reglab/housing_qa huggingface dataset:
LA Rev Stat § 33:2740.85 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2740.85. Bonds not debts of state governmental units

RS 2740.85 - Bonds not debts of state governmental units Bonds issued under the provisions of this Subpart shall be limited obligations of the district payable solely from the sources pledged for the payment thereof. All such bonds shall contain a statement on their face substantially to the effect that neither the faith and credit of the state nor the faith and credit of any governmental unit of the state are pledged to the payment of the principal of or the interest of such bonds. The issuance of bonds under the provisions of this Subpart shall not directly, indirectly, or contingently obligate the state or any governmental unit of the state to levy any taxes whatever therefor or to make any appropriation for their payment arising out of contracts authorized under this Subpart. Acts 2003, No. 904, §1.
LA Rev Stat § 33:2740.86 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2740.86. Contraction or expansion of district; termination; dissolution

RS 2740.86 - Contraction or expansion of district; termination; dissolution A. The boundaries of the district may be contracted or expanded in the same manner in which the district was created pursuant to R.S. 33:2740.74. B. The district may be terminated or dissolved in one of the following ways: (1) The district may be terminated or dissolved upon the transfer of all the services of the district to a unit of local government. The district shall be terminated in accordance with a plan of termination which shall be adopted by the board of commissioners and filed with the clerk of court. (2) If, within five years after the effective date of the ordinance creating the district a landowner has not received a development permit on some part or all of the area covered by the district, or if no development plan is conclusively adopted in accordance with this Subpart then the district will be automatically dissolved and a court of competent jurisdiction shall cause a statement to that effect to be filed in the public records. (3) In the event the district has become inactive, the parish or municipality which created the district shall be informed and it shall take appropriate action. Acts 2003, No. 904, §1.
LA Rev Stat § 33:2740.87 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2740.87. Notice of establishment

RS 2740.87 - Notice of establishment Within thirty days after the effective date of the ordinance establishing a business improvement district under this Subpart, the district shall cause to be recorded in the mortgage records in the parish in which it is located a "Notice of Establishment of the _____________ Business Improvement District". The notice shall include the legal description of the district and a copy of the disclosure statement specified in R.S. 33:2740.77. Acts 2003, No. 904, §1.
LA Rev Stat § 33:2740.88 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2740.88. Exemption of certain parishes

RS 2740.88 - Exemption of certain parishes The provisions of this Subpart shall not apply to the parishes of Lincoln, Jackson, and Ouachita. Acts 2003, No. 904, §1.
LA Rev Stat § 33:2741 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2741. Redesignated as R.S. 47:337.5.1 pursuant to Acts 2011, No. 248, §4.

RS 2741 - Redesignated as R.S. 47:337.5.1 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2741.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2741.1. Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.

RS 2741.1 - Repealed by Acts 2003, No. 73, §3, eff. July 1, 2003.
LA Rev Stat § 33:2741.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2741.2. Repealed by Acts 1992, No. 905, §1.

RS 2741.2 - Repealed by Acts 1992, No. 905, §1.
LA Rev Stat § 33:2742 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2742. Estimate of expenditures; notice

RS 2742 - Estimate of expenditures; notice  Police juries, before fixing the amount of taxes to be assessed for the current year, shall cause to be made out an estimate exhibiting the various items of expenditure; and shall cause the same to be published in the official newspaper of the parish, or in parishes where an official newspaper is not published, by posting written statements of the estimates in at least three of the most public places in the parishes, at least thirty days before their meeting to fix the amount of taxes to be assessed.
LA Rev Stat § 33:2743 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2743. Levy of tax to defray expenses in criminal proceedings

RS 2743 - Levy of tax to defray expenses in criminal proceedings  Whenever any tax is to be levied for defraying the expenses in criminal proceedings, parish governing authorities may levy and collect the tax on all property situated within their respective parishes, whether or not the property is situated within any municipality. This Section shall not apply to municipalities which, by the provisions of their charters, pay the entire expenses of all criminal proceedings originating within their own limits, and their pro rata of other parish expenses.
LA Rev Stat § 33:2744 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2744. Reduction of interest charge and penalties on unpaid taxes

RS 2744 - Reduction of interest charge and penalties on unpaid taxes  Any political subdivision of the State, through its governing body, when an emergency has been declared to exist by resolution or ordinance of the governing body, may reduce the interest charge and penalties on ad valorem taxes due to the political subdivision. But the rate of interest shall not be reduced to less than six percent, and no reduction in penalties shall exceed fifty percent of the amount of the penalty.
LA Rev Stat § 33:2745 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2745. Time for levy and payment of municipal tax

RS 2745 - Time for levy and payment of municipal tax  A municipal corporation shall, once every year, between the first of May and thirtieth of June, and not oftener, lay an equal and uniform tax upon all real and personal property within its corporate limits, as prescribed by and under the limitations imposed by law for the current year. This tax shall be due and payable at the proper office of the municipal government immediately after the levy, or as soon thereafter as the tax bills can be prepared.
LA Rev Stat § 33:2746 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2746. Penalty for nonpayment of tax

RS 2746 - Penalty for nonpayment of tax  Upon local taxes not paid and delinquent thirty days after the date upon which the tax is due, there shall be an interest penalty of one and one-quarter percent per month on the amount of the tax due, which shall be collected by the tax recipient body, together with and in the same manner as the tax. Amended by Acts 1982, No. 853, §2, eff. Oct. 1, 1982.
LA Rev Stat § 33:2747 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2747. Redesignated as R.S. 47:337.16.1 pursuant to Acts 2011, No. 248, §4.

RS 2747 - Redesignated as R.S. 47:337.16.1 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2748 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2748. Redesignated as R.S. 47:337.16.2 pursuant to Acts 2011, No. 248, §4.

RS 2748 - Redesignated as R.S. 47:337.16.2 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2749 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2749. Redesignated as R.S. 47:337.16.3 pursuant to Acts 2011, No. 248, §4.

RS 2749 - Redesignated as R.S. 47:337.16.3 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2750 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2750. Redesignated as R.S. 47:337.16.4 pursuant to Acts 2011, No. 248, §4.

RS 2750 - Redesignated as R.S. 47:337.16.4 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2751 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2751. Redesignated as R.S. 47:337.16.5 pursuant to Acts 2011, No. 248, §4.

RS 2751 - Redesignated as R.S. 47:337.16.5 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2752 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2752. Redesignated as R.S. 47:337.16.6 pursuant to Acts 2011, No. 248, §4.

RS 2752 - Redesignated as R.S. 47:337.16.6 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2753 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2753. Redesignated as R.S. 47:337.11.3 pursuant to Acts 2011, No. 248, §4.

RS 2753 - Redesignated as R.S. 47:337.11.3 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 33:2754 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2754. Notice of intent to introduce bill for deduction or increased deduction or salary or expense allowance increase from ad valorem taxes must be given

RS 2754 - Notice of intent to introduce bill for deduction or increased deduction or salary or expense allowance increase from ad valorem taxes must be given  Any parish assessor or sheriff intending to introduce a bill in the legislature having the effect of allowing a deduction or increased deduction or salary or expense allowance increase from ad valorem tax collections at the local government level, shall give notice thereof to the governing authority and school board of his parish. Such notice in each parish affected shall state the percentage change and/or amount to be applied for and shall be sent by certified mail at least thirty days prior to the convening of the legislative session. The evidence of such notice having been mailed shall be exhibited to the legislature before such act shall be passed and every such act shall contain a recital that such notice has been given. This section has no application in any manner to extraordinary sessions of the legislature. Added by Acts 1968, No. 527, §1.
LA Rev Stat § 33:2755 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2755. Municipalities under home rule or legislative charters; levy and collection of property assessments for public works

RS 2755 - Municipalities under home rule or legislative charters; levy and collection of property assessments for public works  A. The legislature finds and determines that it would be desirable if the methods and procedures established by general laws of this state with respect to the levy and collection of local or special assessments on real property for the purpose of acquiring, constructing, or improving works of public improvement and the issuance of certificates of indebtedness payable in whole or in part therefrom were made specifically and equally available to municipalities operating under home rule or special legislative charters.  B. Acting under the authority of Article VI, Section 36 of the Constitution of 1974, it is hereby provided that any municipality operating under a home rule or special legislative charter shall have all rights, powers, privileges, and authority granted by any general law of the state which uniformly applies by its terms to all municipalities relating to the levy and collection of local or special assessments on real property for the purpose of acquiring, constructing, or improving works of public improvement and the issuance of certificates of indebtedness to cover the costs of any such public improvement secured in whole or in part by pledges of such local or special assessments. C. The term "works of public improvement" as used herein shall mean and include the acquisition, construction, or improvement of:  (1) streets, roadways, boulevards, avenues, squares, lanes, alleys, or any part thereof including their paving, repaving and the construction, improvements or reconstruction of curbs and gutters in connection therewith; (2) sidewalks;  (3) water supply and distribution facilities;  (4) sewer collection, treatment, and disposal facilities; and  (5) all necessary appurtenances and auxiliary facilities in connection with any of the foregoing. D. The rights, powers, privileges and authority granted herein shall be in addition to any other such rights, powers, privileges and authority which now subsist (sic) or may be hereinafter conferred on municipalities under the laws of Louisiana or contained in any home rule or special legislative charters. Added by Acts 1975, No. 179, §§1 to 4, eff. July 12, 1975.
LA Rev Stat § 33:2756 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2756. Employment tax on nonresidents

RS 2756 - Employment tax on nonresidents  A. No parish or municipal governing authority shall require the payment of any tax levied and collected thereby from any nonresident thereof for the privilege or right of being employed or otherwise earning income for work performed therein regardless of whether the basis of the tax is the number of work days of the employee or other person subject to the tax, the earnings of the employee or other person subject to the tax, or any other basis. B. This Section shall not be construed to prohibit the levy and collection of the occupational license tax authorized to be levied and collected under the provisions of Article VI, Section 28 of the Louisiana Constitution and Chapter 3 of Sub-Title II of Title 47 of the Louisiana Revised Statutes of 1950. Added by Acts 1983, No. 86, §1.
LA Rev Stat § 33:2757 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2757. Collection of taxes levied in St. Bernard Parish

RS 2757 - Collection of taxes levied in St. Bernard Parish  A. The sheriff of St. Bernard Parish shall be the collector of every tax levied by any political subdivision in the parish, including, but not limited to the parish school board and the governing authority of St. Bernard Parish. B. The sheriff shall receive as compensation for the collection of taxes fifteen percent of the aggregate amount of each such tax collected. C. The provisions of this Section shall not apply to the collection of sales and use taxes and ad valorem taxes levied within the parish of St. Bernard. Acts 1992, No. 906, §1.
LA Rev Stat § 33:2758 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2758. Collection of ad valorem property taxes in Cameron Parish

RS 2758 - Collection of ad valorem property taxes in Cameron Parish A. The Cameron Parish governing authority may collect ad valorem property taxes pursuant to a Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement voluntarily entered into by a person and previously approved by resolution of the Cameron Parish governing authority. Other local tax recipient bodies in Cameron Parish shall be authorized to collect ad valorem property taxes pursuant to a Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement voluntarily entered into by a person and previously approved by resolution of the tax recipient body and the Cameron Parish governing authority. B. The Cameron Parish governing authority and other tax recipient bodies in the parish may grant future ad valorem tax credits based upon ad valorem property tax collections pursuant to an approved Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement. C. In accordance with the provisions of Sections 18 and 20 of Article VII of the Constitution of Louisiana, payments of ad valorem property taxes pursuant to a previously approved Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement shall entitle the person making such payments to future ad valorem property tax credits from the Cameron Parish governing authority or other tax recipient bodies in the parish in amounts designated in such previously approved Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement. Acts 2007, No. 194, §1, eff. June 27, 2007. NOTE: See Acts 2007, No. 194, §2, regarding retroactive application.
LA Rev Stat § 33:2801 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2801. Maximum municipal property tax

RS 2801 - Maximum municipal property tax  Municipal corporations (the city of New Orleans excepted) may levy annual taxes not to exceed in any one year seven mills on the dollar of the assessed valuation of taxable property within their respective territorial limits, to defray the expenses of municipal government and for general municipal and local purposes, strictly public in their nature. Where any municipality is, by its charter or by law, exempt from the payment of parish taxes, or, under legislative authority maintains its own public schools, it may levy an annual tax not to exceed ten mills on the dollar of the assessed valuation of taxable property within its territorial limits, for all of the aforementioned purposes.
LA Rev Stat § 33:2802 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2802. Special taxes excepted

RS 2802 - Special taxes excepted  Taxes authorized in R.S. 33:2801 shall be exclusive of and in addition to taxes levied in pursuance of special elections held by authority of law relating to special taxes.
LA Rev Stat § 33:2803 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2803. Maximum parish property tax

RS 2803 - Maximum parish property tax  Parishes (except the Parish of Orleans), through their governing authorities, may levy annual taxes not to exceed, in any one year, four mills on the dollar of the assessed valuation of taxable property within their respective territorial limits, to defray the expenses of parish government, and for general parochial purposes, strictly public in their nature.
LA Rev Stat § 33:2804 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2804. School and special taxes excepted

RS 2804 - School and special taxes excepted Taxes authorized in R.S. 33:2803 shall be exclusive of and in addition to taxes for public school purposes under the Louisiana Constitution of 1921, and other taxes levied in pursuance of special elections held by authority of law relating to the levy of special taxes.
LA Rev Stat § 33:2805 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2805. Millage limitation; special districts in Jefferson Parish; exception with voter approval

RS 2805 - Millage limitation; special districts in Jefferson Parish; exception with voter approval Notwithstanding any provision of law which limits ad valorem tax millage to be imposed, the governing authority of any special district whose boundaries are wholly within the boundaries of the parish of Jefferson may propose and levy special millages in excess thereof, provided such levy is not inconsistent with the parish charter or the Constitution of Louisiana, for a period not to exceed ten years, if the question of levying such tax is approved by a favorable vote of a majority of the electors of the district voting in an election called for that purpose. Acts 1992, No. 36, §1, eff. May 29, 1992.
LA Rev Stat § 33:2806 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2806. Millage limitation; exception with voter approval

RS 2806 - Millage limitation; exception with voter approval Notwithstanding any provision of law which limits ad valorem tax millages to be imposed, the governing authority of any district of a governmental entity, which operates pursuant to a charter for local self-government or other home rule charter, may propose and levy special millages, not inconsistent with the charter of the governmental entity or the Constitution of Louisiana, for a period not to exceed ten years, if the question of levying such tax is approved by a favorable vote of a majority of the electors of the district voting in an election called for that purpose. Acts 1992, No. 37, §1, eff. May 29, 1992.
LA Rev Stat § 33:2821 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2821. Transfer of surplus funds to property tax relief fund

RS 2821 - Transfer of surplus funds to property tax relief fund Any municipal corporation may, through its governing authority, after providing for its statutory and fixed charges, transfer any surplus funds, not otherwise appropriated or pledged, to a special fund to be designated as "Property Tax Relief Fund," for the purpose of providing exemption or relief from the payment of parish, or municipal or taxing district taxes, general or special, all or any part thereof, on all homes within the corporate limits owned and occupied by every head of a family, or person having a mother or father, or person dependent on him for support, to the value of two thousand dollars. The aggregate amount of the tax exemption or relief shall in no one year exceed the amount of funds in the property tax relief fund.
LA Rev Stat § 33:2822 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2822. Taxes to which tax exemption shall apply

RS 2822 - Taxes to which tax exemption shall apply All property subject to taxation within the municipal corporation shall be listed on the assessment rolls in the same form and manner as provided for by existing laws. The tax exemption or relief shall not apply to any parish, any municipal, or any taxing district taxes unless the governing authority of the municipal corporation provides for the tax exemption or relief by ordinance or resolution, setting out therein the taxes for which the tax exemption or relief is to be provided from the funds in the property tax relief fund.
LA Rev Stat § 33:2823 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2823. Reimbursement of funds for loss from tax exemption

RS 2823 - Reimbursement of funds for loss from tax exemption The governing authority shall by ordinance or resolution provide for the reimbursement of the general or special funds of the parish, or municipal corporation, or taxing districts for any sum which may be lost as a result of the exemption or relief, payable out of the funds in the property tax relief fund.
LA Rev Stat § 33:2824 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2824. Incidental powers

RS 2824 - Incidental powers The governing authority may do all things necessary to carry out the purposes and provisions of R.S. 33:2821 through R.S. 33:2823.
LA Rev Stat § 33:2825 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§2825. Exemption from parish license tax of municipalities levying an equivalent tax

RS 2825 - Exemption from parish license tax of municipalities levying an equivalent tax All municipal corporations levying license taxes equal in amount to those levied by police juries of the parishes in which they are situated, shall be exempt from the payment of parish licenses or license taxes, provided the license taxes are used for street and sidewalk improvements, the building of levees for the protection of the corporation, waterworks, lights, sewerage, street railways, or for public school purposes.