reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:338.38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.38. Resolutions; contents

RS 338.38 - Resolutions; contents Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the governing authority to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of R.S. 47:338.30 through 338.47. Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection and proper application of the sales tax revenues as the governing authority issuing the bonds may think proper, were not inconsistent with the provisions of R.S. 47:338.30 through 338.47, and when any bonds payable from the sales tax revenues shall have been issued, R.S. 47:338.30 through 338.47, the ordinance of the governing authority imposing the tax and pursuant to which the tax is being levied, collected and allocated, and the obligations of the governing authority to continue to levy, collect and allocate the tax as provided in said resolution, and to apply the revenues derived therefrom in accordance with the provisions of said resolution, shall be irrevocable until such bonds shall have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon. Acts 1962, No. 300, §9; Redesignated from R.S. 33:2717.9 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.39 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.39. Advertisement for bids; private sale

RS 338.39 - Advertisement for bids; private sale All bonds issued hereunder shall be advertised for sale on sealed bids, which advertisement shall be published at least once a week for three weeks, the first publication to be made at least twenty-one (21) days preceding the date fixed for the reception of bids. Advertisement shall be in the official journal of the municipality and also in a financial paper published in the city of New York, the city of Chicago, or the city of New Orleans, or in a newspaper of general circulation published in a city of this State having a population of not less than 50,000 inhabitants, according to the last federal census. The governing authority may reject any and all bids. If the bonds are not sold pursuant to the advertisement they may be sold by the governing authority by private sale, within sixty days after the date advertised for the reception of sealed bids, but no private sale shall be made at a price less than the highest bid which shall have been received. If not so sold, the bonds shall be readvertised in the manner herein prescribed. Acts 1962, No. 300, §10; Redesignated from R.S. 33:2717.10 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.40 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.40. Trust fund

RS 338.40 - Trust fund The proceeds of the sale of bonds issued hereunder shall constitute a trust fund to be used exclusively for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obliged to see to the application thereof. Acts 1962, No. 300, §11; Redesignated from R.S. 33:2717.11 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.41. Regularity of proceedings; recital on bonds

RS 338.41 - Regularity of proceedings; recital on bonds 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 municipality, does not exceed any limit or limits prescribed by the constitution or statutes of the state. 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 municipality nor any taxpayer thereof shall be permitted to question the validity or regularity of the obligations or tax in any court or in any action or proceeding. Acts 1962, No. 300, §12; Redesignated from R.S. 33:2717.12 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.42 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.42. Registration

RS 338.42 - 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 the words: "Incontestable. Secured by a pledge and dedication of proceeds of sales taxes in ________________. Registered this _____ day of _______________, 20___. _____________________________ Secretary of State." Acts 1962, No. 300, §13; Redesignated from R.S. 33:2717.13 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.43 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.43. Tax exemption; bonds as security

RS 338.43 - Tax exemption; bonds as security All bonds issued under the provisions of R.S. 47:338.30 through 338.47 and the interest thereon shall be exempt from taxation. 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. Acts 1962, No. 300, §14; Redesignated from R.S. 33:2717.14 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.44 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.44. Provisions as cumulative

RS 338.44 - Provisions as cumulative The provisions of R.S. 47:338.30 through 338.47 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred by R.S. 47:338.30 through 338.47 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, except as in R.S. 47:338.30 through 338.47 otherwise specifically provided. Acts 1962, No. 300, §15; Redesignated from R.S. 33:2717.15 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.45 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.45. Negotiability

RS 338.45 - Negotiability 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. Acts 1962, No. 300, §16; Redesignated from R.S. 33:2717.16 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.46. Publication of resolution; prescription on testing validity

RS 338.46 - Publication of resolution; prescription on testing validity The resolution authorizing the issuance of 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 municipality is located, and shall be published in one issue of the official journal of the municipality. For a period of thirty days from the date of the publication of said resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause, after which time no one shall have any cause or right of action to contest the legality, formality or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of R.S. 47:338.30 through 338.47 is not raised within such thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceedings is published. Acts 1962, No. 300, §17; Redesignated from R.S. 33:2717.17 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.47 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.47. City of New Orleans; not applicable

RS 338.47 - City of New Orleans; not applicable The provisions of R.S. 47:338.30 through 338.46 shall not be applicable to the city of New Orleans. Acts 1962, No. 300, §18; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2717.18 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.48 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.48. Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds

RS 338.48 - Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds A. The respective governing bodies of the parishes of Madison, Iberville, East Feliciana, West Baton Rouge, Ascension, St. John the Baptist, St. Charles, St. Tammany, St. James, St. Landry, Iberia, Pointe Coupee, Rapides, St. Mary, Concordia, Assumption, Lafayette, St. Martin, Vermilion, Union and Franklin are hereby authorized to levy and collect within each such parish a tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of any tax so imposed thereunder, and any procedural details necessary to be established to supplement the provisions of said Sections and to make said provisions applicable to taxes imposed hereunder shall be fixed by resolution of the governing body of the parish. The governing body of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The governing body of any parish imposing taxes hereunder is authorized to establish the formula or method of allocating the avails or proceeds of the tax in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. B. The levy, collection and use of the proceeds of the sales tax herein authorized to be levied shall be subject to and be governed by the provisions of R.S. 47:338.65 through 338.78 in all respects. Acts 1957, No. 50, §1. Amended by Acts 1961, No. 59, §1; Acts 1962, No. 155, §§1, 2; Acts 1964, No. 17, §1; Acts 1964, No. 25, §1; Acts 1965, No. 134, §1; Acts 1966, No. 400, §1; Acts 1968, No. 34, §1; Acts 1968, No. 616, §1; Acts 1974, No. 379, §1; Acts 1974, No. 484, §1; Acts 1974, No. 528, §1; Acts 1976, No. 543, §1; Redesignated from R.S. 33:2721 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.53 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.53. Collection of sales and use taxes in certain parishes

RS 338.53 - Collection of sales and use taxes in certain parishes Any sales and use tax levied by a political subdivision shall be collected by the sheriff of the parish in which the political subdivision is located if sales and use taxes levied by the political subdivision are being collected by the sheriff on the effective date of this Section. The sheriff shall receive such reimbursement and remuneration for such collection as is otherwise provided by law. Acts 1983, No. 701, §1; Redesignated from R.S. 33:2721.5 pursuant to Acts 2011, No. 248, §4. {{NOTE: SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}
LA Rev Stat § 47:338.54.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.54.1. Sales and use rate tax limits; Lafourche Parish

RS 338.54.1 - Sales and use rate tax limits; Lafourche Parish  The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate the levy of the full rate of a sales and use tax that was approved by the voters on September 27, 1986, if the tax increase is approved by a majority of the voters of the district who vote on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters of the district on September 27, 1986, the incremental change in the tax rate from the rate levied on July 1, 2018, is not subject to the combined rate limitation in R.S. 47:338.54 and shall not limit in any respect the taxing authority granted to any other political subdivision prior to July 1, 2018.  Acts 2018, No. 539, §1, eff. May 28, 2018.
LA Rev Stat § 47:338.57 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.57. Authorization to levy and collect additional sales and use tax in Morehouse Parish

RS 338.57 - Authorization to levy and collect additional sales and use tax in Morehouse Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Morehouse Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Morehouse Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Morehouse and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Morehouse Parish, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Morehouse Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax. D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1996, No. 2, §1, eff. May 31, 1996; Redesignated from R.S. 33:2721.9 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.58 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.58. Authorization to levy and collect additional sales and use tax in Livingston Parish

RS 338.58 - Authorization to levy and collect additional sales and use tax in Livingston Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Livingston Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Livingston Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Livingston and shall be levied upon the sale at retail, the use, lease, or rental, the consumption of tangible personal property, and on sales of services in Livingston Parish, all as defined in Chapter 2 of this Subtitle; provided that the ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Livingston Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax. D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1997, No. 2, §1, eff. May 1, 1997; Redesignated from R.S. 33:2721.10 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.59 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.59. Authorization to levy and collect additional sales and use tax in Catahoula Parish

RS 338.59 - Authorization to levy and collect additional sales and use tax in Catahoula Parish A. Notwithstanding any other provision of law to the contrary, the governing authority of Catahoula Parish may levy and collect an additional one percent sales and use tax within the parish under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, which shall be in addition to the taxes authorized by R.S. 47:338.54. B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the governing authority of Catahoula Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. C. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Catahoula and shall be levied upon the sale at retail, the use, lease, or rental, the consumption of tangible personal property, and on sales of services in Catahoula Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Catahoula Parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax. D. This tax shall be in addition to all other sales and use taxes being collected by the parish governing authority and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1998, No. 33, §1, eff. June 24, 1998; Redesignated from R.S. 33:2721.11 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:338.60 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§338.60. Authorization to levy and collect additional sales and use tax in Tensas Parish

RS 338.60 - Authorization to levy and collect additional sales and use tax in Tensas Parish A. The governing authority of Tensas Parish may levy and collect an additional sales and use tax not in excess of three-fourths of one percent. B. The tax authorized by this Section shall be in addition to all other taxes which the governing authority of Tensas Parish is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the combined rate limitation established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the parish or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations. C. The proceeds of the tax herein authorized may be used for such lawful purposes as are determined by the governing authority of Tensas Parish, including the funding of a portion of the avails of the tax into bonds in the manner provided by law. D. The sales and use tax so levied shall be imposed by ordinance of the governing authority of the parish of Tensas and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property, and on sales of services in Tensas Parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the said governing authority only after the question of the imposition of the tax has been submitted to the qualified electors of Tensas Parish at an election conducted in accordance with the election laws of the state, and a majority of those voting on the proposition have voted in favor of the imposition of the tax. E. The sales and use tax herein authorized shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle. Acts 1999, No. 16, §1, eff. May 20, 1999; Redesignated from R.S. 33:2721.12 pursuant to Acts 2011, No. 248, §4.