reglab/housing_qa huggingface dataset:
LA Rev Stat § 39:698.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.8. Validity of bonds; recital of regularity

RS 698.8 - Validity of bonds; recital of regularity  Before bonds are issued hereunder, the governing authority shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:  "It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."  Such recital shall be deemed to be an authorized declaration of the governing authority and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form and manner as required by law; that the amount of the bonds, together with all other indebtedness of the issuer does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the governing authority nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding. NOTE: §698.8 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.8 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:698.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.9. Registration

RS 698.9 - Registration  After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the secretary of state without charge and shall have endorsed thereon a legend substantially as follows:  "Incontestable. Secured by a pledge and dedication of a sales and use tax in ______________________________________________. Registered this ______ day of ________________, 20___. ______________________________ SECRETARY OF STATE" NOTE: §698.9 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.9 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:698.10 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.10. Exemption from taxation

RS 698.10 - Exemption from taxation  All bonds issued under the provisions of this Subpart and the interest thereon shall be exempt from all taxation in the State of Louisiana. Said bonds may be used for deposit with any officer, board, municipality or other political subdivision of the State of Louisiana in any case where deposit of security is required. NOTE: §698.10 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.10 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:698.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.11. Construction of Subpart

RS 698.11 - Construction of Subpart  The provisions of this Subpart shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by this Subpart shall not be affected or limited by any other provision of any statute of the state, and no provision, publication, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax and issuance of bonds payable therefrom, except as herein otherwise specifically provided. NOTE: §698.11 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.11 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:698.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.12. Bonds negotiable and incontestable

RS 698.12 - Bonds negotiable and incontestable  Bonds issued hereunder shall have all the qualities of negotiable paper and shall constitute negotiable instruments under the negotiable instruments law of the State of Louisiana. They shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value. NOTE: §698.12 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.12 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:698.13 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§698.13. Recordation of resolution authorizing bonds

RS 698.13 - Recordation of resolution authorizing bonds  The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales tax revenues to the payment thereof shall be recorded in the mortgage records of the parish in which the issuer is located and shall be published in one issue of the official journal of the governing authority, or if there is none, in a newspaper having general circulation in the parish. For a period of thirty days from the publication of said resolution, any person in interest may contest the legality of the ordinance or resolution and of any provisions therein made for the security and payment of the bonds. After that time no one shall have any cause or right of action to contest the legality, formality, regularity, or effectiveness of the ordinance or resolution and provisions therefor for any cause whatever. Thereafter it shall be conclusively presumed that every legal requirement for the issuance of the bonds, including all things pertaining to the election at which the bonds are authorized, has been complied with. No court shall have authority to inquire into any of these matters after thirty days. NOTE: §698.13 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 698.13 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1975, 1st Ex.Sess., No. 21, §5, eff. Jan. 28, 1975; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:699 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§699. Jefferson Parish funding

RS 699 - Jefferson Parish funding The parish of Jefferson is hereby authorized to issue bonds for any authorized purpose, payable from any source of revenues whatsoever, including but not limited to: sales tax revenues, provided annual debt service secured by the sales tax revenues is not in excess of seventy-five percent of the sales tax estimated to be received in the calendar year the bonds are issued; the license fees collected from offtrack wagering facilities pursuant to R.S. 4:218; the hotel occupancy tax authorized by R.S. 47:338.201; and any other monies which by law or contract may be made available to the parish of Jefferson. Acts 1990, No. 34, §1, eff. June 20, 1990.
LA Rev Stat § 39:701 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§701. Subdivisions; power to levy special taxes

RS 701 - Subdivisions; power to levy special taxes Parishes, cities, towns, villages, school districts, road districts, drainage districts and subdrainage districts, the city of New Orleans and the parish of Orleans excepted, may levy special taxes in the form and manner provided in Part II,* Chapter 4 of this Title and subject to the limitations hereinafter contained. *R.S. 39:501 et seq. (Repealed; see, now, R.S. 18:1281 et seq.)
LA Rev Stat § 39:702 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§702. Special taxes; purposes

RS 702 - Special taxes; purposes Under provisions of the constitution other than Article 14, Section 14, the governing authority of any subdivision listed in the preceding section may call a special election for the purpose of submitting to the property taxpayers authorized to vote at the election, a proposition to levy a special tax for the purpose of giving additional aid to public schools and constructing or purchasing any work of public improvement in keeping with the objects and purposes for which the subdivision was created. The title to these improvements shall vest in the public or in the subdivision in which the tax is levied. At the same election as that for the levy of special taxes, or at some other election, similarly called and held, a proposition may be submitted to the property taxpayers under Article 14, Section 14 of the constitution of 1921, as to whether or not they will vote an acreage tax not to exceed fifty cents per acre and to fund it into bonds.
LA Rev Stat § 39:703 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§703. Levy and assessment of special taxes

RS 703 - Levy and assessment of special taxes If the election results in favor of the proposition to levy and assess special taxes upon the property subject to taxation in the subdivision, the governing authority shall, after the promulgation of the result of the election and pursuant to the terms of the proposition submitted, levy and assess the special taxes on the property; provided that the total rate of taxation so imposed shall not exceed the constitutional limit, nor shall the tax run for a greater number of years than the number named in the proposition submitted, nor be imposed for any other purpose than that named in the proposition.
LA Rev Stat § 39:704 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§704. Proceeds of special tax

RS 704 - Proceeds of special tax The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used. Acts 1986, No. 687, §1.
LA Rev Stat § 39:705 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§705. Issuance of bonds and levy of acreage tax

RS 705 - Issuance of bonds and levy of acreage tax Whenever the governing authority of any subdivision is authorized by an election or by law to incur debt and issue negotiable bonds based upon an acreage tax, the governing authority shall issue bonds to the amount authorized by the election or by law and shall impose an acreage tax annually as shall be authorized by the election or by law to an amount sufficient to pay the annual interest on the bonds and the principal as it matures.
LA Rev Stat § 39:706 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§706. Other laws applicable

RS 706 - Other laws applicable All the articles and provisions of the constitution of 1921 and all the laws in force or that may be hereafter enacted regulating and relating to the collection of state taxes and tax sales shall also apply to and regulate the collection of the special taxes or forced contribution, imposed under the provisions of this Part, through the officer whose duty it shall be to collect the taxes and moneys due the subdivision, imposing the special taxes, or forced contributions.
LA Rev Stat § 39:741 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§741. Borrowing by municipalities and parishes or in anticipation of special tax collections

RS 741 - Borrowing by municipalities and parishes or in anticipation of special tax collections  Municipalities and parishes, the city of New Orleans and the parish of Orleans excepted, may anticipate the revenues to be realized from special taxes voted pursuant to Part IV of this Chapter; provided that municipalities and parishes may not anticipate such revenues for a period of more than five years.  Municipalities and parishes may also borrow money in behalf of the municipalities and parishes for which the special tax was voted, to be used only for the purpose for which the tax was voted, and they may issue certificates of indebtedness covering the loan. NOTE: §741 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 741 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1961, No. 52, §1; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:742 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§742. Limitation on amount to be borrowed

RS 742 - Limitation on amount to be borrowed  The amount so borrowed for and on behalf of any municipality or parish shall not exceed seventy-five per cent of the estimated income to be realized from the special tax previously voted in the municipality or parish; provided that where a special tax for the purpose of acquiring sites and constructing public libraries is voted under Section 10, Article 10 of the constitution of 1921 this limitation shall not apply. Special taxes collected in the municipality or parish and the avails therefrom shall be dedicated and set aside to the payment of the certificates of indebtedness as they mature. NOTE: §742 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 742 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1961, No. 52, §1; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:742.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§742.1. Borrowing limitations; waiver; authorization

RS 742.1 - Borrowing limitations; waiver; authorization  Notwithstanding the provisions of R.S. 39:741 and 742, the Rogers-Nebo Fire District is authorized to obligate anticipated tax revenues in excess of five years, not to exceed fifteen years, and borrow in excess of seventy-five percent of their estimated tax income, for the express purpose of financing fire-fighting equipment and construction of ancillary permanent structures. NOTE: §742.1 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 742.1 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 1987, No. 306, §1, eff. July 5, 1987; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:742.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§742.3. Fire District No. 8; borrowing limitations; waiver; authorization

RS 742.3 - Fire District No. 8; borrowing limitations; waiver; authorization Notwithstanding the provisions of R.S. 39:741 and 742, Fire District No. 8 in Natchitoches Parish is authorized to obligate anticipated tax revenues in excess of five years, not to exceed ten years, and to borrow in excess of seventy-five percent of their estimated tax income, for the express purpose of constructing ancillary permanent structures and financing firefighting equipment. Acts 1990, No. 541, §1.
LA Rev Stat § 39:743 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§743. Requisites of certificates of indebtedness

RS 743 - Requisites of certificates of indebtedness  The certificates of indebtedness shall be made due and payable annually not later than March first of any future year; provided that certificates of indebtedness issued by municipalities and parishes shall mature within five years from the date of their issuance.  The certificates of indebtedness shall bear a rate of interest not greater than six per cent per annum; they shall be issued in such manner and form as the governing authority of the municipality or parish may provide; and they shall be legal and valid obligations of the municipality or parish on behalf of which they were issued. NOTE: §743 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 743 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1952, No. 127, §14; Acts 1961, No. 52, §1; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:744 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§744. Other obligations and laws unaffected

RS 744 - Other obligations and laws unaffected  Nothing in R.S. 39:741 through 743 shall be construed as in any manner affecting the certificates or other evidence of indebtedness already issued by any municipality or parish, payable out of the revenues of future years, or as in any way affecting the existing laws relating to the anticipation of municipalities and parishes of their revenues of future years. NOTE: §744 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 744 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:745 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§745. Borrowing by parishes and municipalities in anticipation of regular revenues

RS 745 - Borrowing by parishes and municipalities in anticipation of regular revenues  Parishes and municipalities, the parish of Orleans and the city of New Orleans excepted, in order to pay their current expenses for any year, may anticipate the revenues for such year and they may borrow money to pay such expense and issue negotiable certificates of indebtedness to cover the loan. NOTE: §745 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 745 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:746 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§746. Borrowing limited to estimated income

RS 746 - Borrowing limited to estimated income  The amount so borrowed by any parish or municipality shall in no case exceed the estimated income of the parish or municipality as shown by the budget adopted prior to such time, and the tax income collected as shown by the budget shall be dedicated and set aside to the payment of the certificates of indebtedness as they mature. NOTE: §746 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 746 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:747 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§747. Requisites of certificates of indebtedness

RS 747 - Requisites of certificates of indebtedness  The certificates of indebtedness shall be made due and payable not later than March first of the year following that in which they are issued and shall be issued in such manner and in such form as the governing authorities or the municipalities may determine, and when issued for any expense as estimated, shall be legal and valid obligations of the parish or municipality issuing them.  Certificates of indebtedness issued by parishes hereunder shall not bear a greater rate of interest than eight per cent per annum and certificates of indebtedness issued by municipalities shall not bear a greater rate of interest than six per cent per annum. NOTE: §747 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 747 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:748 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§748. Other obligations or laws unaffected

RS 748 - Other obligations or laws unaffected  Nothing in R.S. 39:706 through 708 shall be construed as in any manner intended to affect certificates or other evidences of indebtedness already issued by any parish or municipality payable out of the revenues of future years, or in any manner affecting the existing laws relating to parishes and municipalities anticipating their revenues for future years. NOTE: §748 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 748 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:781 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§781. Elections to levy special taxes in aid of specified enterprises

RS 781 - Elections to levy special taxes in aid of specified enterprises The parochial, ward and municipal authorities of the state may order elections in their respective parishes, wards, or municipalities and may, when authorized by a vote of the majority of the property taxpayers in number and in value entitled to vote under the provisions of the constitution and laws of this state, levy special taxes in aid of public improvements or railway enterprises, water transportation lines, power plants and motor bus lines for the carrying of passengers.
LA Rev Stat § 39:782 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§782. Time and place of election; persons entitled to vote

RS 782 - Time and place of election; persons entitled to vote A. The special election shall be held under the general election laws of the state, so far as applicable, and at the polling places at which the last preceding general or congressional election was held, and not sooner than thirty days after the official publication of the ordinance ordering the election. B. It shall not be necessary that the registration office be kept open prior to any election held under the authority of this Part, and Section 19, Article XIV of the Constitution of 1921, and all special elections heretofore held without that formality, are hereby confirmed, validated and ratified. C. All persons who become qualified voters under this Part and the constitution of the state, after the close of the last general registration, shall be allowed to vote by the commissioners of the election whether their names appear on the poll books or not. Amended by Acts 1952, No. 127, §14.
LA Rev Stat § 39:783 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§783. Endorsing name on ballot

RS 783 - Endorsing name on ballot In all elections held under the provisions of this Part, the voter shall endorse his name on his ballot before depositing it in the ballot box.
LA Rev Stat § 39:784 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§784. Ordinance levying tax

RS 784 - Ordinance levying tax If a majority in number and amount of assessed value of the property taxpayers of the parish, ward or municipality entitled to vote under the provisions of the constitution of 1921 and the laws of this state, vote in favor of each levy of the special tax, the governing authority on behalf of the parish, or ward therein, or the municipal authorities for and on behalf of the municipality, shall immediately pass the ordinance levying the tax for such time as may have been specified in the ordinance ordering the election, and shall designate the years in which the taxes shall be levied and collected.
LA Rev Stat § 39:785 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§785. Voters shall be registered where election is held

RS 785 - Voters shall be registered where election is held All property taxpayers voting at the election shall be registered voters of the parish, ward or municipality in which the election is held.