reglab/housing_qa huggingface dataset:
LA Rev Stat § 39:786 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§786. Levy and collection of tax

RS 786 - Levy and collection of tax The governing authority of any parish, for the parish or any ward therein, or the municipal authorities of any municipality, shall, when the vote is in favor of the levy of the taxes, levy and collect annually, in addition to other taxes, a tax upon all taxable property within the parish, ward or municipality, in an amount sufficient to pay the amount specified to be paid in the ordinance, and the parish and municipal governing authorities shall have the same authority and right to enforce the collection of the special tax authorized by the election as may be conferred upon them for the collection of other taxes. The taxes so collected shall be used for the purpose named in the ordinance, and shall be paid over, when collected by the proper officers, to the treasurer for the person or corporation entitled thereto, after deducting lawful commission for collecting them.
LA Rev Stat § 39:787 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§787. Conduct of election

RS 787 - Conduct of election The election shall be held in the same manner as provided by law for general elections, and the result thereof shall be announced and promulgated by the president of the governing authority of the parish or municipality.
LA Rev Stat § 39:788 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§788. Assignment of right to tax

RS 788 - Assignment of right to tax The right to receive the whole or any portion of the taxes may be assigned and transferred by the railway company or corporation, water transportation lines, water works, electrical lines, power plants and motor bus lines for the carrying of passengers, to any person, partnership or other company or corporation; and the person, partnership or other company or corporation shall have the same right to enforce the collection and payment of the taxes, as the railway company or corporation, water transportation lines, water works, electrical lines, power plants and motor bus lines for the carrying of passengers would have had if the assignment had not been made. No tax shall be paid by the parish, city or incorporated town until the railway company or corporation, water transportation lines, water works, electrical lines, power plants and motor bus lines for the carrying of passengers, in favor of which the tax has been voted is completed and in operation, to the point in the parish, city or incorporated town as may be specified in the ordinance.
LA Rev Stat § 39:791 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§791. Blank. See, now, R.S. 33:7726

RS 791 - Blank. See, now, R.S. 33:7726
LA Rev Stat § 39:801 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§801. Purpose; millage authorization

RS 801 - Purpose; millage authorization For the purpose of acquiring sites for, or for constructing or improving public buildings, including housing for public health units, roads, bridges, levees, sewage or drainage works, incinerators or other works of permanent public improvement, title to which shall be in the public, or for the maintenance or operating expense thereof, or for the maintenance and operation of public health units, any political subdivision may levy taxes without limitation as to amount, provided that the rate, purpose and duration of any such special tax shall have been submitted to the voters qualified to vote in the political subdivision in which the tax is to be levied, and a majority of those voting shall have voted in favor thereof. Acts 1970, No. 434, §1. Amended by Acts 1976, No. 639, §1.
LA Rev Stat § 39:802 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§802. Special taxes; limitations

RS 802 - Special taxes; limitations For the purpose of providing municipal services and for the maintenance and operation of municipal service departments, including the acquisition of necessary equipment, for which the levy of a special tax is not herein presently authorized, the municipal authorities of any municipality in this state may levy taxes in excess of the limitations otherwise fixed in the Constitution of Louisiana, not to exceed in any one year ten mills on the dollar of assessed valuation within the municipality, provided such special tax shall not run longer than ten years and the rate, purpose and duration of the tax shall have been first submitted to the voters qualified to vote in the municipality in which the tax is to be levied and, a majority of those voting shall have voted in favor thereof, as provided by existing laws. Acts 1970, No. 434, §2. Amended by Acts 1982, No. 440, §1.
LA Rev Stat § 39:803 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§803. Elections

RS 803 - Elections In elections required under this Part, voting machines shall be used and, insofar as practicable, said election shall be called, conducted, canvassed and promulgated in accordance with the provisions of R.S. 39:501-39:518, except that the right to vote at such election shall not be restricted to taxpaying voters and assessed valuation shall not be voted. Acts 1970, No. 434, §3.
LA Rev Stat § 39:804 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§804. Operable date of act

RS 804 - Operable date of act Provided, however, that the provisions of this Act shall only become operable if the provisions of the Louisiana Constitution or laws which limit the right to vote at elections on the incurring of debt, issuance of bonds, or levying of special taxes to qualified electors who are also property taxpayers are removed by constitutional amendment or are held to be in violation of the Constitution of the United States by the supreme court of this state or the Supreme Court of the United States. Acts 1970, No. 434, §4.
LA Rev Stat § 39:811 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§811. Local funds for support of elementary and secondary schools

RS 811 - Local funds for support of elementary and secondary schools Under the authority of Article VIII, Section 13(C) (Third) of the Constitution of 1974, for the purpose of giving additional support to public elementary and secondary schools in addition to the ad valorem maintenance tax authorized by Article VIII, Section 13(C) (First) and (Second) of the Constitution of 1974, any parish, school district, or subschool district, or any municipality or city school board which supports a separate city system of public schools may levy an ad valorem tax for a specific purpose when authorized by a majority of electors voting in the parish, municipality, district or subdistrict in an election held for that purpose. Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.
LA Rev Stat § 39:812 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§812. Limitations

RS 812 - Limitations The amount, millage rate, duration, and purpose of any tax authorized under this Part shall be in accord with the proposition voted on and approved by the electors in the special election which authorized the levy and collection of the special tax, provided that the gross millage rate of all taxes authorized under this Part shall not exceed seventy mills in the aggregate at any one time in addition to the annual five mill ad valorem maintenance tax authorized by Article VIII, Section 13(C) (First) of the Constitution of Louisiana, and the annual thirteen mill ad valorem maintenance tax authorized for the Orleans Parish School Board by Article VIII, Section 13(C) (Second) of the Constitution of Louisiana, and the duration of any such tax shall not exceed ten years; provided however, any such tax levied solely for the specific purpose of maintenance of capital facilities or installation of climate control mechanisms in existing classroom facilities may be levied for up to twenty years. All taxes previously voted that fall within the limitation imposed by this Section and which were otherwise legally voted are hereby ratified. Added by Acts 1975, Ex.Sess., No. 28, §1, eff. Feb. 20, 1975; Amended by Acts 1979, No. 548, §1; Acts 1982, No. 402, §1; Acts 1987, No. 798, §1.
LA Rev Stat § 39:813 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§813. Levy of tax; contesting validity

RS 813 - Levy of tax; contesting validity A. If the electors vote in favor of the proposition to levy taxes, authorized by this Part, the governing authority, after promulgation of the results of the election and pursuant to the terms of the proposition submitted, shall levy the special taxes so authorized. B. The resolution promulgating the result of the special tax election shall be published once in the official journal of the political subdivision. C. For sixty days after promulgation of the result of an election held to levy a tax hereunder, any person in interest may contest the legality of the election or the tax authorized for any cause. After that time no one shall have any cause or right of action to contest the regularity, formality, or legality of the election. If the validity of any election, or tax authorized or provided for is not raised within the sixty days, the authority to levy the tax, the legality thereof, and the taxes shall be presumed to be valid. Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.
LA Rev Stat § 39:814 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§814. Election procedure

RS 814 - Election procedure Elections under this Part shall be called and conducted and the returns thereof canvassed in accordance with the procedures provided by law for special tax elections, and wherever such law is inapplicable, in accordance with the general election laws of this state. Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.
LA Rev Stat § 39:815 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§815. Special taxes authorized between January 1, 1975 and February 20, 1975; ratified

RS 815 - Special taxes authorized between January 1, 1975 and February 20, 1975; ratified Any special tax, for giving additional support to public elementary and secondary schools, authorized by an election held on or after January 1, 1975 but prior to the effective date of this Part is hereby validated, confirmed and ratified to the extent such tax, when levied and collected, does not exceed the limitation contained in this Part. Added by Acts 1975, 1st Ex.Sess., No. 28, §1, eff. Feb. 20, 1975.
LA Rev Stat § 39:821 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§821. Subdivisions; power to borrow

RS 821 - Subdivisions; power to borrow  In addition to the authority to borrow money or incur indebtedness provided by any act or statute, political subdivisions may borrow money from any governmental agency of the United States or may borrow money from any other source provided said loan is insured, indorsed, or guaranteed by any governmental agency of the United States, for any purpose for which any loan to any subdivision is authorized by any act of Congress now in existence or hereafter enacted, or by any agency of the United States acting under any such act. Provided further, that this Section shall not be deemed the exclusive authority under which political subdivisions may borrow money or incur indebtedness and in no manner prohibits or limits the right of political subdivisions to borrow money or incur indebtedness under the provisions of any other act or statute. NOTE: §821 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 821 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1964, No. 59, §1; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:822 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§822. Evidence of indebtedness

RS 822 - Evidence of indebtedness  Any political subdivision which is authorized to incur debt, may, as evidence of any loan, issue bonds, notes or certificates of indebtedness. NOTE: §822 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 822 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:823 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§823. Constitutional limitations; exceptions

RS 823 - Constitutional limitations; exceptions  No debt shall be incurred and no bonds shall be issued in excess of the limitations now or hereafter prescribed by the constitution and laws of this state, except in any case where the President or any other designated authority of the United States, in his or its discretion, and under such terms as he or it may prescribe, may extend any of the benefits of any act of congress to any political subdivision. NOTE: §823 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 823 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:825 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§825. Form of bonds; terms

RS 825 - Form of bonds; terms  The bonds, notes or certificates of indebtedness issued under the authority of this Part shall be negotiable, and shall be issued in such sums or denominations as the political subdivision or its governing authority may prescribe. They shall be payable to bearer, or to the United States of America, or to any governmental agency of the United States, or to such payees as the political subdivision or its governing authorities may prescribe, and shall be signed by the president and attested by the secretary of the governing authority, or shall be signed by the mayor and attested by the clerk in the case of a municipality. They shall have affixed thereto the seal of the political subdivision issuing them, if it has a seal. NOTE: §825 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 825 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1964, No. 59, §1; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:826 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§826. Issuing date; principal and interest

RS 826 - Issuing date; principal and interest  The bonds, notes, or certificates of indebtedness all may be issued at one time or from time to time as the governing authority in its discretion may determine. They shall bear interest at such rate or rates specified in the resolution authorizing their issuance from their respective date or dates of issue, payable semiannually, annually, or as the governing authority in its discretion may determine, and which may be evidenced by coupons attached to the bonds, notes, or certificates of indebtedness and executed by facsimile signatures of the officers who sign them. However, the governing authority may issue amortized bonds, notes, or certificates of indebtedness without coupons providing for partial payments of principal and accrued interest at stated periods for a definite time, at the expiration of which time the entire debt will be extinguished if the principal and interest has been fully paid and discharged. Such amortized bonds, notes, or certificates of indebtedness may be delivered upon partial payment of the principal amount thereof, and shall constitute legal, valid, and binding obligations of the political subdivision to the amount received in payment for the principal amount thereof. In such case, interest on the bonds, notes, or certificates of indebtedness shall accrue only from date thereof on that portion of the principal amount for which payment is received at delivery, and interest will begin to accrue on the remaining portions of the principal amount thereof upon the payment therefor. Both the principal and interest shall be payable at any place or at any bank in the United States that is designated by the governing authority, with the approval of the purchaser. NOTE: §826 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 826 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Amended by Acts 1964, No. 59, §1; Acts 1980, No. 259, §1, eff. July 12, 1980; Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:827 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§827. Maturity

RS 827 - Maturity  Each issue of the bonds, notes or certificates of indebtedness shall mature serially in annual installments, beginning not more than three years and ending in not more than forty years from date of issue. NOTE: §827 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 827 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:828 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§828. Refunding on maturity

RS 828 - Refunding on maturity  If funds are not available to retire the bonds, notes or certificates of indebtedness at maturity, the governing authority of any political subdivision may, for the purpose of refunding or renewing them issue negotiable refunding bonds, notes or certificates of indebtedness not exceeding in amount the bonds refunded or indebtedness due, and with such maturities as in the discretion of the governing authority may seem necessary and proper, and otherwise conforming generally with the provisions of this Part, except that any holder of any outstanding bond, note or certificate of indebtedness which has matured and has not been paid for lack of funds may upon surrendering it to the issuing authority receive in substitution therefor a refunding bond, note or certificate of indebtedness of the same amount. NOTE: §828 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 828 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:829 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§829. Registration

RS 829 - Registration  Bonds issued under the provisions of this Part may be registered as to principal only, or as to principal and interest, in the name of the holder, on the books of the governing authority, in such manner as the governing authority may prescribe, and they may be discharged from registration as the governing authority may prescribe. NOTE: §829 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 829 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:830 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§830. Sale of bonds; interest permitted

RS 830 - Sale of bonds; interest permitted  The governing authority may negotiate and dispose of the bonds, notes or certificates of indebtedness authorized to be issued, by this Part as it sees fit, from time to time, in whole or in part; provided, that they shall not be sold to yield more than six per cent. NOTE: §830 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 830 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.
LA Rev Stat § 39:831 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§831. Public works authorized

RS 831 - Public works authorized  Any political subdivision shall, in order to carry out the object of this Part, have authority to undertake, own and operate, a comprehensive program of public works, which shall include among other things the following:  (1) Construction, repair and improvement of public highways, streets and parkways, public buildings, and any publicly owned instrumentalities and facilities;  (2) Conservation and development of natural resources, including control, utilization, and purification of waters, prevention of soil or coastal erosion, development of water power, transmission of electric energy, and construction of river and harbor improvements and flood control;  (3) Any projects of the character heretofore constructed or carried on either directly by public authority or with public aid to serve the interests of the general public;  (4) Construction, reconstruction, alteration, or repair under public regulation or control of low-cost housing or slum-clearance projects;  (5) Any project of any character heretofore eligible for loans under subsection (a) of Section 201 of the Emergency Relief and Construction Act of Congress of 1932, as amended, whether included in the foregoing classes or not, including any self-liquidating project which will be made self-supporting and financially solvent and the construction cost of which will be returned within a reasonable period by means of tolls, fees, rents, or other charges, or by other means;  (6) Any revenue-producing public utility, instrumentality or facility;  (7) Construction, acquisition, repair, extension or improvement of any buildings or facilities which any subdivision has authority to construct, acquire, repair, extend or improve under general or specific provisions of the law creating it, or under any other law.  And the proceeds of any such loan or of the sale of said bonds, notes or certificates of indebtedness shall be applied to the purpose for which the debt is incurred by the governing authority incurring it. NOTE: §831 as repealed by Acts 2018, No. 569, eff. July 1, 2021. RS 831 - Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.  Acts 2018, No. 569, §2, eff. July 1, 2021.