LA Rev Stat § 33:9058.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 33 - Municipalities and Parishes|§9058.2. Parcel fees; Caddo Parish Ambulance Service District Number One

RS 9058.2 - Parcel fees; Caddo Parish Ambulance Service District Number One  A.(1) In addition to the powers otherwise granted by and notwithstanding the provisions of this Chapter, the board of commissioners of Caddo Parish Ambulance Service District Number One may levy and collect a parcel fee within the district boundaries which shall not exceed sixty dollars per parcel per year, which parcel fee shall be imposed by resolution or ordinance of the governing authority of the 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 of the district voting at an election held for the purpose. The proceeds of such parcel fee shall be expended for the purposes of acquiring, constructing, maintaining, and operating ambulance service, including salaries and all purposes incidental thereto. 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 for Caddo Parish and collected at the same time as parish ad valorem taxes. (2) 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 and 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's fees. However, attorney's fees shall be payable by the parcel owner only if demand by the governing authority of the 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 the parish, shall prime all other liens except those for taxes and prior recorded local or special assessments. If there are one or more property mortgages on such parcel and the mortgage holder or holders have notified the tax collector in the parish of such recorded mortgage in accordance with the requirements of R.S. 47:2180.1, the 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. The 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. (3) A "parcel" as used in this Section shall mean a lot, a subdivided portion of ground, or an individual tract upon which is located, either in whole or in part, a residential or commercial structure, regardless of the structure's being occupied or unoccupied. B.(1) In addition to and notwithstanding the provisions of R.S. 33:9058 and Subsection A hereof, the board of commissioners of Caddo Parish Ambulance Service District Number One may assess and collect a monthly service charge or user fee which fee shall not exceed five dollars per month, only after the question of the imposition of a monthly service charge or user fee and the purpose, rate, and duration of such fee has been approved by a majority of the voters of the district voting at an election held for the purpose. The amount of the monthly service charge or user fee will be imposed yearly by resolution of the board of commissioners. The proceeds of such monthly service charge or user fee shall be expended for the purpose of acquiring, constructing, maintaining, and operating ambulance service, including the cost of salaries and all purposes incidental thereto. (2) Such monthly service charge or user fee will be added as a separate charge to one of the public utility statements of a public utility serving the district. This method of collection may be imposed only after approval in an election and agreement with the public utility as to collection costs, accounting procedures, and the approval of the state regulatory body regulating the public utility. The public utility may discontinue service to a customer for failure to pay the monthly service charge or user fee as imposed herein. Acts 1990, No. 659, §1, eff. July 19, 1990.