission.

(3) The remaining members need not hold other public office, and they shall be appointed by the governing bodies of the respective municipalities if municipalities form the whole or a part of a commission, or the governing bodies of the respective parishes if only parishes constitute the membership of a commission.

(4)(a) In a membership parish in which any municipalities are situated but which municipalities are not otherwise members of a commission, the governing body of said parish may designate as one of its appointees to the commission the mayor of any of the municipalities therein situated, and the mayor or his designated representative shall represent said municipalities of that parish.

(b) The municipalities of Jefferson Parish shall be represented on the New Orleans area regional planning commission by the mayor of one of the following municipalities or his designated representative: Gretna, Harahan, Kenner, or Westwego. The governing authority of Jefferson Parish shall provide by resolution for a four-year cycle of one-year terms of membership for such mayors. The resolution shall establish the order of the rotation and appropriate expiration dates for such one-year terms so as to provide that a mayor's term on the planning commission occurs completely within his term as mayor.

(5) Of the members of such a regional planning commission first appointed, those not holding any other elective or appointive office shall hold office therein as follows: One shall hold office for a term of one year, one for a term of two years, one for a term of three years, one for a term of four years, one for a term of five years. If such regional planning commission consists of more than five members not otherwise holding appointive or elected public office, then the sixth member shall hold office for a term of six years, the seventh for a term of seven years, the eighth for a term of eight years, and the ninth for a term of nine years.

(6)(a) Except as provided by Subparagraph (4)(b) of this Subsection, members of such regional planning commissions who hold other public offices, appointive or elective, or their designated representatives, including the secretary of the Department of Transportation and Development or his designated representative, shall serve terms coextensive with the terms of their other public offices.

(b) The successors of the regional planning commission members first appointed who do not hold any other appointive or elective public office shall be appointed for a term of five years from and after the expiration of the terms of their predecessors in office.

(7) If a vacancy occurs otherwise than by an expiration of term, it shall be filled by appointment for the unexpired term. Such appointment shall be made by the original appointing authority.

(8) In order to conduct any official meeting, a quorum is required. A majority of the quorum present at a meeting may exercise all the powers and perform all the duties of the commission except as otherwise herein provided. Notwithstanding anything contained herein or any other law to the contrary, each elected official, including a mayor, may appoint a designated representative; provided, however, that no person so appointed shall serve as a designated representative of any other member of the commission, elected or otherwise, nor shall such person be allowed to vote at any regular or special meeting of the commission except as the designated representative of the elected official who appointed him.

C. As an additional alternative to those provided for in Subsections (A) and (B) of this section, the member parishes and any member municipalities may designate as the regional planning commission the economic development district authorized by the governor for all or part of the area to be served by the regional planning commission, provided a majority of the members of the governing body of such district are appointive or elective public officials. The provisions of this subsection shall not be applicable where comprehensive planning for a region comprising four or more parishes is already being accomplished by a regional planning commission established under the provisions of Subsection (A) or (B) of this section 132; nor in areas organized under Subsection (A) & (B) of this section; nor shall it apply in any area where an existing area-wide comprehensive planning agency as set out by Section 204 of the Demonstration Cities and Metropolitan Development Act of 1966 as amended, and as defined in the Bureau of the Budget Circular A-95 is legally established.

D. Nothing in this section shall be construed to affect any of the powers, duties and functions of the Louisiana Commission on Intergovernmental Relations.

E.(1) The Houma-Terrebonne Regional Planning Commission shall consist of nine members, who shall be resident electors in the parish, appointed as follows:

(a) The parish president shall appoint two commissioners subject to confirmation by the parish council. He shall appoint one resident of that portion of the parish north of the Intracoastal Canal and one resident of the portion of the parish south of the canal. The parish council shall have thirty days after receipt of a president's appointment to confirm or reject an appointee. An appointee shall be deemed confirmed if the council fails to act within the thirty days.

(b) The parish council shall appoint seven commissioners.

(2)(a) The term of a commissioner appointed by the parish president shall be concurrent with the president's term.

(b) The term of a commissioner appointed by the parish council shall be five years except for the initial terms which shall be as follows: one commissioner shall serve an initial term of one year, one an initial term of two years, one an initial term of three years, two an initial term of four years, and two an initial term of five years, all as determined by lot at the first meeting of the board.

(c) A vacancy in an unexpired term shall be filled for the remainder of the term in the manner of the original appointment.

(3) Any member who holds other appointive or elective office for which compensation is paid may not receive per diem for service on the planning commission. Any member who holds other appointive or elective public office and serves without compensation for such office and any member who holds no other public office may receive per diem if and as otherwise authorized pursuant to R.S. 33:140.

F. The terms of all members of the planning commission serving on August 15, 2001, shall expire on such date except that members serving on such date shall continue to serve until the parish council chairman determines that at least eight members have been appointed in accordance with this Section and are qualified. When at least eight members have been appointed and qualified pursuant to this Section, the parish council chairman shall call an organizational meeting of the planning commission.

Acts 1956, No. 239, §2. Amended by Acts 1966, No. 114, §1; Acts 1968, No. 267, §1; Acts 1970, No. 329, §1; Acts 1973, No. 112, §1; Acts 1978, No. 132, §1, eff. June 23, 1978; Acts 1979, No. 569, §1, eff. July 18, 1979; Acts 1997, No. 403, §1; Acts 2000, 1st Ex. Sess., No. 36, §1; Acts 2001, No. 79, §1.
La. Rev. Stat. § 33:5059 — LA Code / Code revised-statutes / Title 33 / Section 5059
Consideration for contracts
Status: in_force

There need be no statement of any monetary or other consideration in said agreements, contracts or acts to make same valid and binding.
La. Rev. Stat. § 33:1420.19 — LA Code / Code revised-statutes / Title 33 / Section 1420.19
Special district in Jefferson Parish
Status: in_force

A. Definitions. As used in this Section, the following words and phrases shall have the following meanings unless the context otherwise requires:

(1) "Board" means the governing board of the district or, if such board has been abolished, the board, body, or commission succeeding to the principal functions thereof or to whom the powers given to the board by this Section have been given by law.

(2) "Cost", when used with reference to any project, includes but is not limited to:

(a) The expenses of determining the feasibility or practicability of acquisition, construction, or reconstruction.

(b) The cost of surveys, estimates, plans, and specifications.

(c) The cost of improvements.

(d) Engineering, fiscal, and legal expenses and charges.

(e) The cost of all labor, materials, machinery, and equipment.

(f) The cost of all lands, rights, servitudes, and franchises acquired.

(g) Financing charges.

(h) The creation of initial reserve and debt service funds.

(i) Working capital.

(j) Interest charges incurred or estimated to be incurred on money borrowed prior to and during construction and acquisition and for such reasonable period of time after completion of construction or acquisition as the board may determine.

(k) The cost of issuance of bonds pursuant to this Section, including advertisements and printing.

(l) The cost of any election held pursuant to this Section and all other expenses of issuance of bonds.

(m) The discount, if any, on the sale or exchange of bonds.

(n) Administrative expenses.

(o) Such other expenses as may be necessary or incidental to the acquisition, construction, or reconstruction of any project or to the financing thereof, or to the development of any lands within the district.

(3) "District" means a special district limited to the performance of those specialized functions authorized by this Section; the boundaries of which are contained wholly within Jefferson Parish; the governing head of which is a body created, organized, and constituted and authorized to function specifically as prescribed in this Section for the delivery of business development and improvement services; and the formation, powers, governing body, operation, duration, accountability, requirements for disclosure, and termination of which are as required by general law.

(4) "District roads" means highways, streets, roads, alleys, sidewalks, landscaping, storm drains, bridges, and thoroughfares of all kinds and descriptions situated within the district.

(5) "Landowner" means the owner of immovable property as it appears in the official records of the parish, including a trustee, a private corporation, and an owner of a condominium unit.

(6) "Project" or "plan" means any development, improvement, property, utility, facility, works, enterprise, or service hereafter undertaken or established under the provisions of this Section.

(7) "Revenue bonds" means obligations of the district which are payable from revenues derived from sources other than ad valorem taxes on immovable or movable property and which do not pledge the property, credit, or general tax revenue of the district.

B. Creation. The governing authority of the parish of Jefferson is hereby authorized pursuant to this Part and more specifically by this Section to create, by ordinance, a special taxing district and political subdivision of the state, referred to in this Section as the "district".

C. Boundaries. The district shall be comprised of the property in Jefferson Parish bounded by Veterans Memorial Boulevard, Causeway Boulevard, West Esplanade Avenue, and Division Street and the development sites fronting on the west side of Division Street.

D. Purpose. The district shall be established for the primary purpose of promoting, encouraging, and participating in projects or plans to stimulate the economy through commerce, industry, and research and for the utilization and development of natural, physical, and human resources of the area. The district shall not promote, encourage, or participate in any action to assist in the development or redevelopment of a hotel including infrastructure located on a site to be developed for a hotel; however, nothing shall prohibit the district from providing public infrastructure that benefits the public generally outside the development site of any hotel.

E. Board creation; powers and duties. The board shall be composed of nine members, all of whom shall be qualified voters of the parish and at least seven of whom shall have their principal place of business in, their principal domicile in, or own property in the district. The board shall be composed as follows:

(1) One member shall be appointed by the parish president.

(2) One member shall be appointed by the sheriff of Jefferson Parish.

(3) Two of the members shall be appointed by the at-large members of the parish council, whereby each at-large councilperson shall appoint one member.

(4) Three of the members shall be appointed by the district five councilperson.

(5) One member shall be appointed by the state senator representing the area or a majority of the area of the district.

(6) One member shall be appointed by the state representative representing the area or a majority of the area of the district.

(7) The members of the board initially appointed shall be appointed as follows: three members for two years each, three members for three years each, and three members for four years each, the length of the term for each individual appointed to be determined by lot. They shall serve until their successors have been appointed and qualified.

(8) The members of the board thereafter appointed, upon the expiration of the respective terms of the initial appointees, shall be selected and appointed in accordance with the procedures prescribed in this Subsection for the selection and appointment of the original members for the term of five years. Any vacancy which occurs prior to the expiration of the term for which a member of the board has been appointed shall be filled in accordance with the procedures as provided in this Subsection.

(9) The board of the district shall exercise the powers granted to the district pursuant to the provisions of this Section. Each member shall hold office for a term of five years and until a successor is chosen and qualifies.

(10) As soon as practicable after its appointment, the board shall meet and elect from their number a chairman, a vice chairman, a treasurer, and such other officers as it may deem appropriate. A secretary of the board may be selected from among the members or may be otherwise selected or employed by the board. The duties of the said officers shall be fixed by bylaws adopted by the board.

(11) The board shall adopt such rules and regulations as it deems necessary or advisable for conducting its business and affairs, and may engage such assistants and employees as is needed to assist the board in the performance of its duties.

(12) It shall hold regular meetings as shall be provided by its bylaws and may hold special meetings at such time and places within or without the district as may be prescribed in its rules or regulations.

(13) A majority of the members of the board shall constitute a quorum for the transaction of business.

(14) The board shall keep a permanent record book in which shall be recorded minutes of all meetings, proceedings, and any and all corporate acts. The record book shall be opened to inspection in accordance with R.S. 44:31 et seq.

(15) Each board member may be entitled to receive for his services a per diem per meeting and such travel expenses as may be authorized in the bylaws of the district.

(16) All meetings of the board shall be conducted in accordance with R.S. 42:11 et seq.

(17) The board shall adopt rules of procedure not in conflict with any state act or parish ordinance.

(18) The board may employ and fix the compensation of a district manager. If employed, the district manager shall have charge and supervision of the works of the district and shall be responsible for preserving and maintaining any improvement or facility constructed or erected pursuant to the provisions of this Section, for maintaining and operating the equipment owned by the district, and for performing such other duties as may be prescribed by the board. The district manager may hire or otherwise employ and terminate the employment of such other persons, including, without limitation, professional, supervisory, and clerical employees, as may be necessary and authorized by the board. The compensation and other conditions of employment of the officers and employees of the district shall be as provided by the board. Notwithstanding R.S. 42:1101 et seq., the district manager or a board member or district employee may be a stockholder, officer, or employee of a landowner.

(19) The treasurer of the district shall have charge of the funds of the district. Such funds shall be disbursed only upon the order of the board by warrant or check countersigned by the treasurer and by such other person as may be authorized by the board. The board may give the treasurer such other or additional powers and duties as the board may deem appropriate. The financial records of the district shall be audited by an independent certified public accountant at least once a year.

(20) The board may select as a depository for its funds any qualified public depository as defined in R.S. 39:1211 et seq.

F. Disclosure of public financing. The district shall take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to immovable property undertaken by the district. Such information shall be made available to all existing residents, and to all prospective residents, of the district.

G. Development activities. In order to effectuate the purposes of this Section, the board shall have the specific authority provided in Subsection H of this Section; such authority shall be exercised solely within the district.

(1) The board shall collaborate with parish government to prepare, implement, and maintain a redevelopment plan for the district and a program to implement the redevelopment plan, which shall be a part of the parish's comprehensive plan. The program shall address capital improvements and shall implement the plan in such a manner as to aid and encourage private development of the area and to promote and coordinate public development. In collaborating with parish government, the board may conduct studies and may consult with all departments of Jefferson Parish and other public or private agencies concerned with matters affecting or affected by the program.

(2) After adoption of the development program, the board may implement any portion thereof in such manner as shall, in its judgment, most likely accomplish the program. To that end, the district may employ or contract with contractors, engineers, architects, attorneys, underwriters, and other professionals in accordance with state law.

(3) The board shall prepare each year an annual budget in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301 et seq.

H. Rights and powers. The district shall have and exercise all powers of a political subdivision and special taxing district necessary or convenient for the carrying out of its objects and purposes, including but not limited to the following:

(1) To sue and to be sued.

(2) To adopt bylaws and rules and regulations.

(3) To receive by gift, grant, donation, or otherwise any sum of money, property, aid, or assistance from the United States, the state of Louisiana, or any political subdivision thereof, or any person, firm, or corporation.

(4) For the public purposes of the district, to enter into contracts, agreements, or cooperative endeavors with the state and its political subdivisions or political corporations and with any public or private association, corporation, business entity, or individual.

(5) To appoint officers, agents, and employees, prescribe their duties, and fix their compensation.

(6) To acquire by gift, grant, purchase, lease, or otherwise such property as may be necessary or desirable for carrying out the objects and purposes of the district and to mortgage or sell such property.

(7) In its own name and on its own behalf to incur debt and to issue bonds, notes, certificates, and other evidences of indebtedness. For this purpose, the district shall be deemed and considered to be an issuer as provided in R.S. 33:9037 and shall, to the extent not in conflict with this Section, be subject to the provisions of R.S. 33:9037.

(8) To establish such funds or accounts as are necessary for the conduct of the affairs of the district.

(9) To create or extend a new or existing sales or property tax increment financing district with the consent of the parish council by ordinance.

(10) To determine, order, levy, impose, collect, enforce, and distribute a parcel fee, ad valorem tax, and other types of special assessments within the district with the consent of the parish council and subject to the approval of voters within the district.

(11) To charge, collect, and enforce fees and other user charges within the boundaries of the district.

(12) To exercise all of the powers necessary and proper in connection with any of the powers, duties, or purposes authorized by this Section.

I. Revenue. (1) The properties from which each special assessment shall be collected shall be within the district and may be comprised of all or a portion of the district as specified by Jefferson Parish ordinances.

(2)(a) Subject to the approval of the parish council and electors within the district, the district may levy an ad valorem tax for such number of years as may be provided in the proposition authorizing its levy as an assessment for the purpose of implementing the redevelopment plan or plans and for the operating expenses of the district.

(b) Any ad valorem tax levied by the district shall be subject to homestead exemption as provided by Article VII, Section 20 of the Constitution of Louisiana.

(c) No ad valorem tax may be levied unless authorized by a majority of the electors within the boundaries of the district who vote at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code. The parish council shall call any such election.

(d) Any tax levied pursuant to the authority of this Section shall be in addition to all other taxes which other political subdivisions in the parish now or hereafter may be authorized by law to levy and collect. All services and programs to be provided from the proceeds of the tax shall be in addition to the services and programs which are otherwise provided by other governing authorities.

(3) In addition to any other authority provided for in this Section and pursuant to a cooperative endeavor agreement, the district may issue revenue bonds payable solely from an irrevocable pledge and dedication of up to the full amount of any sales tax increment designated by the board to finance or refinance or to pay all of or a portion of the costs of projects located within the district which will result in economic development or the maintenance of existing jobs or will achieve other economic goals that will benefit the parish of Jefferson. The district may also utilize any sales tax increment designated by the board for any authorized purpose of the district.

(4)(a) A sales tax increment may consist of that portion of state sales tax revenues of the state of Louisiana and any political subdivision whose boundaries are coterminous with those of the state collected each year on the sale at retail, the use, the lease or rental, the consumption, and storage for use or consumption of tangible personal property and on sales of services, all as defined in R.S. 47:301 et seq., or any other applicable provision of law, as amended, from taxpayers located within the district which exceeds the sales tax revenues that were collected by such taxing authorities in the year immediately prior to the year of establishment of the district.

(b) Prior to the dedication of any state sales tax increments to be used to pay for an authorized purpose of the district, the secretary of Louisiana Economic Development shall submit his recommendation of the proposal to the Joint Legislative Committee on the Budget for review and approval. In addition, any cooperative endeavor agreement or other agreement providing for the expenditure of funds collected by the state as state sales tax increments and dedicated to a project or for the payment of revenue bonds therefor shall be subject to approval by the State Bond Commission prior to execution by the state.

(c)(i) The board shall designate the initial annual baseline collection rate for the district, which shall be the amount of the sales taxes collected in the district in the fiscal year most recently completed prior to the establishment of the district. In addition, a monthly baseline collection rate shall be determined by dividing the initial annual baseline collection rate by twelve.

(ii) The initial annual baseline collection rate and the monthly baseline collection rate shall be certified by the chief financial officer of Jefferson Parish. The certification shall also be published one time in the official journal of Jefferson Parish.

(iii) If the amounts of the initial annual baseline collection rate and the monthly baseline collection rate are not contested within thirty days after such publication, then such amounts shall be conclusively presumed to be valid, and no court shall have any jurisdiction to alter or invalidate the designation of the amount of either the initial annual baseline collection rate or the monthly baseline collection rate.

(d) The increment of the sales taxes which are to be pledged and dedicated to the payment of the revenue bonds or otherwise used for district purposes as provided in this Section shall be the amount of the sales taxes which are collected in the district each year in excess of the initial annual baseline collection rate. The pledged sales tax increment may include all or any portion of such excess as determined by the board.

(5) Dedication of sales tax increments to pay the revenue bonds or other use of sales tax increments for district purposes as provided in this Section shall not impair existing obligations and shall not include tax revenues of a tax authority previously dedicated for a special purpose unless a majority of the electors within the territorial jurisdiction of such tax authority voting at an election held for such purpose approves the use of such tax for the purposes provided for in this Subsection.

(6) In addition to any other authority provided for in this Section and pursuant to the provisions of R.S. 33:9032 and 9038.33, the district may issue revenue bonds payable solely from ad valorem tax increments.

(7) The governing authority of Jefferson Parish is hereby authorized to impose and collect a parcel fee within the district subject to and in accordance with the provisions of this Paragraph:

(a) The amount of the fee shall be as requested by duly adopted resolution of the council. The fee shall be a flat fee per each parcel of land.

(b) The fee shall be imposed on each parcel located within the district.

(c) For purposes of this Section, "parcel" means a lot, a subdivided portion of ground, an individual tract, or a "condominium parcel" as defined in R.S. 9:1121.103. Thus with respect to condominiums, the fee collector shall impose the parcel fee on each lot on which condominiums are situated and not on individual condominium units.

(d) The owner of each parcel shall be responsible for payment of the fee. The tax collector shall submit the bill for a parcel fee which is to be collected from the condominium owners to the condominium owners association, and the association shall pay the fee from funds available for that purpose. The association shall remain liable for the entire fee until it is paid.

(e) The fee shall be imposed only after the question of its imposition has been approved by a majority of the registered voters of the district voting on the proposition at an election held for that purpose in accordance with the Louisiana Election Code. No other election shall be required except as provided by this Paragraph.

(f) The fee shall expire four years from its initial levy.

(g) The fee may be renewed as provided in Subparagraph (e) of this Paragraph.

(h) The fee shall be collected at the same time and in the same manner as ad valorem taxes are collected by the parish.

(i) Any parcel fee which is unpaid shall be added to the tax rolls of the parish and shall be enforced with the same authority and subject to the same penalties and procedures as unpaid ad valorem taxes.

(j) The Jefferson Parish Sheriff's Office shall remit to the district all amounts collected not more than sixty days after collection. However, the sheriff's office may retain one percent of the amount collected as a collection fee.

J. Exemption from taxes. It is hereby determined that the creation of the district and the carrying out of its public functions and corporate purposes is, in all respects, a public and governmental purpose for the benefit of the people of the state, and for the improvement of their health, safety, welfare, prosperity, and security, and that such functions and purposes are public purposes and that the district will be performing an essential governmental function in the exercise of the powers conferred upon it by this Section. All obligations authorized to be issued by the district pursuant to the provisions of this Section, together with interest thereof, income therefrom, and gain upon the sale thereof shall be exempt from all state and local taxes.

K. Dissolution. If the district ceases to exist, any funds of the district shall be transmitted to the governing authority of Jefferson Parish, and shall be used solely and exclusively for providing supplemental improvements, maintenance, repair, and upkeep to the streets and related infrastructure of the Metairie CBD area.

L. Liberal construction. This Section, being for a public purpose and necessary for the welfare of the state, Jefferson Parish, and their residents, shall be liberally construed to effect the purposes thereof.

Acts 2008, No. 903, §1, eff. July 10, 2008; Acts 2014, No. 212, §1, eff. May 22, 2014.
La. Rev. Stat. § 33:9097.10 — LA Code / Code revised-statutes / Title 33 / Section 9097.10
Park Forest East Crime Prevention and Improvement District
Status: in_force

A. Creation. There is hereby created within the parish of East Baton Rouge, as more specifically provided in Subsection B of this Section, a body politic and corporate which shall be known as the Park Forest East Crime Prevention and Improvement District, hereafter 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. The purposes of the district shall be to aid in crime prevention by providing security for district residents and to serve the needs of the residents of the district by funding beautification and improvements for the overall betterment of the district.

B. Boundaries. The boundaries of the district shall be as follows: Bounded on the west by the east side of North Sherwood Forest Drive, bounded on the south by the northern edge of North Sherwood Forest Park, bounded on the east by Sarasota Drive, including the houses on the east side of the street, and bounded on the north by the intersection of Flamingo Drive and Sarasota Drive, including houses on the north side of Flamingo Drive. The district shall also include houses on both sides of the extension of Flamingo Drive, past Sarasota Drive, on the eastern side of the district. The district shall not include any commercial units or multi-family residential dwellings.

C. Board. (1) The district shall be governed by a board of commissioners consisting of members as follows:

(a) The president of the Park Forest East Civic Association, or its successor.

(b) Two members appointed by the board of directors of the Park Forest East Civic Association, or its successor.

(c) One member appointed by the member or members of the Louisiana House of Representatives who represent the area which comprises the district.

(d) One member appointed by the member or members of the Louisiana Senate who represent the area which comprises the district.

(e) One member appointed by the member or members of the East Baton Rouge Parish Metro Council who represent the area which comprises the district.

(f) One member appointed by the mayor-president of Baton Rouge.

(2) All members of the board shall be registered voters within the district.

(3) All members of the board shall serve without compensation and shall not receive reimbursement for expenses.

(4) The domicile of the board shall be within the district.

(5) The board is authorized to adopt bylaws for its governance and conduct.

(6) The members of the board shall select from among themselves a president and such other officers as they deem appropriate, whose responsibilities shall be as provided by the bylaws of the board.

(7) The board shall hold regular meetings as provided for in its bylaws and may hold special meetings at such times and places within the district as provided in the bylaws.

(8) The board shall keep minutes of all meetings.

(9) A majority of the board shall constitute a quorum for conducting business of the board.

D. Terms. (1)(a) Members appointed pursuant to Subparagraphs (a) and (b) of Paragraph 1 of Subsection C of this Section shall serve four-year terms.

(b) Members appointed pursuant to Subparagraphs (C)(1)(c), (d), (e), and (f) of this Section shall serve three-year terms.

(2) Any board member may be removed for cause by a majority vote of the board.

(3) Vacancies shall be filled in the manner of the original appointment. A member shall be eligible for reappointment unless he was removed pursuant to Paragraph (2) of this Subsection.

E. Powers and duties. The district, acting through its board of commissioners, shall have the following powers and duties:

(1) To sue and be sued.

(2) To adopt, use, and alter at will a corporate seal.

(3) To receive and expend funds collected pursuant to Subsection F of this Section and in accordance with a budget adopted as provided by Subsection G of this Section.

(4) To enter into contracts with individuals or entities, private or public.

(5) To purchase items and supplies necessary for achieving any purpose of the district.

(6) To accept private grants and donations.

(7) To procure and maintain liability insurance against any personal or legal liability of a board member that may be asserted or incurred based upon his service as a member of the board or that may arise as a result of his actions taken within the scope and discharge of his duties as a member of the board.

(8) To perform or have performed any function or activity the board deems necessary to carry out the purposes of the district.

F. Parcel fee. The governing authority of East Baton Rouge Parish is hereby authorized to impose and collect a parcel fee within the district subject to and in accordance with the provisions of this Subsection:

(1) The amount of the fee shall be as determined by duly adopted resolution of the board. The fee, however, shall not exceed two hundred fifty dollars per parcel per year.

(2) The fee shall be imposed on each parcel located within the district. The term "parcel" as used in this Subsection shall mean a developed lot upon which is situated a single-family residence.

(3) The owner of the parcel shall be responsible for payment of the fee.

(4)(a) The fee shall be imposed only after the question of its imposition has been approved by a majority of the registered voters of the district voting on the proposition at an election held for that purpose in accordance with the Louisiana Election Code.

(b) The fee shall expire ten years from its initial levy but may be renewed in the same manner as its imposition.

(5) The parish of East Baton Rouge shall collect the fee at the same time and in the same manner as ad valorem taxes are collected.

(6) The parish of East Baton Rouge shall remit to the district all amounts collected not more than sixty days after collection; however, the board may enter into an agreement with the parish to authorize the parish to retain, as a collection fee, not more than one percent of the amount collected.

(7) Any parcel fee which is unpaid shall be added to the tax rolls of the parish and shall be enforced with the same authority and subject to the same penalties and procedures as unpaid ad valorem taxes.

G. Budget. (1) The board of commissioners shall adopt an annual budget in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301 et seq.

(2) The district shall be subject to audit by the legislative auditor pursuant to R.S. 24:513.

H. Miscellaneous provision. (1) It is the purpose and intent of this Section that the additional law enforcement personnel and services provided by the district shall be supplemental to and not in lieu of personnel and services provided in the district by the city of Baton Rouge and East Baton Rouge Parish.

(2) If the district ceases to exist:

(a) All funds of the district shall be transmitted by the board to the governing authority of Baton Rouge within thirty days of dissolution. Such transmitted funds, together with any other funds collected by the parish of East Baton Rouge pursuant to this Section, shall be maintained in a separate account by the city and shall be used only to promote, encourage, and enhance the security, beautification, and overall betterment of the area formerly comprising the district.

(b) The authority for the imposition of the parcel fee provided in this Section shall cease.

Acts 2010, No. 480, §1, eff. June 22, 2010.
La. Rev. Stat. § 33:441.30 — LA Code / Code revised-statutes / Title 33 / Section 441.30
Village of Evergreen; appointment of court magistrate; duties; salary
Status: in_force

The board of aldermen of the village of Evergreen shall, upon request of the mayor, appoint an attorney who shall be designated as court magistrate and who shall serve at the pleasure of the mayor and may from time to time be designated by the mayor to serve in his stead as the presiding official over the mayor's court. Whenever the magistrate is so designated by the mayor to preside over the mayor's court, he shall exercise the powers and authority of the mayor over said court. The magistrate shall receive a salary fixed and paid by the board of aldermen.

Acts 2003, No. 901, §1; Acts 2011, 1 st Ex. Sess., No. 20, §1, eff. June 12, 2011.
La. Rev. Stat. § 33:130.603 — LA Code / Code revised-statutes / Title 33 / Section 130.603
Powers of authority; division of surplus
Status: in_force

A. The contracting municipalities, in the contract, may authorize and empower the authority, acting by and through the commission, to have and exercise all powers of a political subdivision necessary or convenient for the carrying out of its objects and purposes, including but not limited to the following rights and powers:

(1) To sue and be sued.

(2) To adopt, use, and alter at will a corporate seal.

(3) To acquire, by gift, grant, purchase, or expropriation or otherwise, all property, including rights-of-way; to hold and use any franchise, property, real, personal or mixed, tangible or intangible, or any interest therein, necessary or desirable for carrying out the objects and purposes of the authority.

(4) To lease or sublease all or any portion of the lands owned or leased by it for a term not exceeding forty years at a fixed rental or a term of ninety-nine years, provided such leases contain a clause or clauses providing for readjustment of rentals after forty years, without advertisement for bids or public bids.

(5) To enter into contracts for the purchase, acquisition, construction and improvement of works and facilities necessary in connection with the purposes of the authority.

(6) To borrow, from time to time, in the form of certificates of indebtedness. The certificates of indebtedness shall be secured by dedication and pledge of revenues of the authority derived from fees, designated lease rentals, service charges, payments under local services agreements with one or more of the contracting parties, and the avails of any taxes of the authority, provided that the term of such certificates shall not exceed fifteen years, and the annual debt service on the amount borrowed shall not exceed the anticipated revenues authorized to be dedicated and pledged to the payment of the certificates.

(7) To regulate commerce and industry to insure the economic development on the lands in said district.

(8) To place property contiguous with or adjacent to the contracting municipalities in the authority and designate the boundaries of said authority. Property may be placed in said authority only upon a majority vote of the governing authority of each municipality and the unanimous vote of the authority and the consent of the property owner. Any property placed in the district shall pay sales and ad valorem taxes to the authority as if the property was annexed into one of the contracting municipalities. The authority shall designate which municipality's ad valorem and sales tax the property shall be subject to and designate the method of division of the sales, use, ad valorem and gaming taxes or revenues between said contracting municipalities as to each parcel of property placed into said authority by unanimous vote of the commissioners.

(9) In its own name and behalf, to incur debt; to issue revenue bonds, borrow money and issue certificates of indebtedness, notes and other debt obligations as evidence thereof and provide for the manner and method of repayment; to require and issue licenses; to regulate the imposition of fees and rentals charged by the authority for services rendered by it.

(10) To develop, activate, construct, exchange, acquire, expropriate, improve, repair, operate, maintain, lease, mortgage, sell, subject to the provisions of Paragraph (14) of this Subsection, and pledge movable and immovable property, servitudes, facilities and works under such terms and conditions as the commission may deem necessary or appropriate for any public purpose, including industrial and commercial development, notwithstanding the limitations of R.S. 2:131.1, R.S. 2:135.1 and Chapter 4 of Title 2, Chapter 13 of Title 33, and Chapter 10 of Title 41 of the Louisiana Revised Statutes of 1950.

(11) After notice and public hearing to designate one or more project areas within the boundaries of the authority, each of which designated project areas shall constitute a political subdivision of the state of Louisiana, governed by the commission with the power to incur debt, issue certificates, revenue and general obligation bonds, as well as refund bonds, and levy taxes within their boundaries, in the same manner and on the same condition as the authority is authorized to do within the boundaries of the authority. Each designated area shall be given a name and designated as "Subdistrict No. _____ of the _____ Economic Development Authority".

(12) To borrow money and pledge all or part of its revenues, leases, rents, or other advantages as security for such loan.

(13) To appoint officers, agents and employees, prescribe their duties, and fix their compensation.

(14) To sell by written public bid, after due advertisement, to the highest bidder any property, movable or immovable, or portions thereof, acquired by the authority subsequent to the effective date of this Subpart, provided it is first determined that such property is not needed for industrial or commercial development or for other public purposes. However, if such property has previously been taken by expropriation, then the previous property owner shall first be given a prior opportunity to repurchase the property at the current appraised market value. Notice of the proposed sale including advertisement for bids and the minimum price and terms of sale, shall be advertised in the official journal. The advertisement shall be published three times within ten days, the last advertisement to appear at least ten days before the day that bids will be received. If, after the advertisement for bids, there are no bids received or the bids received are unreasonably low, as determined by a majority vote of the commission, then the authority may negotiate the sale of such property at fair market value to be agreed upon by majority vote of the commission. In no instance may the property be transferred by donation or sold for less than the highest bid, if unreasonably low bids are received. The authority shall not have the authority to sell any property leased to it by any party to the make-up of the authority.

B. In the intergovernmental contract, municipalities may also establish procedures for the division of surplus funds of the authority annually and at the termination of the authority.

C. No bonds, other debt obligations, or contracts of the authority shall be a charge upon the income, property, or revenue of the municipalities; nor shall any obligations of the authority be obligations of said municipalities.

D. The municipalities are hereby authorized to enter into or amend the intergovernmental contract establishing the authority; to sell, subject to the provisions of Paragraph (14) of Subsection A of this Section, lease, purchase, and exchange property to and from the authority; receive distributions of surplus property and funds from the authority; allow said authority to exercise the powers and rights of any political subdivision of the state of Louisiana for the purpose of economic development through industrial development commerce and/or tourism; restrict the powers and rights of the authority; and exercise the general power over the authority allowed by Article VI, Section 15 of the Constitution of Louisiana.

E. Notwithstanding any other provision of law to the contrary, the contracting municipalities are authorized to lease all or any portion of the property owned by them in said authority and to thereby subject property to the jurisdiction and control of the authority for all purposes including industrial and commercial development on the terms and conditions as set forth in a contract as may be mutually agreed upon by the municipalities as authorized herein.

Acts 2001, No. 996, §1.
La. Rev. Stat. § 33:4720.136 — LA Code / Code revised-statutes / Title 33 / Section 4720.136
Disposition of property in community improvement area
Status: in_force

A.(1) The authority may sell, lease, or otherwise transfer real property or any interest therein acquired by it in community improvement areas for residential, recreational, commercial, industrial, or other uses or for public use, in accordance with the community improvement plan, subject to such covenants, conditions, and restrictions, including covenants running with the land as it may deem to be necessary or desirable to assist in preventing the development or spread of future slums or blighted areas or to otherwise carry out the purposes of this Chapter.

(2) The purchasers or lessees and their successors and assigns shall be obligated to devote such real property only to the uses specified in the community improvement plan and shall be obligated to comply with such other requirements as the authority may determine to be in the public interest, including the obligation to begin within a reasonable time any improvements on such real property required by the community improvement plan.

(3) Such real property or interest shall be sold, leased, or otherwise transferred at not less than its fair value for uses in accordance with the community improvement plan. In determining the fair value of real property for uses in accordance with the community improvement plan, the authority shall take into account and give consideration to the use provided in such plan, the restrictions upon and the covenants, conditions, and obligations assumed by the purchaser or lessee, and the objectives of such plan for the prevention of the recurrence of slum or blighted areas.

B. The authority, in any instrument of conveyance to a private purchaser or lessee, may provide that such purchaser or lessee shall be without power to sell, lease, or otherwise transfer the real property without the prior written consent of the authority until he has completed the construction of any and all improvements which he has obligated himself to construct thereon.

C. Real property acquired in accordance with the provisions of the community improvement plan shall be transferred as rapidly as feasible in the public interest consistent with the carrying out of the provisions of the project plan. Such plan and any substantial modification of such plan shall be filed as a public record in the office of the clerk of the parish council and the clerk of court may incorporate the provisions thereof by reference which shall afford notice thereof to all parties.

D. The authority may dispose of real property in a community improvement area to private persons only under such reasonable competitive bidding procedures as it shall prescribe subject to the provisions of this Subsection.

(1) The authority shall provide public notice, by publication twice in ten days in a newspaper having a general circulation in the community not later than thirty days prior to the execution of any contract to sell, lease, or otherwise transfer real property and prior to the delivery of any instrument of conveyance with respect thereto under the provisions of this Section, invite proposals from, and make available all pertinent information to, private redevelopers or any persons interested in undertaking to redevelop or rehabilitate a community improvement area or any part thereof.

(2) Such notice shall identify the area or portion thereof and shall state that proposals shall be made by those in interest within thirty days after publication of such notice, and that such further information as is available may be obtained at such office as shall be designated in such notice.

(3) The authority shall consider all such redevelopment or rehabilitation proposals and the financial and legal ability of the persons making such proposals to carry them out and may negotiate with any persons for proposals for the purchase, lease, or other transfer of any real property acquired by the authority in the community improvement area.

(4) The authority may accept such proposal as it deems to be in the public interest and in furtherance of the purposes of this Chapter; however, a notification of intention to accept such proposal shall be filed with the local governing body not less than thirty days prior to any such acceptance. Such notice shall be a public record and shall include:

(a) The name of the redeveloper or purchaser, together with the names of its officers and principal members of shareholders and investors and other interested parties.

(b) The redeveloper's estimate of the cost of any residential development and rehabilitation.

(c) The redeveloper's estimate of rentals and sales prices of any proposed housing involved in such redevelopment and rehabilitation.

(5) Thereafter, the authority may execute such contract in accordance with the provisions of this Section and deliver acts of sale, leases, and other instruments and take all steps necessary to effectuate such contract. The competitive bidding procedures provided for by this Subsection shall not apply to disposition of property to public bodies or institutions.

E. The authority may temporarily operate, maintain, or lease real property acquired by it in a community improvement area for or in connection with a community improvement project pending disposition of the property as authorized in this Chapter without regard to the provisions of this Section, for such uses and purposes as may be deemed desirable even though not in connection with the community improvement plan.

F. Any real property acquired pursuant to R.S. 33:4720.132(4) may be disposed of without regard to other provisions of this Section if the local governing body has consented to the disposal. Real property acquired in accordance with a community improvement plan may be disposed of to a public body for public reuse or to an institution without regard to the provisions of this Section.

G. Notwithstanding any other provisions of this Chapter, where the parish is situated in an area designated as a redevelopment area under the Federal Area Redevelopment Act (Public Law 87-27), or any act supplementary thereto, land in a community improvement project area designated under the community improvement plan for industrial or commercial uses may be disposed of to any public body or for subsequent disposition as promptly as practical by the public body for redevelopment in accordance with the community improvement plan, and only the purchaser from or lessee of the public body and their assignees, shall be required to assume the obligation of beginning the building of improvements within a reasonable time. Any disposition of land to a public body under this Subsection shall be at its fair value for uses in accordance with the community improvement plan.

Acts 2007, No. 390, §1, eff. July 10, 2007.
La. Rev. Stat. § 33:1420.14 — LA Code / Code revised-statutes / Title 33 / Section 1420.14
Notice of creation; incontestability after unchallenged delay; assumption of assets, rights, and responsibilities of the districts and continuation of obligations
Status: in_force

A. The establishment, creation, consolidation, or merger of any special service district by the Jefferson Parish Council shall be by ordinance. A notice of the intention to establish, create, merge, or consolidate the district and the date, time, and place of such action shall be published in the official journal of the parish in accordance with the provisions of the Jefferson Parish Charter for the adoption of ordinances. At the time and place so advertised, or at any time and place to which such hearing may be adjourned from time to time, all interested persons shall be given an opportunity to be heard with regard to the proposed establishment, creation, consolidation, or merger of any special service district.

B. After the establishment, creation, consolidation, or merger of any special service district, notice of such, stating the boundaries of the district, shall be published one time in the official journal of the parish, in accordance with the provisions of the Jefferson Parish Charter for the publication of adopted ordinances. Thirty days after such publication, the establishment, creation, consolidation, or merger of the district shall become incontestable, and no court shall have jurisdiction to entertain litigation questioning the legality of the establishment, creation, consolidation, or merger of such district. If the Jefferson Parish Council desires to call an election in any such district to authorize the issuance of bonds, the levy of any new or additional taxes, or the assumption of indebtedness, it may call such election and publish notice thereof prior to the expiration of the thirty-day period.

C. At the expiration of the thirty-day period provided for in Subsection B of this Section, existing districts of the same type included in any such consolidated or merged district shall no longer have the right to issue bonds or other obligations, and all books, records and assets thereof shall be transferred to the consolidated district. The governing authority of the consolidated district shall cause taxes to continue to be levied for the payment of the outstanding indebtedness of each underlying district of the same type which has not been assumed by the consolidated district, as hereinafter provided, in all respects as would have been required had such consolidation not been effected. In addition, if such indebtedness of any underlying district consists of revenue bonds or special assessment certificates payable from service charges or assessments, the governing authority of the consolidated district shall continue to impose and collect such service charges or assessments, as well as any special taxes previously authorized and legally dedicated by covenant with bondholders to the payment of maintenance or operation expenses.

D. The creation of a consolidated or merged district pursuant to this Part shall not affect or impair in any manner contract rights enjoyed by the holders of any outstanding bonds or obligations of the underlying districts. To the extent required by such contract rights, taxes, service charges, and assessments on the property from which the principal and interest on such bonds or obligations are payable shall continue to be levied and collected as provided in Subsection C of this Section. However, any consolidated or merged district may assume all or any indebtedness of its underlying districts in the manner and with effect provided by R.S. 39:661 et seq. for the assumption of indebtedness by parishes.

E. The consolidated or merged district may continue the levy of any special taxes authorized to be levied by the underlying districts and use the assets transferred to it or in lieu thereof, may levy its own special taxes on all property within the consolidated district for the purpose of maintaining, operating, constructing, and improving district works in the manner provided by the constitution and laws of this state after having been authorized to do so at a special election held in accordance with the provisions of the constitution and laws of this state.

F. The consolidated or merged district may commingle the revenues and assets of the underlying districts transferred to it and utilize same for the objects and purposes of the new consolidated or merged district, provided that expenditures are made for the objects and purposes authorized by the voters of the underlying districts and further provided that the level of services to the underlying districts is not reduced by the transfer or commingling of such funds.

G. Notwithstanding any other provision of law to the contrary, any consolidated or merged district shall be eligible for any and all allocation of state revenue sharing or other reimbursement or payment from the Property Tax Relief Fund that would otherwise be distributed to the underlying districts had the consolidation or merger not occurred.

Acts 1999, No. 880, §1, eff. July 2, 1999; Acts 2000, 1st Ex. Sess., No. 50, §1, eff. April 17, 2000; Acts 2001, No. 382, §1, eff. June 13, 2001.
La. Rev. Stat. § 33:2585.10 — LA Code / Code revised-statutes / Title 33 / Section 2585.10
Deputy chief of police in certain municipalities
Status: in_force

A. Notwithstanding any provision of law to the contrary, the position of deputy chief of police in a municipality having a population in excess of six thousand but not more than six thousand one hundred fifty persons, located in a parish having a population in excess of fifty thousand but not more than fifty-two thousand two hundred fifty persons, based on the latest federal decennial census, shall be in the unclassified service. The right of selection, appointment, supervision, and discharge for the position shall be vested in the chief of police of the municipality.

B. Any person who is appointed from a position in the classified police service to serve as deputy chief of police shall not forfeit his seniority accumulated to the date of his appointment and shall continue to accumulate seniority during the time he holds the position of deputy chief of police.

Acts 2016, No. 552, §4, eff. June 17, 2016.
La. Rev. Stat. § 33:4069 — LA Code / Code revised-statutes / Title 33 / Section 4069
Cooperative endeavors for economic development-environmental services
Status: in_force

A. To provide for cooperative economic development and for the public purpose of providing for the protection of public health and the environment through the control, monitoring, and inspection of public and private sewerage and water systems and the provision or supervision of environmental services, a parish, through its governing authority, may enter into a cooperative endeavor economic development agreement, hereinafter referred to as "agreement", with a political subdivision created by state law for such public purpose within the unincorporated areas of the parish, through its governing authority. Prior to entering an agreement, the parish governing authority shall conduct a public hearing to fully explain the transfer of authority, power, assets, and liabilities from the political subdivision to the parish governing authority.

B. The agreement authorized by this Section shall provide for the following:

(1) On the effective date of the agreement, the political subdivision and its governing authority shall cease to function and the parish and its governing authority shall assume all duties, powers, and functions of the political subdivision.

(2) Any pending or unfinished business of the political subdivision shall be taken over and be completed by the parish, with the same power and authorization as that of the political subdivision. The parish shall be the successor in every way to the political subdivision, and every act done by the parish in the exercise of the functions transferred from the political subdivision shall be considered to have the same force and effect under any provisions of the constitution and laws in effect on the effective date of the agreement as if done by the political subdivision.

(3)(a) Any legal proceeding to which the political subdivision is a party and which is filed, initiated, or pending before any court on the effective date of the agreement, and all documents involved in or affected by such legal proceeding shall retain their effectiveness.

(b) All further legal proceedings and documents in the continuation, disposition, and enforcement of such legal proceedings shall be by the parish, as the successor to the political subdivision.

(c) Any legal proceeding and all documents involved in or affected by such legal proceeding, which have been continued in the name of the parish shall retain their effectiveness.

(4)(a) Every obligation and debt of the political subdivision after the effective date of the agreement shall be considered to be the obligation and debt of parish to the same extent as if originally made by it and the same are hereby ratified.

(b) In like manner and in order to prevent any violation of a provision, term, or condition of any instrument evidencing debt issued by or on behalf of the political subdivision or any gift, donation, deed, will, trust, or other instrument or disposition by which property vested in the parish by the agreement was previously vested in the political subdivision, or to prevent any diversion from the purposes for which such property was so vested, it shall be specifically provided that each such instrument or disposition after the effective date of the agreement shall be considered to have vested such property in the parish in the same manner and to the same extent as if originally so done.

(c)(i) All funds heretofore dedicated by or under the authority of the constitution and laws of this state or any of its subdivisions to the payment of any bonds issued for construction or improvements for any property under the control of the political subdivision shall be continued to be collected and dedicated to the payment of those bonds, unless and until other provision sufficient to protect the interests of all bondholders is made for the payment of such bonds.

(ii) In like manner, every other dedication and allocation of revenue and source of revenue shall continue in the same manner, to the same extent, and for the same purposes as were provided prior to the effective date of the agreement, unless and until other provision sufficient to protect the interests of all bondholders is made for the payment of such bonds.

(5) All books, papers, records, money, actions, and other property of every kind, movable and immovable, real and personal, possessed, controlled, or used by the political subdivision shall be transferred to the parish.

(6) All funds of the political subdivision shall be transferred to the parish.

(7) All employees of the political subdivision shall be transferred to the parish and shall continue to perform the duties performed for the political subdivision.

C. After the parish and the political subdivision have entered into an agreement, the parish president shall create an advisory board, consisting of the members of the governing authority of the political subdivision at the time of the agreement, to advise him on matters formerly within the jurisdiction of the subdivision. The advisory board shall remain in existence for one year and its existence may be extended by the parish president.

D. The agreement authorized by this Section is not intended to and it shall not be construed so as to impair any contractual or other obligation of the political subdivision.

E. Upon execution of the cooperative endeavor economic development agreement authorized by this Section, the parish shall possess and may exercise all powers, duties, and functions provided for by law for the political subdivision.

Acts 2000, 1st Ex. Sess., No. 146, §1, eff. April 19, 2000.
La. Rev. Stat. § 33:4546.20 — LA Code / Code revised-statutes / Title 33 / Section 4546.20
Joint ownership of a project
Status: in_force

A.(1) Any agreement between the authority and a political subdivision with respect to the joint ownership of a project or any undivided interest in a project shall provide that each party to the agreement shall own a percentage of the project or such undivided interest equal to the percentage of the money furnished or the value of property and services supplied by the respective parties for the acquisition and construction thereof and shall own and control a like percentage of the use and capacity thereof.

(2) Such agreement may further provide that the authority and its participating political subdivisions shall be liable in solido for their acts thereunder and that no monies or other contributions supplied by the authority shall be applied in any way to the account of any other party to the agreement.

(3) Any such agreement may contain such terms, conditions, and provisions as the authority shall deem to be in the best interest of the authority. The agreement may include but shall not be limited to provisions for the construction, operation, and maintenance of a project by one of the parties thereto, which party shall be designated in or pursuant to such agreement as agent on behalf of itself and the other parties, or by such other means as may be determined by the parties and provisions for a uniform method of determining and allocating among the parties costs of construction, operation, maintenance, renewals, replacements, and improvements with respect to such project.

(4) In carrying out its functions and activities as such agent with respect to the construction, operation, and maintenance of such a project, including without limitation the letting of contracts therefor, such agent shall be governed by the laws and regulations applicable to such agent as a separate legal entity and not by any laws or regulations which may be applicable to any of the other parties.

(5) Notwithstanding the provisions of any other law to the contrary, the authority may delegate its powers and duties with respect to the construction, operation, and maintenance of such project to such agent, and all actions taken by such agent in accordance with the provisions of such agreement shall be binding upon each of such parties without further action or approval by their respective board of directors or governing bodies. Such agent shall be required to exercise all such powers and perform its duties and functions under the agreement in a manner consistent with prudent utility practice. Those acts which constitute prudent utility practice may be defined in such agreement.

B. Notwithstanding any other provision of Louisiana law relative to the right of partition available to owners of property or portions thereof, the right of partition shall not be available to any party with respect to any property acquired or held subject to the terms of the joint ownership agreement authorized by this Section; however, such agreement may provide for the sale, lease, or other disposition of such property on such terms and conditions as may be provided in the agreement. None of the property or facilities jointly owned, acquired, or held or other property and facilities of a party to the agreement and specifically covered by the agreement shall be subject to expropriation by another party to the agreement.

Acts 1990, No. 666, §1.
La. Rev. Stat. § 33:1998 — LA Code / Code revised-statutes / Title 33 / Section 1998
Voluntary unpaid firemen not affected
Status: in_force

The provisions of this Sub-part do not apply to voluntary unpaid members of fire departments.
La. Rev. Stat. § 33:4755 — LA Code / Code revised-statutes / Title 33 / Section 4755
Statement of purpose
Status: in_force

It is hereby found and declared that the city of New Orleans contains a great number of vacant substandard buildings which have become unsightly, unsafe, and a liability to the community. Such structures give rise to the spread of disease and crime, impair the economic value of property upon which they are situated, and necessitate excessive and disproportionate expenditures for crime prevention, public health, welfare and safety programs, fire and accident protection, and other services. It is further found that the present system utilized by the city of New Orleans to address this problem of vacant substandard structures in the city is inadequate and that some alternative mechanism is needed to enforce the ordinances and regulations of the city applicable to such properties, including but not limited to the city's building, fire, and zoning codes.

Acts 1984, No. 920, §1, eff. July 20, 1984.
La. Rev. Stat. § 33:3684.1 — LA Code / Code revised-statutes / Title 33 / Section 3684.1
Liability of abutting property owners in Livingston Parish
Status: in_force

Notwithstanding the provisions of R.S. 33:3383 and 3384 to the contrary, the total cost of improving a street, a road, streets inclusive within a subdivision, sidewalks, or curbing, including corners, in Livingston Parish, as herein provided, shall be paid by the individual owners of the real estate abutting upon the street, road, streets inclusive within a subdivision, sidewalks, or curbing. The total cost of such improvement shall be paid by the individual owners by ascertaining the entire expense of the improvement and dividing such expense equally among each lot or parcel of real estate abutting the improvement.

Acts 1989, No. 253, §1.
La. Rev. Stat. § 33:5162 — LA Code / Code revised-statutes / Title 33 / Section 5162
Investment of post-employment benefits trusts; political subdivisions
Status: in_force

A. Any political subdivision of the state may invest post-employment benefits funds of the political subdivision held in a trust created pursuant to this Chapter in any of the following securities:

(1) Direct United States Treasury obligations, the principal and interest of which are fully guaranteed by the government of the United States.

(2) Bonds, debentures, notes, or other evidence of indebtedness any of which are issued or guaranteed by federal agencies and backed by the full faith and credit of the United States of America.

(3) Bonds, debentures, notes, or other evidence of indebtedness any of which are issued or guaranteed by a United States government-sponsored entity.

(4) Direct security repurchase agreements of any federal book-entry only securities enumerated in Paragraphs (1), (2), and (3) of this Subsection. "Direct security repurchase agreement" means an agreement under which the trust buys, holds for a specified time, and then sells back those securities and obligations enumerated in Paragraphs (1), (2), and (3) of this Subsection.

(5) Bonds, debentures, notes, or other evidence of indebtedness any of which are issued by corporations of the United States which are rated investment grade as reflected by a rating by Moody's, Inc., of Baa or its equivalent or better or a rating by Fitch or Standard & Poor's Corporation of BBB or its equivalent or better.

(6) Bonds, debentures, notes, or other evidence of indebtedness any of which are issued by and backed by the full faith and credit of sovereign nations, are denominated in United States dollars, and are rated investment grade as reflected by a rating by Moody's, Inc., of A or better or a rating by Fitch or Standard & Poor's Corporation of A or better.

(7) Money market mutual funds as authorized by Paragraph (11) of this Subsection, direct issue commercial paper except asset-backed commercial paper as prohibited by Paragraph (B)(3) of this Section, and other short-term money market securities as authorized by this Chapter.

(8) The Louisiana Asset Management Pool and any other intergovernmental pool formed by or of Louisiana governmental entities.

(9)(a) Time certificates of deposit of any bank domiciled or having a branch office in the state of Louisiana, savings accounts or shares, as defined by R.S. 6:703, of savings and loan associations and savings banks, or share accounts and share certificate accounts of federally or state-chartered credit unions issuing time certificates of deposit. For those funds made available for investment in time certificates of deposit, the rate of interest paid by the bank shall be established by contract between the bank and the trust; however, the interest rate at the time of investment shall be a rate not less than fifty basis points below the prevailing market interest rate on direct obligations of the United States Treasury with a similar length of maturity.

(b) Funds invested in accordance with the provisions of this Paragraph shall not exceed at any time the amount insured by the Federal Deposit Insurance Corporation in any one banking institution or in any one savings and loan association or National Credit Union Administration unless the uninsured portion is collateralized by the pledge of securities in the manner provided in R.S. 39:1221.

(10) Stocks of any corporation listed on the New York Stock Exchange, the American Stock Exchange, or authorized for quotations display on the National Association of Securities Dealers Automated Quotations System or any successor national exchanges.

(11) Mutual funds which are registered with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment Company Act of 1940 and that are listed on the New York Stock Exchange, the American Stock Exchange, or authorized for quotations display on the National Association of Securities Dealers Automated Quotations System or any successor national exchanges, and that have underlying investments consisting predominantly of securities permitted by this Chapter. As used in this Section, "predominantly" means ninety percent or greater.

(12) Exchange traded funds which are registered with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment Company Act of 1940 and that are listed on the New York Stock Exchange, the American Stock Exchange, or authorized for quotations display on the National Association of Securities Dealers Automated Quotations System or any successor national exchanges, and which have underlying investments consisting predominantly of securities permitted by this Chapter.

B. The following investments and activities are hereby prohibited by any political subdivision of the state in the investment of post-employment benefits funds of the political subdivision that are held in trusts created under this Chapter:

(1) The use of any leverage either directly or through mutual funds or exchange traded funds that use leverage.

(2) Selling short any securities either directly or through mutual funds or exchange traded funds that sell securities short.

(3) Investing in or by any of the following: asset-backed securities other than those issued directly by the entities described in Paragraphs (A)(1), (A)(2), and (A)(3) of this Section; the purchase of stock warrants; any direct interest in oil, gas, or other mineral exploration program; private or direct placements of any kind; direct ownership of real estate or real estate investment trusts; collectibles such as coins, stamps, or art; direct loans or extensions of credit; the direct purchase of securities denominated in foreign currencies, purchased on foreign exchanges, or cleared through foreign clearing entities; the direct purchase of single family or commercial mortgages; collateralized mortgage obligations that have been stripped into interest only or principal only obligations; inverse floaters; or structured notes. For the purposes of this Section, "structured notes" means securities which have been restructured, modified, or reissued by private entities.

C. This Subsection shall apply to all political subdivisions of the state in the administration of all post-employment benefits funds of the political subdivision that are held in trusts created under this Chapter:

(1)(a) Though the investment policy adopted by a political subdivision for the trust may provide for specific asset allocations for asset classes, in no circumstance except as provided in this Section shall a trust created under this Chapter allocate more than fifty-five percent, in value, of the total portfolio in equities.

(b) If the equity portion of the portfolio exceeds fifty-five percent of the total portfolio as measured at the end of a calendar quarter, the trust shall take such actions as are prudent to reduce the equity portion of the portfolio to no more than fifty-five percent during the following calendar quarter.

(c) The underlying assets of mutual funds and exchange traded funds shall be used when making calculations as required by this Paragraph.

(2)(a) The trust shall not own more than five percent of the outstanding stock of any company.

(b) In the event the trust shall come to own greater than five percent of the outstanding stock of a company as measured at the end of a calendar quarter, the trust shall take such actions as are prudent to reduce its ownership to below five percent during the following calendar quarter.

(3)(a) No more than five percent of the funds designated for equity allocation shall be invested in the stock of any single company.

(b) In the event that more than ten percent of the funds designated for equity allocation become invested in the stock of any single company as measured at the end of a calendar quarter, the trust shall take such actions as are prudent to reduce its ownership to below ten percent during the following calendar quarter.

(4)(a) The trust may not allow more than fifteen percent of the funds designated for equity allocation to be concentrated in any single industry.

(b) In the event the trust shall come to own greater than fifteen percent of the funds designated for equity allocation in a single industry as measured at the end of a calendar quarter, the trust shall take such actions as are prudent to reduce its ownership to below fifteen percent during the following calendar quarter.

(c) "Industry" as used in this Section shall be defined by the Global Industry Classification System as promulgated by Standard & Poor's or its successors from time to time.

(5) Fixed income securities shall be selected with consideration for the total anticipated return, taking into consideration both interest income and capital appreciation or loss.

(6) All fixed income investments shall be appropriately diversified by maturity, security, sector, and credit quality.

(7) If any fixed income investment security in the portfolio is downgraded below the applicable requirements in Paragraph (A)(5) or (6) of this Section, the trust shall take such actions as are prudent to eliminate its exposure to that security by the end of the next full calendar quarter.

(8) Active management of the investment portfolio is permitted.

(9)(a) The trust may retain one or more investment managers or advisors to manage a portfolio or portfolios in a discretionary manner strictly limited by this Chapter and the investment guidelines adopted by the trust.

(b) Any investment manager or advisor must be a Registered Investment Advisor under the Investment Advisers Act of 1940, or a bank trust department, under the supervision of the Office of the Comptroller of Currency or the Louisiana Office of Financial Institutions.

(c) An investment manager or advisor shall be a fiduciary with respect to the trust and shall acknowledge such in writing to the trust.

(d) Investment performance reports submitted by any investment manager or advisor to any trust covered by this Chapter shall be in compliance with the current Global Investment Performance Standards as amended and published by the CFA Institute or any successor entity.

D. The investment of monies in a post-employment benefits fund by a political subdivision of the state in violation of the provisions of this Section shall constitute an intentional performance of a duty in an unlawful manner and may be prosecuted pursuant to R.S. 14:134.

Acts 2008, No. 87, §1.
La. Rev. Stat. § 33:158 — LA Code / Code revised-statutes / Title 33 / Section 158
Notice of election in municipality
Status: in_force

Such election shall likewise be preceded by a notice of ten days in one or more newspapers published in the city or town, or if there be none by posting as required in sheriff's and constable's sales. The notice shall likewise set forth specifically the manner in which the election is to be conducted and the boundaries and description of such lots or land proposed to be annexed to and included in the territorial corporate limits of the city or town, and also designate the polling place and the names of the commissioners of election, as well as the manner of counting the votes and making the returns.
La. Rev. Stat. § 33:7554 — LA Code / Code revised-statutes / Title 33 / Section 7554
General powers; purposes
Status: in_force

The board of commissioners of an environmental protection district shall have the power to do all things necessary or convenient to carry out the purposes of the district, which purposes shall be:

(1) To insure the prudent development of the land areas adjacent to and bordering the Mississippi River, from the toe of the levee to the banks of the river, including batture lands, and the preservation of the economic and natural environment values of such areas, adjacent to land zoned as residential by the governing authority of the parish. The purposes of the district shall further include the designating of land uses on such lands, the establishment of zoning districts on the lands, and the establishment and maintenance of a master plan for the subdivision, use and development of said lands; and

(2) To insure the preservation of the natural beauty and scenery of those lands along the banks of the Mississippi River, including batture lands, and to undertake, encourage and promote programs for the beautification of said lands, including the development of recreational facilities and park areas.

Added by Acts 1970, No. 589, §1.
La. Rev. Stat. § 33:2740.14 — LA Code / Code revised-statutes / Title 33 / Section 2740.14
St. Tammany Parish special recreation districts
Status: in_force

A. The governing authority of the parish of St. Tammany is hereby authorized to create special recreation districts comprised of territory within the boundaries of St. Tammany Parish. All of the land in any such district shall be contiguous and, at the time of creation, shall not be included within the boundaries of any municipality within the parish.

B. The governing authority of each such special recreation district shall consist of a five-member board of commissioners, the members of which shall be appointed by, and shall serve at the pleasure of, the police jury of St. Tammany Parish, or its successor, and shall be registered voters residing within the boundaries of such district.

C. Any special recreation district created pursuant to this Section shall be considered a political subdivision of the state of Louisiana, and is granted and shall have all the powers necessary to construct, acquire, operate, and maintain recreational facilities and, without limitation, shall have all the rights, powers, and authority enumerated for recreation districts in R.S. 33:4562 and R.S. 33:4563. In addition, and without limitation, special recreation districts shall have the following powers:

(1) To fix, maintain, collect, and revise rates and charges for the equipment or facilities of such districts and the services rendered thereby.

(2) To make bylaws for the management and regulation of their affairs.

(3)(a) To levy and collect a parcel fee within its boundaries, which shall not exceed five hundred dollars per parcel per year, which parcel fee shall be imposed by resolution by the governing authority of such district only after the question of the imposition of the parcel fee and the purpose, rate, and duration of the parcel fee has been approved by a majority of the voters residing in such district voting at an election held therein.

(b) The proceeds of such parcel fee shall be expended for any lawful district purpose.

(c) Any parcel fee imposed pursuant to this Section shall be levied and collected and be due and owing annually. Such fee may be carried on the tax rolls of St. Tammany Parish and collected at the same time as parish ad valorem taxes. If any parcel fee is not paid when due, such district shall proceed against the parcel for the collection of the amount of the fee unpaid and delinquent, any collection costs incurred by such district plus interest at a rate not exceeding twelve percent on the unpaid amount of the parcel fee, and in the event legal proceedings are necessary to effect collection, court costs and reasonable attorney fees. Provided, however, that attorney fees shall be payable by the parcel owner only if demand by the governing authority of such district has been made on the parcel owner by registered or certified mail, and such parcel owner has failed to pay the amount due within ten days after such demand. A judgment obtained for nonpayment of a parcel fee, upon being recorded in the mortgage records in St. Tammany Parish, shall prime all other liens except those for taxes and prior recorded local or special assessments.

(d) If there are one or more property mortgages on such parcel and the mortgage holder or holders have notified the tax collector in St. Tammany Parish of such recorded mortgage in accordance with the requirements of R.S. 47:2180.1, a district, prior to proceeding against such parcel for failure to pay a parcel fee, shall give notice to each mortgage holder of the amount of the parcel fee due and owing on such parcel and that such parcel fee must be paid within twenty days after the mailing of the notice or proceedings will be commenced against the parcel. Such notice shall be sent to each such mortgage holder by certified mail return receipt requested or made by personal or domiciliary service on such mortgage holder.

(4) To incur debt and issue bonds payable from an irrevocable pledge and dedication of all or a portion of the proceeds of a parcel fee, provided, however, that the question of funding said proceeds into bonds shall have been approved by a majority of the voters residing in such district voting at an election held therein. Such bonds may be sold at public or private sale and shall be issued pursuant to the provisions of a resolution adopted by the governing authority of such district, provided, however, the bonds shall mature over a period not to exceed the period for which the parcel fee, the proceeds of which are to be used to pay principal and interest on the bonds, is authorized. Such bonds and the income therefrom shall be exempt from taxation by the state of Louisiana and by any parish, municipality, or political subdivision thereof.

(5) To incur debt and borrow money as otherwise provided by law, including but not limited to the right to issue certificates of indebtedness pursuant to the provisions of R.S. 33:2921 to 33:2925, inclusive, subject to the approval of the State Bond Commission.

D. As used in this Section, "parcel" means a lot, a subdivided portion of ground, or an individual tract.

Acts 1986, No. 664, §1; Acts 1988, No. 385, §1, eff. July 10, 1988.
La. Rev. Stat. § 33:3724 — LA Code / Code revised-statutes / Title 33 / Section 3724
Determination of damages to landowners; prescriptions; measure of damages
Status: in_force

The municipality may determine the damages to the owners of the lands under the law of eminent domain. The owners of the land may likewise institute in any court of competent jurisdiction their actions to have assessed the damages sustained by them. No action shall be brought by any owner of property affected by the ordinance for damages by reason of the taking of the servitude, unless the action has been brought within twelve months of the final passage of the ordinance establishing the line. This prescription shall not apply to any person under disability whose right to bring action is regulated or governed by any other law of Louisiana.

The measure of damage for the taking of the servitude under the ordinance shall be the difference between the value of the land at the time of the taking, without the servitude, and the value of the land at the time of the taking, subject to the servitude of the municipality. Nothing herein contained shall give any municipality any right, title, or interest to any building or improvement now existing on any land over which the municipality acquires a servitude or to the use or possession of any land within the line so established until the actual acquisition of the land as hereinafter provided.
La. Rev. Stat. § 33:9038.76 — LA Code / Code revised-statutes / Title 33 / Section 9038.76
College economic development districts
Status: in_force

A.(1) There is hereby created in East Baton Rouge Parish, in which Southern University and Louisiana State University are located, both hereafter in this Section referred to as a "college", the Southern University Economic Development District and the Louisiana State University Economic Development District that includes property owned by either of these institutions to provide for cooperative economic and community development among the district, the college, the local governmental subdivision, the state, and the owners of property in the district. Hereafter in this Section, the terms "college economic development district" or "district" refer to a district created pursuant to this Section. Any college economic development district is a political subdivision of the state having all of the rights, powers, privileges, and immunities accorded by law and the Constitution of Louisiana to political subdivisions of the state, subject to the limitations provided in this Section.

B.(1)(a) Boundaries for the LSU Economic Development District. The LSU Economic Development District, referred to in this Section as "LSU EDD", generally encompasses an area within the city of Baton Rouge, Louisiana, an area generally bounded to the north by Old South Baton Rouge, City Park, University Gardens Subdivision, to the south by Brightside Lane, to the west by the East Baton Rouge Parish line, and to the east by Stanford Avenue, West Parker Boulevard and Nicholson Drive, subject to, and less and except, the exclusions as defined in Subparagraph (b) of this Paragraph ("district exclusions"), and being more fully described as follows:

Commence at a point which is the intersection of the westward projection of the LSU campus northern property line with the East Baton Rouge Parish line located in the Mississippi River, being the point of beginning; Thence proceed in an easterly direction along the northern boundary of the LSU campus property to its intersection with the east right of way line of the ICRR railroad; Thence proceed in a southeasterly direction along the east right of way line of the ICRR right of way line to a point within the Nicholson Gateway area, which point has Louisiana State Plane South Zone coordinates of X:3326534, Y:695397; Thence proceed through the Nicholson Gateway area N 84° 51' E a distance of 291' more or less to a point; Thence proceed through the Nicholson Gateway area N 07° 15' W a distance of 432' more or less to a point; Thence proceed through the Nicholson Gateway area N 71° 29' E a distance of 168' more or less to a point located on the west right of way line of Nicholson Drive; Thence proceed in a northerly direction along the west right of way line of Nicholson Drive to its intersection with the south right of way line of West Chimes Street; Thence proceed in an easterly direction along the south right of way line of West Chimes Street to its intersection with the east right of way line of Alaska Street, said point also being 20 feet east of the centerline of the street on the LSU campus commonly known as Cypress Drive; Thence proceed southerly and easterly direction on a line parallel to and north of the centerline of said Cypress Drive to its intersection with a point that is 20 feet north of the centerline of Cypress Drive at its intersection with Dalrymple Drive; Thence proceed in a northerly direction at a right angle to the centerline of Cypress Drive a distance of 20 feet to a point that is 40 feet north of the centerline of Dalrymple Drive; Thence proceed in an easterly direction along a line that is 40 feet north of and parallel to the centerline of Dalrymple Drive to a point located east of the southeast corner of the Pentagon Dormitory area, which point has Louisiana State Plane South Zone coordinates of X:3328695, Y:696758; Thence proceed in a northerly direction through the LSU campus property N 22° 46' E a distance of 282 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property N 53° 57' W a distance of 240 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property N 70° 58' W a distance of 140 feet more or less to a point; Thence proceed in a northerly direction through the LSU campus property N 02° 17' W a distance of 291 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus property N 87° 34' E a distance of 192 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 37° 03' E a distance of 188 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus property S 87° 19' E a distance of 380 feet more or less to the southwest corner of Lot A-2-A of the former Antonio Lasavio Property; Thence proceed in an easterly direction along the south line of Lot A-2-A of the former Antonio Lasavio Property to the southeast corner of said Lot A-2-A of the former Antonio Lasavio Property; Thence proceed in a northerly direction along the east line of Lots A-2-A, A-2-B, A-2-C and A-2-D of the former Antonio Lasavio Property to the northeast corner of said Lot A-2-D of the former Antonio Lasavio Property; Thence proceed in a westerly direction along the north line of Lot A-2-D of the former Antonio Lasavio Property to the northwest corner of said Lot A-2-D of the former Antonio Lasavio Property; Thence proceed in a northerly direction along a line which is an extension of the westerly line of Lots A-2-A, A-2-B, A-2-C and A-2-D of the former Antonio Lasavio Property a distance of 115.12' to a point; Thence proceed in an easterly direction along a line which is parallel to the northerly line of Lot A-2-D of the former Antonio Lasavio Property a distance of 330.59' to a point which is the east line of a former access servitude; Thence proceed in a southerly direction along a line which is parallel to the easterly line of Lot A-2-D of the former Antonio Lasavio Property, which line is the east line of a former access servitude to its intersection with the north right of way line of West State Street; Thence proceed in an easterly direction along the north right of way line of West State Street to the southeast corner of Tract A-2-A of the former Losavio Realty Property; Thence proceed in a northerly direction along the east line of said Tract A-2-A of the Losavio Realty Property to the northeast corner of said Tract A-2-A; Thence proceed in a westerly direction along the north line of said Tract A-2-A of the Losavio Realty Property to the northwest corner of said Tract A-2-A being the east right of way line of Spruce Lane; Thence proceed in a northerly direction along the east right of way line of Spruce Lane to the intersection of the south right of way line of Aster Street with the east right of way line of Spruce Lane; Thence proceed in a westerly direction along the south right of way line of Aster Street to its intersection with the east right of way line of Alaska Street; Thence proceed in a northerly direction along the east right of way line of Alaska Street to the southwest corner of Lot 7, Sq. G, University Terrace Subdivision; Thence proceed in an easterly direction along the south line of Lot 7, Sq. G, University Terrace to the southeast corner of Lot 7; Thence proceed in a northerly direction along the east line of Lots 1 thru 7, Sq. G, University Terrace Subdivision to the intersection with the south right of way line of West Roosevelt Street; Thence proceed in an easterly direction along the south right of way line of West Roosevelt Street to the northeast corner of University Terrace School; Thence proceed in a southerly direction along the east line of University Terrace School a distance of 464 feet more or less to the southwest corner of the Edward J. Gay Apartment Complex; Thence proceed in an easterly direction along the south line of the Edward J. Gay Apartment Complex a distance of 484 feet more or less to a point located 20 feet east of the centerline of Spruce Lane; Thence proceed in a northerly direction along a line that is 20 feet east of and parallel to the centerline of Spruce Lane a distance of 462 feet more or less to its intersection with the south right of way line of West Roosevelt Street; Thence proceed in an easterly direction along the south right of way line of West Roosevelt Street, extending across Highland Road to the east right of way line of Highland Rd; Thence proceed in a southeasterly direction along the east right of way line of Highland Road to the south line of Tract Z-0, South Baton Rouge; Thence proceed southeasterly along the south line of Tract Z-0, South Baton Rouge to a point which is on a line which is the northerly extension of the westerly line of Lot 12 Sq. A, Arbour Place; Thence proceed in a southeasterly direction along a line which is the northerly extension of the westerly line of Lot 12 Sq. A, Arbour Place to the northwest corner of Lot 12 Sq. A, Arbour Place; Thence proceed in a southwesterly direction along the north line of Arbour Place to the northwest corner of Lot 10 Sq. A, Arbour Place; Thence proceed in a southeasterly direction along the west line of Lot 10 Sq. A, Arbour Place to the north right of way line of East State Street; Thence proceed in a northeasterly direction along the north right of way line of East State Street to its intersection with the west right of way line of Dalrymple Drive; Thence proceed in a northeasterly direction along the west right of way line of Dalrymple Drive to the northeast corner of Lot A of Lot 27, Richland Plantation; Thence proceed in a westerly direction along the north line of Lot A and Lot B-2 of Lot 27, Richland Plantation to the southeast corner of Lot Y of the G.A. Peterkin property; Thence proceed in a northeasterly direction along the east line of Lot Y and Z of the G.A. Peterkin property to the south line of lot 8-A-1-A-1 Sq. 6, Lake Crest Subdivision; Thence proceed in a southeasterly direction along the south line of Lots 1 through 8-A-1-A-1-A Sq. 6, Lake Crest Subdivision to the west right of way line of Dalrymple Drive; Thence proceed in a northerly direction along the west right of way line of Dalrymple Drive to its intersection of the north edge of the westbound roadway of Interstate 10, as it existed in April of 2023; Thence proceed in a northwesterly direction along the northern edge of the westbound roadway of Interstate 10, as it existed in April of 2023, until its intersection with the northern edge of the Interstate 10 on-ramp from Dalrymple Drive, as it existed in April of 2023; Thence proceed in a northeasterly direction along the north right of way line of the Interstate 10 on-ramp from Dalrymple Drive as it existed in April of 2023 and its extension to its intersection with the west right of way line of Dalrymple Drive; Thence proceed in an easterly direction across Dalrymple Drive to a point which is 30 feet east of the centerline of Dalrymple Drive as it existed in April of 2023; Thence proceed in a southerly direction along a line which is 30 feet east of and parallel to the centerline of Dalrymple Drive as it existed in April of 2023 to a point having Louisiana State Plane South Zone coordinates of X=3332749, Y=701516; Thence proceed in an easterly direction N 88° 01' E a distance of 32 feet more or less to a point on the existing water's edge of City Park Lake as it existed in April of 2023; Thence proceed in a general southeasterly direction following along the various meanders of the water's edge of City Park Lake as it existed in April of 2023, through and including the small adjoining lake commonly known as Lake Erie, continuing on through where City Park Lake connects with University Lake as they existed in April of 2023, continuing through University Lake (Excluding the peninsula that extends westward, into the University Lake, formerly known as the Hal Phillips property, commonly known as the Bird Sanctuary as it existed in April of 2023) on a line coincident with the existing adjacent East Lakeshore Drive roadway, continuing through to its intersection with the water's edge adjacent to Stanford Ave, continuing along the water's edge adjacent to the west right of way line of Stanford Ave, around the condominium formerly known as Stanford on the Point, to the water's edge adjacent to South Lakeshore Drive, thence continuing westerly and then southerly around the peninsula which comprises Magnolia Ridge Subdivision, to its intersection with the west right of way line of Stanford Avenue; Thence proceed in a southwesterly direction along the west right of way line of Stanford Avenue to its intersection with the south right of way line of West Lakeshore Drive; Thence proceed in a westerly direction along the south right of way line of West Lakeshore Drive to a point which intersects the northerly extension of the west right of way line of Princeton Avenue as it was originally platted in 1923; Thence proceed in a southwesterly direction along the west right of way line of Princeton Avenue as it was originally platted in 1923, to the original northeast corner of Lot 6 Sq. 14, College Town Subdivision; Thence proceed in a southwesterly direction thru College Lake to the most northerly corner of Lot 8 Sq. 14, College Town Subdivision; Thence proceed in a westerly direction along the northerly line of remaining portion of Lot 1 Sq. 14 College Town Subdivision to its intersection with the north right of way line of Harvard Avenue as it was originally platted; Thence proceed in a southwesterly direction with the north right of way line of Harvard Avenue as it was originally platted to the northeast corner of Le Havre Townhome Community; Thence proceed in a northwesterly direction along the north line of Le Harve Townhome Community to its intersection with the east right of way line of East Parker Boulevard; Thence proceed in a southwesterly direction along the east right of way line of East Parker Boulevard to its intersection with the north right of way line of Highland Road; Thence proceed in a southeasterly direction along the north right of way line of Highland Road to its intersection with the west right of way line of LSU Avenue; Thence proceed in a southwesterly direction across Highland Road to the southeast corner of the former Gulf Oil Corporation property located on the south side of Highland Road; Thence proceed in a southwesterly, then westerly, then northeasterly direction around the perimeter of the former Gulf Oil Corporation property and Tract A-1-A of a Portion of the Materiste property until it intersects with the south right of way line of Highland Road; Thence proceed in a northwesterly direction along the south right of way line of Highland Road until it intersects with the east right of way line of West Parker Boulevard; Thence proceed in a southwesterly direction along the east right of way line of West Parker Boulevard to its intersection with the north right of way line of Burbank Drive; Thence proceed in a southeasterly direction along the north right of way line of Burbank Drive across East Boyd Drive to its intersection with the east right of way line of East Boyd Drive; Thence proceed in a northeasterly direction along the east right of way line of East Boyd Drive to the most northerly corner of Lot 7 Block 12 University View Homesites; Thence proceed in a southeasterly direction along the north line of said Lot 7 Block 12 University View Homesites to the most easterly corner of said Lot 7 Block 12 University View Homesites; Thence proceed in a southwesterly direction along the east line of said Block 12 University View Homesites across Burbank Drive to the most southerly corner of Lot S Block 12 University View Homesites; Thence proceed in a northwesterly direction along the south line of said Lot S Block 12 University View Homesites to the southwest corner of said Lot S Block 12 University View Homesites located on the east right of way line of East Boyd Drive; Thence proceed in a westerly direction across East Boyd Drive to the southeast corner of Tract 2A-3 of the James T. Amiss Property, which is located on the west right of way line of East Boyd Drive; Thence proceed in a northwesterly direction along the southwesterly line of Tracts 2A-3 and 2A-2 of the said James T. Amiss Property to the most westerly corner of said Tract 2A-2 of the said James T. Amiss Property; Thence proceed in a northeasterly direction along the northwesterly line of Tracts 2A-2 of the said James T. Amiss Property to the most northerly corner of said Tract 2A-2 of the James T. Amiss Property, which is located on the south right of way line of Burbank Drive; Thence proceed in a northwesterly direction along the south right of way line of Burbank Drive to the most northerly corner of Tract 2A-1-A-1-A of the James T. Amiss Property; Thence proceed in a southerly, then westerly, then northwesterly direction of the south line of Tracts 2A-1-A-1-A and 2A-1-A-1-C-1 of the James T. Amiss Property to the most northerly corner of Tract 2A-1-A-1-C-2-B of the James T. Amiss Property; Thence proceed in a southeasterly direction along the east line of Tract 2A-1-A-1-C-2-B of the said James T. Amiss Property, continuing along the said line along its extension until it intersects the northerly line of Tract 2A-1-A-1-C-3-A-1-A-1 of the James T. Amiss Property; Thence proceed in a southwesterly direction along the north line of Tract 2A-1-A-1-C-3-A-1-A-1 of the James T. Amiss Property to the north right of way line of Nicholson Dr.; Thence proceed in a southeasterly direction along the north right of way line of Nicholson Dr. to the most southerly corner of Tract 2A-1-A-1-C-3-A-1-A-1 of the James T. Amiss Property; Thence proceed in a northeasterly direction along the east line of Tracts 2A-1-A-1-C-3-A-1-A-1 of the James T. Amiss Property to the most easterly corner of Tract 2A-1-A-1-C-3-A-1-A-1 of the said James T. Amiss Property; Thence continue in a southeasterly direction along the extension of the east line of Tract 2A-1-A-1-C-3-A-1-A-1 of the James T. Amiss Property to its intersection with the southeast line of Tract 2A-1-A-2-A-1-B-1 of the James T. Amiss Property; Thence proceed in a southwesterly direction along the southeast line of Tract 2A-1-A-2-A-1-B-1 of the James T. Amiss Property to the most northerly corner of Tract 2B-1-B of the James T. Amiss Property; Thence proceed in a southeasterly direction along the northeast line of Tracts 2B-1-B, 2B-1-C and Tract 1 of the James T. Amiss Property and its extension to the east right of way line of East Boyd Drive; Thence proceed in a southwesterly direction along the east right of way line of East Boyd Drive to the most northerly corner of Tracts 2-A-1 of the James T. Amiss Property; Thence proceed in a southeasterly direction along the northeast line of Tract 2-A-1 of the James T. Amiss Property to the most easterly corner of Tract 2-A-1 of the said James T. Amiss Property; Thence proceed in a southwesterly direction along the southeast line of Tract 2-A-1 of the James T. Amiss Property to the most northerly corner of Lot 1 University South Subdivision; Thence proceed in a southeasterly direction along the northeast line of Lot 1 University South Subdivision to a point on the west right of way line of Jennifer Jean Drive; Thence proceed in a southwesterly direction along the west right of way line of Jennifer Jean Drive to its intersection with the east right of way line of Nicholson Drive; Thence proceed in a southeasterly direction along the east right of way line of Nicholson Drive to a point which is on a line of the extension of the north line of an existing drainage right of way located on the west side of Nicholson Drive, which line is also an extension of the most southerly line of Tigerland Acres Subdivision; Thence proceed in a westerly direction across Nicholson Drive along a line being the extension of the said north line of an existing drainage right of way located on the west side of Nicholson Drive, to the southeast corner of Tigerland Acres Subdivision; Thence proceed in a northerly direction along the easterly line of Lots 1 through 12 of Tigerland Acres Subdivision to the northeast corner of Lot 1, said Tigerland Acres Subdivision; Thence proceed in an easterly direction along the southerly line of Lot B-2 of Tigerland Acres Subdivision to the eastern corner of Tract X of Tigerland Acres Subdivision, said point being on the west right of way line of the Illinois Central Railroad right of way; Thence proceed in a northwesterly direction along the west right of way line of the Illinois Central Railroad right of way to the most northerly corner of Lot B-2 of Tigerland Acres Subdivision; Thence proceed in a southwesterly direction along the northerly line of Lot B-2 of Tigerland Acres Subdivision to a point on the east right of way line of Alvin Dark Avenue; Thence proceed in a northerly direction along the east right of way line of Alvin Dark Avenue to its intersection with the south right of way line of Bob Pettit Boulevard; Thence proceed in a northerly direction across Bob Pettit Boulevard to the southeast corner of Lot 60 Tigerland Acres Subdivision, said point being located on the north right of way line of Bob Pettit Boulevard; Thence proceed in a northerly direction along the east line of Lot 60 Tigerland Acres Subdivision to the northeast corner of said Lot 60 Tigerland Acres Subdivision; Thence proceed in a southwesterly direction along the north line Tigerland Acres Subdivision to the northwest corner of said Tigerland Acres Subdivision, said point being the northeast corner of the called 100 Ac tract, said tract comprising the Louisiana School for the Deaf; Thence proceed in a southwesterly then southerly direction along the north and west perimeter of the called 100 Ac tract, said tract comprising the Louisiana School for the Deaf to a point on the north line of the existing City of Baton Rouge Fire station No. 15; Thence proceed in a northwesterly then southwesterly direction along the perimeter of the property line of the existing City of Baton Rouge Fire station No. 15 to a point on the north right of way line of Brightside Drive; Thence proceed in a northwesterly direction along the north right of way line of Brightside Drive and its westward extension thereof to the East Baton Rouge Parish Line located in the Mississippi River; Thence proceed in a northerly direction along the East Baton Rouge Parish Line to the point of beginning.

(b) The following areas shall be excluded from the district:

Commence at a point which is the northwest corner of Lot 8-A, Square E, Arbour Place Subdivision, which point is located on the south right of way line of East State Street; Thence proceed in a northeasterly direction along the south right of way line of East State Street to the northeast corner of Lot 3, Sq. 4, Louisiana Terrace Subdivision, said point is also on the property line of the LSU campus property; Thence proceed in a southerly direction along the east line of Louisiana Terrace Subdivision to the southeast corner of Lot 10 Sq. 4, Louisiana Terrace Subdivision; Thence proceed in a westerly direction along the south line of Lot 10 Sq. 4, Louisiana Terrace Subdivision to its intersection with the east right of way line of Carlotta Street; Thence proceed in a southerly direction along the east right of way line of Carlotta Street to the north line of the LSU Campus Property; Thence proceed in a westerly direction along the north line of the LSU campus property to a point having Louisiana State Plane South Zone coordinates of X:3331241, Y:697168; Thence proceed in a southerly direction through the LSU campus property S 02° 22' E a distance of 165 feet more or less to a point; Thence proceed in a westerly direction through the LSU campus property S 87° 41' W a distance of 152 feet more or less to a point; Thence proceed in a southerly direction through the LSU campus property S 02° 02' E a distance of 154 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus property N 77° 36' E a distance of 139 feet more or less to a point; Thence proceed in a northerly direction through the LSU campus property N 01° 51' W a distance of 110 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus property N 88° 48' E a distance of 165 feet more or less to a point; Thence proceed in a southerly direction through the LSU campus property S 01° 40' E a distance of 311 feet more or less to a point located 30 feet north of the centerline of Dalrymple Drive; Thence proceed in a westerly direction on a line parallel to and 30 feet north of the centerline of Dalrymple Drive to a point on the westerly line of the area commonly known as Fraternity Row, said point having Louisiana State Plane South Zone coordinates of X:3330524, Y:696768; Thence proceed in a northerly direction through the LSU campus property N 00° 02' E a distance of 106 feet more or less to a point; Thence proceed in a northeasterly direction through the LSU campus property N 25° 24' E a distance of 96 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus property N 87° 52' E a distance of 122 feet more or less to a point; Thence proceed in a northerly direction through the LSU campus property N 02° 33' W a distance of 108 feet more or less to a point; Thence proceed in a westerly direction through the LSU campus property S 87° 51' W a distance of 144 feet more or less to a point; Thence proceed in a northerly direction through the LSU campus property N 01° 56' W a distance of 148 feet more or less to a point located on the south right of way line of East Chimes Street; Thence proceed in an easterly direction along the south right of way line of East Chimes Street to a point which is in line with the southerly extension of the west line of original Lot 6 of Campus Hill subdivision, (Now a portion of Tract VP-1); Thence proceed in a northerly direction along a line with the southerly extension of the west line of original Lot 6 of Campus Hill subdivision to the north line of Tract VP-1; Thence proceed in a westerly direction along the north line of Tract VP-1 to a point which is the most easterly corner of Lot X-1-A Sq. E Arbour Place; Thence proceed in a northerly then westerly direction along the north line of Lot X-1-A Sq. E Arbour Place, to a point being the southwest corner of Lot 11 Sq. E, said Arbour Place; Thence proceed in a northwesterly direction along the west line of Lots 10 and 11 Sq. E, Arbour Place to the southeast corner of Lot 3 Sq. E, Arbour Place; Thence proceed in a southwesterly direction along the south line of Lot 3 Sq. E Arbour Place to the east right of way line of Highland Rd; Thence proceed in a northerly direction along the east right of way line of Highland Rd. to the northwest corner of Lot 3 Sq. E Arbour Place; Thence proceed in a northeasterly direction along the north line of Lot 3 sq. E Arbour Place to the northeast corner of Lot 3 Sq. E Arbour Place; Thence proceed in a northwesterly direction along the west line of Lot 8-A Sq. E, Arbour Place to the south right of way line of East State Street, the actual Point of Beginning. Commence at a point that is 25 feet west of the centerline of Dalrymple Drive, having Louisiana State Plane South Zone coordinates of X=3331747, Y=697168, being adjacent to the intersection of east Fraternity Circle and Dalrymple Dr., the actual Point of Beginning; Thence proceed in a southerly direction along a line 25 feet west of and parallel to the centerline of Dalrymple Drive to a point 5 feet north of the north curb of East Fraternity Circle; Thence proceed in a westerly then northerly direction along a curved line that is 5 feet north of and parallel to the north curb of East Fraternity Circle to a point having Louisiana State Plane South Zone coordinates of X=3331550, Y=697086; Thence proceed in a northerly direction through the LSU campus property N 04° 57' E a distance of 30 feet more or less to a point; Thence proceed in a westerly direction through the LSU campus property N 84° 08' W a distance of 16 feet more or less to a point; Thence proceed in a northerly direction through the LSU campus property N 04° 17' E a distance of 63 feet more or less to a point; Thence proceed in an easterly direction through the LSU campus S 86° 26' E a distance of 206 feet more or less to a point 25 feet west of the centerline of Dalrymple Drive, the actual Point of Beginning. Commence at a point that is 30 feet north of the centerline of Dalrymple Drive, having Louisiana State Plane South Zone coordinates of X=3331621, Y=696759, the actual Point of Beginning; Thence proceed in a southwesterly direction curving along a line 30 feet north of and parallel to the centerline of Dalrymple Drive to a point having Louisiana State Plane South Zone coordinates X=3331466, Y=696682; Thence proceed in a northerly direction through the LSU campus property N 01° 39' W a distance of 121 feet more or less to a point; Thence proceed in a northeasterly direction through the LSU campus property N 58° 12' E a distance of 108 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 33° 10' E a distance of 122 feet more or less to a point on the north side of Dalrymple Drive, the actual Point of Beginning. Commence at a point that is 25 feet east of the centerline of Dalrymple Drive, having Louisiana State Plane South Zone coordinates of X=3331809, Y=697282, the actual Point of Beginning; Thence proceed in an easterly direction through the LSU campus property S 83° 54' E a distance of 462 feet more or less to a point located on the water's edge of University Lake as it existed in April of 2023; Thence proceed in a southeasterly direction along the meanders of the water's edge of University Lake as it existed in April of 2023 to a point having Louisiana State Plane South Zone coordinates of X=3332627, Y=696981; Thence proceed in a southwesterly direction through the LSU campus property along a line S 05° 13' W a distance of 207 feet more or less to a point located 25 feet north of the centerline of West Lakeshore Drive; Thence proceed in a northwesterly direction curving along a line 25 feet north of and parallel to the centerline of West Lakeshore Drive, The Roundabout and Dalrymple Drive to a point being 25 feet east of the centerline of Dalrymple Drive, the actual Point of Beginning; Commence at a point on the centerline of West Lakeshore Drive on the bridge which crosses the Corporation Canal having Louisiana State Plane South Zone coordinates of X=3332192, Y=694238, on the centerline of the canal as it existed in April of 2023, the actual Point of Beginning; Thence proceed in a westerly direction through the LSU campus property along a line S 84° 54' W a distance of 157 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property along a line N 26° 10' W a distance of 133 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property along a line N 79° 14' W a distance of 457 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property along a line N 69° 54' W a distance of 300 feet more or less to a point; Thence proceed in a southwesterly direction through the LSU campus property along a line S 81° 48' W a distance of 302 feet more or less to a point; Thence proceed in a westerly direction through the LSU campus property along a line N 85° 44' W a distance of 513 feet more or less to a point on the east side of Highland Road located 30 feet from the centerline of Highland Road; Thence proceed in a northerly direction on a line 30 feet east of and parallel to the centerline of Highland Road to a point having Louisiana State Plane South Zone coordinates of X=3330390, Y=695584, and being 30 feet east of the centerline of Highland Road; Thence proceed in an easterly direction through the LSU campus property along a line N 89° 01' E a distance of 723 feet more or less to a point 30 feet east of the centerline of East Campus Drive; Thence proceed in a northerly direction along a line 30 feet east of and parallel to the centerline of East Campus Drive N 02° 43' W a distance of 276 feet more or less to a point on the approximate centerline of an access drive; Thence proceed in an easterly direction along the approximate centerline of an access drive N 87° 47' E 600 feet more or less to a point; Thence proceed in a southerly direction along the approximate easterly edge of an access drive S 02° 23' E a distance of 651 feet more or less to a point in the centerline of South Campus Drive; Thence proceed in an easterly direction along the approximate centerline of South Campus Drive N 87° 45' E a distance of 272 feet more or less to a point located on the centerline of the bridge which crosses the Corporation Canal, having Louisiana State Plane South Zone coordinates of X=3332000, Y=695255, to the centerline of the canal as it existed in April of 2023; Thence proceed in a southerly direction along the centerline of Corporation Canal as it existed in April of 2023 to its intersection with the centerline of the bridge over West Lakeshore Drive, the actual Point of Beginning. Commence at a point on the east side of Dalrymple Drive located 30 feet from the centerline of Dalrymple Drive said point being on the water's edge of University Lake as it existed in April of 2023, having Louisiana State Plane South Zone coordinates of X=3332074, Y=698359, the actual Point of Beginning; Thence proceed along the meanders of the water's edge of University Lake as it existed in April of 2023 in a southeasterly, then southerly, then southwesterly direction to a point which is on the south line of original lot 27 of Richland Plantation, said point also being on the north line of the LSU campus property, having Louisiana State Plane South Zone coordinates of X=3332210, Y=697929; Thence proceed in westerly direction along the north line of the LSU Campus property N 84° 50' W a distance of 328 feet more or less to a point located 30 feet east of the centerline of Dalrymple Drive; Thence proceed in a northeasterly direction curving along a line 30 feet east of and parallel to the centerline of Dalrymple Drive to a point located 30 feet east of the centerline of Dalrymple Drive, the actual Point of Beginning. Commence at a point which is the intersection of the west right of way line of West Parker Boulevard with the north right of way line of Burbank Drive, the actual Point of Beginning; Thence proceed in a northwesterly direction along the north right of way line of Burbank Drive to the centerline of the Bayou Fountain drainage canal as it existed in April of 2023; Thence proceed in a northwesterly direction along the centerline of the Bayou Fountain drainage canal as it existed in April of 2023 to the south right of way line of Gourrier Avenue; Thence proceed in a southeasterly direction along the south right of way line of Gourrier Avenue to a point having Louisiana State Plane South Zone coordinates of X=3330266, Y=692237; Thence proceed in a northerly direction across Gourrier Avenue and then through the LSU campus property N 08° 25' E a distance of 173 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 80° 23' E a distance of 318 feet more or less to a point; Thence proceed in a southwesterly direction through the LSU campus property and then across Gourrier Avenue S 10° 21' W a distance of 173 feet more or less to a point on the south right of way line of Gourrier Avenue; Thence proceed in a southeasterly direction along the south right of way line of Gourrier Avenue to its intersection with the west right of way line of West Parker Boulevard; Thence proceed in a southwesterly direction along the west right of way line of West Parker Boulevard to its intersection with the north right of way line of Burbank Drive, the actual Point of Beginning; Commence at a point on the west side of West Lakeshore Drive located 25 feet from the centerline of West Lakeshore Drive, having Louisiana State Plane South Zone coordinates of X=3332969, Y=695815, the actual Point of Beginning; Thence proceed in a southwesterly direction through the LSU campus property S 66° 51' W a distance of 163 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 27° 10' E a distance of 289 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 14° 43' E a distance of 192 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 10° 04' E a distance of 78 feet more or less to a point; Thence proceed in a northeasterly direction through the LSU campus property N 74° 03' E a distance of 89 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property N 15° 57' W a distance of 42 feet more or less to a point; Thence proceed in a northeasterly direction through the LSU campus property N 74° 03' E a distance of 105 feet more or less to a point on the west side of West Lakeshore Drive located 25 feet west of the centerline of West Lakeshore Drive; Thence proceed in a northwesterly direction on a curved line that is 25 feet west of and parallel to the centerline of West Lakeshore Drive, to a point, the actual Point of beginning. Commence at a point on the west side of West Lakeshore Drive located 25 feet west of the centerline of West Lakeshore Drive, having Louisiana State Plane South Zone coordinates of X=3333224, Y=695197, the actual Point of Beginning; Thence proceed in a southwesterly direction through the LSU campus property S 72° 57' W a distance of 203 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 10° 04' E a distance of 130 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 21° 34' E a distance of 262 feet more or less to a point; Thence proceed in a northeasterly direction through the LSU campus property N 72° 09' E a distance of 185 feet more or less to a point; Thence proceed in a northwesterly direction on a curved line that is 25 feet west of and parallel to the centerline of West Lakeshore Drive to a point that is located 25 feet west of the centerline of West Lakeshore Drive, the actual Point of beginning. Commence at a point on the west side of West Lakeshore Drive located 25 feet west of the centerline of West Lakeshore Drive, having Louisiana State Plane South Zone coordinates of X=3333339, Y=694776, the actual Point of Beginning; Thence proceed in a southwesterly direction through the LSU campus property S 72° 11' W a distance of 171 feet more or less to a point; Thence proceed in a southeasterly direction through the LSU campus property S 17° 30' E a distance of 128 feet more or less to a point; Thence proceed in a southwesterly direction through the LSU campus property S 75° 59' W a distance of 114 feet more or less to a point; Thence proceed in a northwesterly direction through the LSU campus property N 15° 01' W a distance of 113 feet more or less to a point; Thence proceed in a southwesterly direction through the LSU campus property S 72° 12' W a distance of 678 feet more or less to a point the east side of South Campus Drive located 15 feet east of the centerline of South Campus Drive; Thence proceed in a southwesterly direction on a curved line that is 15 feet east of and parallel to the centerline of South Campus Drive to a point that is located 25 feet north of the centerline of West Lakeshore Drive; Thence proceed in an easterly then northwesterly direction on a curved line that is 25 feet north and west of and parallel to the centerline of West Lakeshore Drive to a point that is located 25 feet west of the centerline of West Lakeshore Drive, the actual Point of beginning. Commence at a point which is the on the north right of way line of West Chimes St at the southwest corner of Lot 2, Campanile View, the point of beginning; Thence proceed in a northerly direction to the northwest corner of Lot 2, Campanile View; Thence proceed in an easterly direction along the north line of Lots 2 through 13-A Campanile View to the northeast corner of Lot 13-A, Campanile View; Thence proceed in a southerly direction along the east line of Lot 13-A Campanile View to the north right of way line of West Chimes St; Thence proceed along the north right of way line of West Chimes St to the southwest corner of Lot 2 Campanile View, the point of beginning.

(c) Notwithstanding anything to the contrary in the property descriptions provided in Subparagraphs (a) and (b) of this Paragraph, whether specifically identified or not, no portion of the LSU EDD shall include any tract of land that is used for residential purposes, except for hotels, motels, inns, or bed and breakfasts for temporary occupancy, in any form or fashion, including, without limitation, private or public homes, residences, housing, dwellings, apartments, studios, flats, townhomes, condominiums, cooperatives, residential rooms, residential beds, dormitories, student residences and housing, student apartments, fraternity houses, sorority houses, student residential quarters or other form or housing, as of June 8, 2023, individually and collectively "residential properties". All residential properties are deemed district exclusions. In the event that the description of the LSU EDD set forth in Subparagraph (a) of this Paragraph includes any of the district exclusions, the district exclusion shall not be considered as a component of the LSU EDD.

(2)(a) The Southern University Economic Development District, referred to in this Section as "SU EDD", encompasses an area within the parish of East Baton Rouge, Louisiana generally bounded to the north by the northern line of Township 6 South, Range 1 West, Greensburg Land District, Louisiana and Baton Rouge Barge Canal Road, to the south by Choctaw Drive, to the west by the Mississippi River, and to the east by Scenic Highway, and Kansas City Southern Rail subject to, and less and except, the exclusions as defined in Subparagraph (b) of this Paragraph ("district exclusions"), and being more fully described as follows:

Commence at the point of intersection of the northern line of Township 6 South, Range 1 West, Greensburg Land District, Louisiana and the western limits of East Baton Rouge Parish, being within the Mississippi River; thence easterly along the northern line of Township 6 South, Range 1 West, Greensburg Land District, Louisiana to the intersection of the northwest right-of-way of Baton Rouge Barge Canal Road; thence northeasterly along said right-of-way of Baton Rouge Barge Canal Road and across Scenic Highway to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 477 feet to a point, being the south boundary of Shady Acres subdivision; thence northeasterly along said boundary of Shady Acres subdivision to the intersection of the west boundary of Lot 80 of Shady Acres subdivision; thence north northeasterly along the west boundary of Lot 80 of Shady Acres subdivision to the intersection of south right-of-way of Rafe Meyer Road; thence easterly along said right-of-way of Rafe Meyer Road and continue across Scotland-Zachary Highway to the intersection of the east right-of-way of Scotland-Zachary Highway; thence southwesterly along said right-of-way of Scotland-Zachary Highway to the intersection of the south right-of-way of Blount Road; thence southwesterly along said right-of-way of Blount Road to the intersection of the east right-of-way of Scenic Highway; thence turning approximately 116 degrees to the right and continue northwesterly across Blount Road and along said right-of-way of Scenic Highway approximately 1690 feet to a point; thence turning approximately 94 degrees to the left and continue southwesterly across Scenic Highway and along the south boundary of Tract 1-A of Highland Farms to the intersection of the east right-of-way of Kansas City Southern Rail; thence northwesterly along said right-of-way of Kansas City Southern Rail approximately 113 feet to a point; thence turning approximately 67 degrees to the left and continue westerly across Kansas City Southern Rail to the intersection of the west right-of-way of Kansas City Southern Rail and north boundary of Crestworth 2nd Filing subdivision; thence continue westerly along north boundary of Crestworth 2nd Filing subdivision to the intersection of the west boundary of Crestworth 2nd Filing subdivision; thence southerly and southwesterly along the west boundaries of Crestworth 2nd Filing, Crestworth 1st Filing, and Highland Farms subdivisions to the intersection of the north boundary of Tract NWWTP; thence easterly along the north boundary of Tract NWWTP, across Avenue M and to the intersection of the west right-of-way of Avenue L; thence southerly along the west right-of-way of Avenue L being common with the boundary of Tract NWWTP to the intersection of the south right-of-way of Woodpecker Street; thence easterly along the south right-of-way of Woodpecker Street being common with the boundary of Tract NWWTP to the intersection of the west right-of-way of Avenue K; thence southerly along the west right-of-way of Avenue K being common with the boundary of Tract NWWTP to the intersection of the south right-of-way of Mills Avenue being the northern boundary of Southern University; thence easterly along the south right-of-way of Mills Avenue and across Kansas City Southern Rail to the intersection of the east right-of-way of Kansas City Southern Rail; thence southeasterly along said right-of-way of Kansas City Southern Rail to the intersection of the north right-of-way of W.K. Gordon Street; thence northeasterly along said right-of-way of W.K. Gordon Street and across Scenic Highway to the intersection of the east right-of-way of Scenic Highway; thence northwesterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of Rosenwald Road; thence easterly along said right-of-way of Rosenwald Road being common with the north boundary of Lot 94-X of North Baton Rouge subdivision to the northeast corner of said Lot 94-X; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of Lots 94-X, 94-Y and 94 of North Baton Rouge subdivision to the southeast corner of said Lot 94; thence turning approximately 90 degrees to the right and continue westerly along the south boundary of said Lot 94 to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 267 feet to a point; thence turning approximately 86 degrees to the right and continue southwesterly across Scenic Highway and along the north right-of-way of Mallard Street being common with the south boundary of Lot 22, Block 3 of Scotland Heights subdivision to the southwest corner of said Lot 22; thence turning approximately 90 degrees to the right and continue northwesterly along the west boundary of Lots 22, 21 and 20, Block 3 of Scotland Heights subdivision to the northwest corner of said Lot 20; thence turning approximately 90 degrees to the right and continue northeasterly along the north boundary of said Lot 20 to the intersection of the west right-of-way of Scenic Highway; thence northwesterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of W.K. Gordon Street; thence southwesterly along said right-of-way of W.K. Gordon Street to the intersection of the east right-of-way of Kansas City Southern Rail; thence southeasterly along said right-of-way of Kansas City Southern Rail to the intersection of the north right-of-way of Harding Boulevard; thence easterly along said right-of-way of Harding Boulevard to the intersection of the east right-of-way of CN Rail; thence northeasterly along said right-of-way of CN Rail to the intersection of the west right-of-way of Scenic Highway; thence northwesterly along said right-of-way of Scenic Highway to the intersection of the north right-of-way of Swan Avenue; thence westerly along said right-of-way of Swan Avenue, being common with the south boundary of Lot B, Block 9 of University City subdivision, to the southwest corner of said Lot B; thence turning approximately 90 degrees to the right and continue northerly along the west boundary of Lots B, A and 3 Block 9 of University City subdivision to the intersection of the south right-of-way of Osprey Avenue; thence easterly along said right-of-way of Osprey Avenue to the intersection of the west right-of-way of Scenic Highway; thence northwesterly along said right-of-way of Scenic Highway approximately 356 feet to a point; thence turning approximately 66 degrees to the right and continue westerly across Scenic Highway and along the south right-of-way of Robin Street being common with the north boundary of Lots 1 and 9-A, Block 7 of North Baton Rouge subdivision to the northeast corner of said Lot 9-A; thence turning approximately 80 degrees to the right and continue southwesterly along the east boundary of said Lot 9-A to the southeast corner of said Lot 9-A; thence turning approximately 101 degrees to the right and continue westerly along the south boundary of Lots 9-A and 2-A, Block 7 of North Baton Rouge subdivision to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of Swan Avenue; thence easterly along said right-of-way of Swan Avenue, being common with the north boundary Lot 1, Block 2 of North Baton Rouge subdivision to the northeast corner of said Lot 1; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of Lots 1, 2, 3, 4, 5 and 6, Block 2 of North Baton Rouge subdivision to the north right-of-way of Snipe Street; thence easterly along said right-of-way of Snipe Street approximately 80 feet to a point; thence turning approximately 92 degrees to the right and continue southerly across Snipe Street and along the east boundary of Lots 1, 2 and 3, Block 1 of North Baton Rouge subdivision to the southeast corner of said Lot 3; thence turning approximately 91 degrees to the left and continue easterly along the north boundary of Lots 4 and 13, Block 1 of North Baton Rouge subdivision to the northeast corner of said Lot 13; thence turning approximately 91 degrees to the right and continue southerly along the east boundary of said Lot 13 and across Fairchild Street to the intersection of the south right-of-way of Fairchild Street; thence easterly along said right-of-way of Fairchild Street being common with the north boundary of Lot 1, Block 1 of Moreco subdivision to the northeast corner of said Lot 1; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 1 to the southeast corner said Lot 1; thence turning approximately 90 degrees to the right and continue westerly along the south boundary of said Lot 1 to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the north boundary of Lot 4, Block 1 of Moreco subdivision; thence easterly along the north boundary of said Lot 4 to the northeast corner of said Lot 4; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of Lots 4, 5 and 6, Block 1 of Moreco subdivision and across Curtis Street to the intersection of the south right-of-way of Curtis Street; thence easterly along said right-of-way of Curtis Street being common with the north boundary of Lots 1, 37 and 36, Block 2 of Moreco subdivision to the northeast corner of said Lot 36; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 36 to the southeast corner of said Lot 36; thence turning approximately 90 degrees to the left and continue easterly along the north boundary of Lots 8 through 21-A, Block 2 of Moreco subdivision to the intersection of the west right-of-way of Helene Street; thence southerly along said right-of-way of Helene Street and across Harding Boulevard and along the east boundary of Lot J of Hastin Heights subdivision to the southeast corner of said Lot J; thence turning approximately 90 degrees to the right and continue westerly along the south boundary Lots J through A to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of 79th Avenue; thence easterly along said right-of-way of 79th Avenue being common with the north boundary of Lot 47 of Southern Heights subdivision to the northeast corner of said Lot 47; thence turning approximately 90 degrees to the right and continue southerly along the east boundary Lots 47, 48 and 49 of Southern Heights subdivision to the intersection of the north boundary of Lot 11-A-1 of Southern Heights subdivision; thence turning approximately 90 degrees to the left and continue easterly along north boundary of said Lot 11-A-1 to the northeast corner of said Lot 11-A-1; thence turning approximately 90 degrees to the right and continue southerly along east boundary of said Lot 11-A-1 and across 78th Avenue to the intersection of the south right-of-way of 78th Avenue; thence easterly along said right-of-way of 78th Avenue being common with the north boundary of Lots 353-A and 354-A of Southern Heights subdivision to the northeast corner of said Lot 354-A; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of Lots 354-A, 394, 395, 396, and 397 of Southern Heights subdivision and across 77th Avenue to the intersection of the south right-of-way of 77th Avenue; thence easterly along said right-of-way of 77th Avenue being common with the north boundary of Lot 32, Block 18 of Bank subdivision to the northeast corner of said Lot 32; thence turning approximately 109 degrees to the right and continue southeasterly along the east boundary of Lots 32, 6, 5 and 4, Block 18 of Bank subdivision to the southeast corner of said Lot 4; thence turning approximately 66 degrees to the right and continue westerly along the south boundary of said Lot 4 to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 837 feet to the intersection of the boundary of Lot 3, Block 15 of Bank subdivision; thence easterly along the north boundary of said Lot 3 to the northeast corner of said Lot 3; thence turning approximately 114 degrees to the right and continue southeasterly along the east boundary of Lots 3, 2 and 1, Block 15 of Bank subdivision to the intersection of the north right-of-way of 72nd Avenue; thence westerly along said right-of-way of 72nd Avenue to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 200 feet to the intersection of the boundary of Lot 2, Block 14 of Bank subdivision; thence easterly along the north boundary of said Lot 2 to the northeast corner of said Lot 2; thence turning approximately 115 degrees to the right and continue southeasterly along the east boundary of Lots 2 and 1, Block 14 of Bank subdivision to the intersection of the north right-of-way of 71st Avenue; thence westerly along said right-of-way of 71st Avenue to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of 68th Avenue; thence easterly along said right-of-way of 68th Avenue being common with the north boundary of Lots 3 and 4, Block 1 of Bank subdivision to the northeast corner of said Lot 4; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 4 to the intersection of the north boundary of Lot 3, Block 1 of Monte Sano Highland Farms; thence turning approximately 90 degrees to the left and continue easterly along the north boundary of Lots 3 through 9, Block 1 of Monte Sano Highland Farms to the northeast corner of said Lot 9; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 9 to the intersection of the north right-of-way of Goudchaux Street; thence westerly along said right-of-way of Goudchaux Street to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 140 feet to a point; thence turning approximately 117 degrees to the right and continue westerly across Scenic Highway and along the north right-of-way of Goudchaux Street to the intersection of the east right-of-way of Kansas City Southern Rail, being common with the west right-of-way of Sanchez Street; thence southerly along said right-of-way of Sanchez Street to the intersection of the south right-of-way of Monte Sano Avenue; thence easterly along said right-of-way of Monte Sano Avenue approximately 1448 feet to a point; thence turning approximately 90 degrees to the left and continue northerly across Monte Sano Avenue and along the west boundary of Lots F and 1, Block 60 of Monte Sano Highland Farms to the northwest corner of said Lot 1; thence turning approximately 90 degrees to the left and continue westerly along the south boundary of Lots 5 and 6, Block 60 of Monte Sano Highland Farms to the southwest corner of said Lot 6; thence turning approximately 90 degrees to the right and continue northerly along the west boundary of said Lot 6 to the intersection of the south right-of-way of Kaufman Street; thence easterly along said right-of-way of Kaufman Street, across Scenic Highway and along the north boundary of Lot 85 of Scenic Gardens to the northeast corner of said Lot 85; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 85 to the intersection of the south right-of-way of Monte Sano Avenue; thence westerly along said right-of-way of Monte Sano Avenue to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway approximately 1498 feet to a point, being the intersection of the north boundary of Lot 9; Block 9 of Monte Sano Highland Farms; thence turning approximately 99 degrees to the left and continue easterly then southerly along the north and east boundary of said Lot 9 to the intersection of the north right-of-way of Shada Avenue; thence westerly along said right-of-way of Shada Avenue to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of Galvez Street; thence easterly along said right-of-way of Galvez Street being common with the north boundary of Lots 1 and 20, Block 13 of Garden City to the northeast corner of said Lot 20; thence turning approximately 90 degrees to the right and continue southerly, westerly and northerly along the east, south and west boundary of said Lot 20 to the intersection of the south boundary of Lot 2, Block 13 of Garden City; thence turning approximately 90 degrees to the left and continue westerly along the south boundary of said Lot 2 to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the south right-of-way of Sherwood Street; thence easterly along said right-of-way of Sherwood Street being common with the north boundary of Lot 1-A, Block 24 of Garden City to the northeast corner of said Lot 1-A; thence turning approximately 90 degrees to the right and continue southerly along the east boundary of said Lot 1-A to the intersection of the north right-of-way of Dayton Street; thence westerly along said right-of-way of Dayton Street to the intersection of the east right-of-way of Scenic Highway; thence southeasterly along said right-of-way of Scenic Highway to the intersection of the north right-of-way of Huron Street; thence easterly along said right-of-way of Huron Street to the intersection of the west right-of-way of Pocahontas Street; thence southerly along said right-of-way of Pocahontas Street approximately 655 feet to a point being the intersection of the south boundary of Lot 10, Block 54 of Suburb Istrouma; thence turning approximately 90 degrees to the right and continue westerly along the south boundary of Lots 10 and 7, Block 54 of Suburb Istrouma to the intersection of the east Right-of-Way of Scenic Highway; thence southerly along said right-of-way of Scenic Highway approximately 555 feet to a point being the intersection of the north boundary of Lot 4, Block 40 of Suburb Istrouma; thence turning approximately 90 degrees to the left and continue easterly along the north boundary of said Lot 4 to the intersection of the west boundary of Lot 14, Block 40 of Suburb Istrouma; thence turning approximately 90 degrees to the left and continue northerly then easterly along the west and north boundary of said Lot 14 to the intersection of the west right-of-way of Interstate 110; thence southerly along said right-of-way of Interstate 110 to the intersection of the north right-of-way of Chippewa Street; thence westerly along said right-of-way of Chippewa Street to the intersection of the east right-of-way of Lobelia Street; thence northerly along said right-of-way of Lobelia Street to the intersection of the north boundary of Lot 1-A, Block 3 of Standard Heights; thence turning approximately 90 degrees to the right and continue easterly along the north boundary of said Lot 1-A to the intersection of the west right-of-way of Scenic Highway; thence northerly along said right-of-way of Scenic Highway to the intersection of the south boundary of Tract R-4 located in Sections 44 and 45, Township 6 South, Range 1 west, being the Exxon Mobil Refinery; thence continue westerly and southerly along the south and east boundaries of said Tract R-4 to the intersection of the north right-of-way of Ontario Street, being common with the west right-of-way of Lockwood Avenue; thence southerly along the said right-of-way of Lockwood Avenue to the intersection of the south right-of-way of Choctaw Drive; thence westerly along said right-of-way of Choctaw Drive approximately 1910 feet to a point, being the approximate intersection of the east right-of-way of Larkspur Avenue; thence turning approximately 90 degrees to the right and northerly across Choctaw Drive to the intersection of the south right-of-way of Chippewa Street; thence westerly along said right-of-way of Chippewa Street to the intersection of the east boundary of Lot 12, Block 58 of Standard Heights; thence southerly along the east boundaries of Lots 12 through 22, Block 58 of Standard Heights, across Seneca Street and east boundaries of Lots 12 through 18, Block 57 of Standard Heights to the intersection of the north boundary of Lot 19, Block 57 of Standard Heights; thence turning approximately 90 degrees to the left and easterly across the north boundary of Lot 4, Block 57 of Standard Heights to the intersection of the west right-of-way of Lipine Avenue; thence southerly along said right-of-way of Lipine Avenue to the intersection of the south right-of-way of Choctaw Drive; thence westerly along said right-of-way of Choctaw Drive to the intersection of the west right-of-way of North 3rd Street, being common with the east boundary of the C.N.R.R. Baton Rouge yard and city limits of Baton Rouge; thence southwesterly and westerly along the east and south boundaries of the C.N.R.R. Baton Rouge Yard and westerly along the south boundary of Tract R-2, all being common with city limits of Baton Rouge, to the intersection of the western limits of East Baton Rouge Parish, being within the Mississippi River and being the point of beginning.

(b) The following areas shall be excluded from the district:

(Monte Sano Highland Farms)

Lots 4, 5, 24 and 25, Block 1 of Monte Sano Highland Farms located in Section 37, Township 6 South, Range 1 West, Greensburg Land District, Louisiana.

(Southern Heights)

Lots 15 through 19 of Southern Heights located in Section 50, Township 6 South, Range 1 West, Greensburg Land District, Louisiana.

Area 3A (Southern University Student Housing)

100, 200, 300 and 400 Millennium Apartments, U.S. Jones Hall, Samuel V. Totty Hall, Boley Hall, and Camile Shade of Southern University located in Sections 39 and 75, Township 6 South, Range 1 West, Greensburg Land District, Louisiana, being more fully described as follows:

Commence at a point having Louisiana State Plane South Zone coordinates of X=3324105, Y=737349, the actual Point of Beginning; thence proceed in a southwesterly direction through the Southern University campus property S 53° 51' W a distance of 1123 feet more or less to a point; thence proceed in a northwesterly direction through the Southern University campus property N 36° 09' W a distance of 723 feet more or less to a point;thence proceed in a northwesterly direction through the Southern University campus property N 11° 28' W a distance of 549 feet more or less to a point; thence proceed in a northwesterly direction through the Southern University campus property N 21° 09' W a distance of 500 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 68° 51' E a distance of 484 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 21° 09' E a distance of 163 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 68° 51' E a distance of 532 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 21° 09' E a distance of 673 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 36° 09' E a distance of 634 feet more or less to the actual Point of Beginning.

Area 3B (Southern University Student Housing)

Lottie Anthony Hall and Wallace Lee Bradford Hall of Southern University located in Section 50, Township 6 South, Range 1 West, Greensburg Land District, Louisiana, being more fully described as follows:

Commence at a point on the north side of Harding Boulevard located 30 feet west of the centerline of Harding Boulevard, having Louisiana State Plane South Zone coordinates of X=3324393, Y=734678, the actual Point of Beginning; thence proceed in a southwesterly direction through the Southern University campus property S 87° 45' W a distance of 309 feet more or less to a point; thence proceed in a northwesterly direction through the Southern University campus property N 57° 24' W a distance of 80 feet more or less to a point; thence proceed in a northwesterly direction through the Southern University campus property N 22° 33' W a distance of 58 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 45° 24' E a distance of 77 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 78° 53' E a distance of 229 feet more or less to a point; thence proceed in a northwesterly direction through the Southern University campus property N 11° 07' W a distance of 251 feet more or less to a point; thence proceed along a curve to the right through the Southern University campus property with a radius of 125' and chord of S 52° 14' E a distance of 188 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 03° 26' E a distance of 315 feet more or less to the actual Point of Beginning.

Area 3C (Southern University Student Housing)

Washington Hall and Bethune Hall of Southern University located in Section 50, Township 6 South, Range 1 West, Greensburg Land District, Louisiana, being more fully described as follows:

Commence at a point on the north side of Harding Boulevard located 30 feet west of the centerline of Harding Boulevard, having Louisiana State Plane South Zone coordinates of X=3325128, Y=734704, the actual Point of Beginning; thence proceed in a southwesterly direction through the Southern University campus property S 87° 53' W a distance of 275 feet more or less to a point; hence proceed in a northwesterly direction through the Southern University campus property N 02° 07' W a distance of 339 feet more or less to a point; hence proceed in a northeasterly direction through the Southern University campus property N 87° 53' E a distance of 275 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 02° 07' E a distance of 339 feet more or less to the actual Point of Beginning.

Area 3D (Southern University Student Housing)

Horace G. White Hall, William Edward Reed Hall and Grandison Hall of Southern University located in Sections 39 and 50, Township 6 South, Range 1 West, Greensburg Land District, Louisiana, being more fully described as follows:

Commence at a point having Louisiana State Plane South Zone coordinates of X=3325690, Y=735865, the actual Point of Beginning; thence proceed in a southeasterly direction through the Southern University campus property S 01° 24' E a distance of 670 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 88° 36' E a distance of 174 feet more or less to a point; thence proceed in a southeasterly direction through the Southern University campus property S 01° 24' E a distance of 120 feet more or less to a point; thence proceed in a southwesterly direction through the Southern University campus property S 88° 36' W a distance of 304 feet more or less to a point; hence proceed in a northwesterly direction through the Southern University campus property N 01° 24' W a distance of 790 feet more or less to a point; thence proceed in a northeasterly direction through the Southern University campus property N 88° 07' 36' E a distance of 130 feet more or less to the actual Point of Beginning.

Area 4 (Saint Irma Lee)

Blocks 1, 2 and 3 of Saint Irma Lee subdivision, including Right-of-Ways for Saint Irma Lee Way, Saint John Lane, Rosemary Place, Camden Street and Dillard Drive located in Section 50, Township 5 South, Range 1 West, Greensburg Land District, Louisiana.

(Shada Plantation)

Lots 5-A-1, 5-A-2 and 5-A-3 of Shada Plantation located in Section 50, Township 6 South, Range 1 West, Greensburg Land District, Louisiana.

(c) Notwithstanding anything to the contrary in the property descriptions provided in Subparagraphs (a) and (b) of this Paragraph, whether specifically identified or not, no portion of the SU EDD shall include any tract of land that is used for residential purposes, except for hotels, motels, inns, or bed and breakfasts for temporary occupancy, in any form or fashion, including, without limitation, private or public homes, residences, housing, dwellings, apartments, studios, flats, townhomes, condominiums, cooperatives, residential rooms, residential beds, dormitories, student residences and housing, student apartments, fraternity houses, sorority houses, student residential quarters or other form or housing, as of June 8, 2023, individually and collectively "residential properties". All residential properties are deemed district exclusions. In the event that the description of the SU EDD set forth in Subparagraph (a) of this Paragraph includes any of the district exclusions, the district exclusions shall not be considered as a component of the SU EDD.

C.(1) A college economic development district shall be administered and governed by a board of commissioners, referred to in this Section as the "board".

(2) The board shall be comprised as follows:

(a) The highest executive officer of the college shall appoint four persons and shall serve as a member of the board and chairman of the board as long as he is the highest executive officer of the University.

(b) Two of the members of the board shall be representatives from businesses within the district.

(3) Members shall serve five-year terms after initial terms as provided by the ordinance creating the district. The president shall serve as long as he is president of the university. Two members shall serve an initial term of two years, and two members shall serve an initial term of three years, as determined by lot at the first meeting of the board. Each member of the board shall continue to serve until reappointed or a successor is duly appointed. Any vacancy in the membership of the board shall be filled in the manner of the original appointment for the unexpired term. If an appointment to fill a vacancy is not made within sixty days, the board shall appoint an interim successor to serve until the position is filled by the appointing authority.

(4) Any member of the board may be removed by a three-fourths vote of the remaining membership of the board for cause, which may include failure to attend at least one-half of the meetings of the board in a two-year period.

(5) The members of the board shall serve without salary or per diem. The board may reimburse any member for reasonable, actual, and necessary expenses incurred in the performance of his duties pursuant to this Section.

(6) The board shall elect from its members a president, a vice president, a secretary, and a treasurer, whose duties shall be those common to these offices. At the option of the board, the offices of secretary and treasurer may be held by one person.

(7) The board shall meet in regular session at least once per year and shall also meet in special session as often as the president of the board convenes the board or upon the written request of at least three members. A majority of the members of the board shall constitute a quorum for the transaction of business. The board shall keep minutes of all meetings and shall make them available for inspection through the board's secretary or secretary-treasurer, who shall also maintain the minute books and archives of the district. The monies, funds, and accounts of the district shall be in the official custody of the board.

(8) The domicile of the board shall be established by the board at a location within the district. The official journal of the district is the official journal of the parish where the domicile of the board is located.

D. A college economic development district, acting by and through its board, shall have and exercise all powers of a political subdivision necessary or convenient for the carrying out of its objects and purposes, including but not limited to the following:

(1) To sue and to be sued.

(2) To adopt, use, and alter at will a corporate seal.

(3) To acquire by gift, grant, or purchase all property, including rights-of-way, movable, immovable, or mixed, corporeal or incorporeal, or any interest therein.

(4) To enter into contracts for the purchase, acquisition, construction, and improvement of works and facilities necessary in connection with the purposes of the district.

(5) In its own name and on its own behalf to incur debt and to issue revenue bonds, special assessment bonds, certificates, notes, and other evidences of indebtedness and to levy and cause to be collected certain taxes as provided in this Section and as may be provided by general law.

(6) To regulate the imposition of fees and rentals charged by the district for its facilities and services rendered by it.

(7) To borrow money and pledge all or part of its revenues, leases, rents, or other advantages as security for the loans.

(8) To appoint officers, agents, and employees; prescribe their duties; and fix their compensation.

(9) To develop public improvement projects for the benefit of the respective college, either directly with the respective college or through one or more private foundations or nonprofit corporations affiliated with the respective college, or both.

(10) To exercise any and all of the powers granted to an economic development district as if the district were an economic development district established pursuant to Part II of this Chapter, including but not limited to the powers of tax increment financing pursuant to R.S. 33:9038.33 and 9038.34 and the power to levy taxes within the district pursuant to R.S. 33:9038.39. The district shall exercise the powers in accordance with the provisions of Part II of this Chapter.

(11) To exercise any and all of the powers granted to a community development district as if the district were a community development district established pursuant to Chapter 27-B of this Title, including but not limited to the power to levy special assessments on property within the district pursuant to R.S. 33:9039.29. The district shall exercise the powers in accordance with the provisions of Chapter 27-B of this Title.

E.(1) It is expressly provided that any sales and use tax levied by a college economic development district or any subdistrict created by the district may exceed the limitation set forth by Article VI, Section 29(A) of the Constitution of Louisiana and shall be imposed, collected, and enforced subject to the terms of the resolution imposing the tax and the provisions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

(2)(a) A college economic development district and any subdistrict created by the district may levy taxes or assessments of any type only after the board has adopted an appropriate resolution giving notice of its intention to levy the taxes or assessments. The resolution shall include a general description of the taxes or assessments to be levied. The district or subdistrict shall give notice of its intention by publication once per week for two weeks in the official journal of the district, the first publication to appear at least fourteen days before the public meeting of the board at which the board shall hear any objections to the proposed taxes or assessments. The notice of intent so published shall state the date, time, and place of the public hearing.

(b) The taxes or assessments may be levied only after the board has called a special election submitting the proposition for the levy of the taxes or assessments to the qualified electors of the district or subdistrict, as applicable, and the proposition has received the favorable vote of a majority of the electors voting in the election. Any election held pursuant to this Section shall be conducted in accordance with the Louisiana Election Code and held on a date that corresponds with an election date provided by R.S. 18:402(A)(1) or (B)(1). However, if there are no qualified electors in the district or subdistrict, as applicable, as certified by the registrar of voters, no election is required, but the taxes or assessments shall not be levied unless approved by the governing authority of the local governmental subdivision.

(c) The powers and rights conferred by this Paragraph shall be in addition to the powers and rights conferred by any other general or special law. This Paragraph does and shall be construed to provide a complete and additional method for the levy of any taxes or assessments. No election, proceeding, notice, or approval shall be required for the levy of the taxes or assessments except as provided in this Paragraph.

F.(1) A college economic development district may create subdistricts as provided in this Subsection. The district shall publish notice of its intent to create a subdistrict in the official journal of the district. At least ten days after publication of the notice, the board shall conduct a public hearing on the question of creating the subdistrict. Thereafter, the board may designate one or more areas within the boundaries of the district as subdistricts of the district. Each subdistrict shall constitute a political subdivision of the state and shall be governed by the board. Each subdistrict shall have the same powers as the district and shall be given a suitable name as the board may designate. Hereafter in this Section, any reference to the district includes any subdistrict created by the district.

(2) The boundaries of a district may be changed in accordance with provisions of this Section dealing with the establishment of the original boundaries. If a district is expanded to include an area where qualified electors reside, no tax shall be collected in the added area unless the qualified electors of that added area approve the tax in accordance with Subparagraph (E)(2)(b) of this Section.

G.(1) The district may issue and sell from time to time bonds, notes, renewal notes, refunding bonds, interim certificates, certificates of indebtedness, certificates of participation, debentures, warrants, commercial paper, or other obligations or evidences of indebtedness to provide funds for and to fulfill and achieve its public purpose or corporate purposes, as set forth in this Section, including but not limited to the payment of all or a portion of the costs of a project, to provide amounts necessary for any corporate purposes, including necessary and incidental expenses in connection with the issuance of the obligations, the payment of principal and interest on the obligations of the district, the establishment of reserves to secure the obligations, and all other purposes and expenditures of the district incident to and necessary or convenient to carry out its public functions or corporate purposes, and any credit enhancement for the obligations.

(2) Except as may otherwise be provided by the board, all obligations issued by the district shall be negotiable instruments and payable solely from the revenues of the district as determined by the board, or from any other source that may be available to the district but shall not be secured by the full faith and credit of the state or the local governmental subdivision.

(3) Obligations shall be authorized, issued, and sold by a resolution or resolutions of the board. The bonds or obligations may be of the series; bear the date or dates; mature at the time or times; bear interest at the rate or rates, including variable, adjustable, or zero interest rates; be payable at the time or times; be in the denominations; be sold at the price or prices, at public or private negotiated sale, after advertisement as is provided for in R.S. 39:1426; be in the form; carry the registration and exchangeability privileges; be payable at the place or places; be subject to the terms of redemption; and be entitled to the priorities on the income, revenue, and receipts of, or available to, the district as may be provided by the board in the resolution or resolutions providing for the issuance and sale of the bonds or obligations of the district.

(4) The obligations of the district shall be signed by the officers of the board by either manual or facsimile signatures as shall be determined by resolution or resolutions of the board and may have impressed or imprinted thereon the seal of the district or a facsimile thereof.

(5) Any obligations of the district may be validly issued, sold, and delivered, notwithstanding that one or more of the officers of the board signing the obligations, or whose facsimile signature or signatures may be on the obligations, shall have ceased to be the officer of the board at the time the obligations shall actually have been delivered.

(6) Obligations of the district may be sold in the manner and from time to time as may be determined by the board to be most beneficial, subject to approval of the State Bond Commission, and the district may pay all expenses, premiums, fees, or commissions which it may deem necessary or advantageous in connection with the issuance and sale thereof.

(7) The board may authorize the establishment of a fund or funds for the creation of a debt service reserve, a renewal and replacement reserve, or other funds or reserves as the board may approve with respect to the financing and operation of any project funded with the proceeds of the bonds and as may be authorized by any bond resolution, trust agreement, indenture of trust, or similar instrument or agreement pursuant to the provisions of which the issuance of bonds or other obligations of the district or subdistrict may be authorized.

(8) Any cost, obligation, or expense incurred for any of the purposes or powers of the district specified in this Subsection shall be a part of the project costs and may be paid or reimbursed as such out of the proceeds of bonds or other obligations issued by the district; however, no portion of any state sales taxes made directly available to the district pursuant to an agreement with the state shall be used by the district to pay the costs of constructing or operating any privately owned hotel located within the district without the consent of the Joint Legislative Committee on the Budget or its successor.

(9) For a period of thirty days from the date of publication of the resolution authorizing the issuance of bonds hereunder, any persons in interest shall have the right to contest the legality of the resolution and the legality of the bond issue for any cause, after which time no one shall have any cause or right of action to contest the legality of the resolution or of the bonds authorized thereby for any cause whatsoever. If no suit, action, or proceeding is begun contesting the validity of the bond issue within thirty days, the authority to issue the bonds and to provide for the payment thereof and the legality thereof and all of the provisions of the resolution authorizing the issuance of the bonds, shall be conclusively presumed, and no court shall have authority to inquire into the matters.

(10) Neither the members of the board nor any person executing the bonds shall be personally liable for the bonds or be subject to any personal liability by reason of the issuance thereof. No earnings or assets of the district shall accrue to the benefit of any private persons. However, the limitation of liability provided for in this Paragraph shall not apply to any gross negligence or criminal negligence on the part of any member of the board or person executing the bonds.

(11) All obligations authorized to be issued by the district pursuant to the provisions of this Subsection, together with interest thereof, income therefrom, and gain upon the sale thereof shall be exempt from all state and local taxes.

(12) The state and all public officers; any parish, municipality, or other subdivision or instrumentality of the state; any political subdivision; any bank, banker, trust company, savings bank and institution, building and loan association, savings and loan association, investment company, or any person carrying on a banking or investment business; any insurance company or business, insurance association, and any person carrying on an insurance business; and any executor, administrator, curator, trustee, and other fiduciary; and any retirement system or pension fund may legally invest any sinking funds monies or other funds belonging to them or within their control in any bonds or other obligations issued by the district pursuant to the provisions of this Subsection, and the bonds or other obligations shall be authorized security for all public deposits. It is the purpose of this Section to authorize the persons, firms, corporations, associations, political subdivisions and officers, or other entities, public or private, to use any funds owned or controlled by them, including but not limited to sinking, insurance, investment, retirement, compensation, pension, and trust funds, and funds held on deposit, for the purchase of any bonds or other obligations of the district or subdistrict, and that the bonds shall be authorized security for all public deposits. However, nothing contained in this Section with regard to legal investments or security for public deposits shall be construed as relieving any person, firm, corporation, or other entity from any duty of exercising reasonable care in selecting securities.

H.(1) Notwithstanding anything in this Section, a college economic development district and any subdistrict created by the district shall not levy or assess any property tax or fee on any property within the district or subdistrict that is owned, used, or operated by an exempt entity as defined in this Subsection, and no exempt entity shall be subject to any sales or use tax levied or assessed by a district or subdistrict. An exempt entity shall be issued a certificate of exclusion from the district or subdistrict certifying that the entity is engaged in industrial activities as defined in this Subsection and excluded from a sales or use tax levied by the district or subdistrict. The district or subdistrict shall adopt rules and regulations for the implementation and issuance of certificates of exclusion.

(2) For purposes of this Subsection, "exempt entity" means any entity engaged or any entity contractually affiliated with any entity engaged in industrial activities within a district or subdistrict.

(3) For purposes of this Subsection, "industrial activities" means manufacturing, refining, fabricating, constructing, assembling, processing, treating, power generation, storage or wholesale distribution of products, commodity, goods, materials, or articles, or procurement or service providers for these activities, including by way of illustration but without limitation:

(a) The processing of raw materials or substances.

(b) The making, manufacturing, or assembling of semi-finished or finished goods, products, or equipment.

(c) The cleaning, servicing, repairing, or testing of materials, goods, and equipment normally associated with industrial businesses or cleaning, servicing, and repair operations to goods and equipment, where the operations have impacts that would make them incompatible in nonindustrial property or areas.

(d) The storage or transshipping of materials, products, goods, and equipment.

(e) The distribution and sale of materials, products, goods, and equipment to institutions or industrial and commercial businesses for their direct use or to stores for resale to individual customers.

(f) The training of personnel in general industrial operations.

(g) Any other permitted uses on Industrial Properties set forth in the Unified Development Code for the City of Baton Rouge / Parish of East Baton Rouge, Louisiana ("UDC") in Section 8.211 (M1 Light Industrial District) and Section 8.212 (M 2 Heavy Industrial District) as each may be amended (individually and collectively "Industrial District Zoning").

I.(1) Each college economic development district and any subdistrict created by the college district may be the recipient of a sales or use tax increment which consist of that portion of the designated incremental sales or use tax collected each year on the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property, and on sales of services, all as defined in R.S. 47:301 et seq. or any other appropriate provision or provisions of law as amended.

(2) The sales or use tax increment may include hotel occupancy taxes, occupancy taxes, or similar taxes, or any combination of these taxes, levied upon the use or occupancy of hotel rooms if so designated by the city of Baton Rouge, parish of East Baton Rouge as the tax recipient entity, from taxpayers located within a college economic development district and subdistrict which exceeds the designated sales or use tax revenues and hotel occupancy taxes, occupancy taxes, or similar taxes so designated that were collected in the year immediately prior to the year in which the college economic development district and any subdistrict was established.

J. A college economic development district shall dissolve and cease to exist upon the later to occur of either one year after the date on which all loans, bonds, notes, and other evidences of indebtedness of the district, including refunding bonds, are paid in full as to both principal and interest or fifty years from the creation of the district.

K. This Section, being necessary for the welfare of the state, the parish, and its residents, shall be liberally construed to effect the purposes thereof.

Acts 2023, No. 203, §1, eff. June 8, 2023.
La. Rev. Stat. § 33:4159.1 — LA Code / Code revised-statutes / Title 33 / Section 4159.1
Regulation; city council
Status: in_force

A. The New Orleans City Council shall have the power to compile financial statements and to examine, audit, or review the books and accounts of the Sewerage and Water Board of New Orleans, referred to in this Section as the "board". The scope of the examinations may include financial accountability, legal compliance, and evaluations of the economy, efficiency, and effectiveness of the board's programs or any combination thereof. In addition, the city council shall have access to and be permitted to examine all papers, books, accounts, records, files, instruments, documents, films, tapes, and any other forms of recordation, including but not limited to computers and recording devices, and all software and hardware which hold data, is part of the technical processes leading up to the retention of data, or is part of the security system.

B. In lieu of examinations of the records and accounts of the board, the city council may, at its discretion, accept an audit or review report prepared by a licensed certified public accountant, provided that such audit or review is performed in accordance with generally accepted governmental auditing standards and the Louisiana Governmental Audit Guide. Such audits shall be completed within six months of the close of the board's fiscal year. Reviews shall be conducted in accordance with the authoritative pronouncements issued by the American Institute of Certified Public Accountants and guidance provided in the Louisiana Governmental Audit Guide. For the limited purpose of providing the audits and reviews as provided in this Subsection, the certified public accountant shall have the access and assistance privileges afforded the legislative auditor in R.S. 24:513(E) and (I). However, the certified public accountant shall comply with any and all restrictions imposed by law on documents, data, or information deemed confidential by law and furnished to the certified public accountant during the course of the audit or review.

C. The city council may prescribe the terms and conditions of any such audit or review conducted by a licensed certified public accountant and may approve the terms and conditions prior to its commencement and require the board to present the terms and conditions to the city council for approval. The city council shall also have access to the working papers of the accountant during the examination and subsequent to its termination.

D.(1) The city council may issue subpoenas to the board to compel the production of public and private books, documents, records, papers, films, tapes, and electronic data processing media. A subpoena shall be served by registered or certified mail, return receipt requested, to the board's business address.

(2) If the board refuses to obey a subpoena issued pursuant to this Subsection, a judicial district court, upon application by the city council, may issue an order requiring a board representative to appear before the court to show cause why the board should not be held in contempt for refusal to obey the subpoena. Failure to obey a subpoena may be punished as a contempt of court.

E. The city council may adopt any rules and regulations it deems necessary to implement the provisions of this Section.

F. Nothing in this Section shall be construed to limit the powers of the legislative auditor.

Acts 2022, No. 711, §1.