reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.43. Redesignated as R.S. 47:338.207 pursuant to Acts 2011, No. 248, §4.

RS 33:2740.43 - Redesignated as R.S. 47:338.207 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.44. Special local taxes; Bossier Parish Elderly Services District

RS 33:2740.44 - Special local taxes; Bossier Parish Elderly Services District
A. The governing authority of the Bossier Parish Elderly Services District, as created by this Section, may levy an ad valorem tax on all taxable property in the parish.
B.(1) Such tax shall be levied by ordinance of the governing authority of the district adopted only after the question of its levy has been approved by a majority of the registered voters of the district voting at an election held for that purpose in accordance with the Louisiana Election Code.
(2) The proposition submitted to the voters shall state the amount of the tax, which shall not exceed three mills, and the duration of the tax, which shall not exceed ten years.
(3) The governing authority may call an election for the purpose of putting such question before the voters.
(4) The governing authority of the district shall have all authority it has as governing authority of the parish for collecting and enforcing the collection of the tax authorized by this Section.
C.(1) The Bossier Parish Elderly Services District is hereby created as a body politic and corporate and a political subdivision of the state, as defined in the Constitution of Louisiana, for the purpose of providing services to the elderly residents of Bossier Parish.
(2) The boundaries of the district shall be coterminous with the boundaries of the parish.
(3) The district may expend funds, from the tax authorized by this Section or from any other source, as it deems necessary or appropriate for carrying out the purposes of the district.
D. The governing authority of the district may enter into a cooperative endeavor agreement, pursuant to Article VII, Section 14(C) of the Constitution of Louisiana, with the Bossier Council on Aging, Inc. in order to carry out the purposes of the district. Such an agreement shall meet all of the following requirements:
(1) It shall be reduced to writing.
(2) It shall be effective only after the governing authority of the district adopts an ordinance setting forth its terms.
(3) It shall contain a provision prohibiting any member of the board of directors of the Bossier Council on Aging, Inc. from receiving compensation for service as a member or officer of the board.
Acts 1998, No. 12, §1, eff. June 22, 1998.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.45. Public cemetery maintenance; ad valorem tax; Morehouse Parish

RS 33:2740.45 - Public cemetery maintenance; ad valorem tax; Morehouse Parish
In addition to the ad valorem tax authorized by R.S. 33:2740.1, the governing authority of Morehouse Parish may levy ad valorem taxes in any ward in Morehouse Parish not to exceed two mills, to be used for the maintenance and upkeep of public cemeteries located in such ward. The taxes shall be levied only after the question of the imposition of the taxes has been submitted to the qualified electors of such ward at an election to be conducted in accordance with the general 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 taxes.
Acts 1998, No. 11, §1, eff. June 22, 1998.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.47. New Orleans Central City Economic Development District

RS 33:2740.47 - New Orleans Central City Economic Development District
A. The New Orleans Central City Economic Development District, hereinafter referred to as the "district", is hereby created and is declared to be a body politic and political subdivision of the state of Louisiana, as defined in Article VI, Section 44 of the Constitution of Louisiana. The district, acting through its board of commissioners, the governing authority of said district, is hereby granted all of the rights, powers, privileges, and immunities granted to political subdivisions for industrial, commercial, research, and economic development purposes, excluding the powers of expropriation and taxation.
B. The district is established for the primary object and purpose of establishing and adopting a master economic development plan for the central city area.
C. The boundaries of the district shall be comprised of that area of the city bounded by Howard Avenue, Carondelet Street, Simon Bolivar, and Washington Ave.
D.(1) The board of commissioners, hereinafter referred to as the "board", shall be composed of the following members:
(a)(i) One member shall be the mayor of New Orleans or his designee.
(ii) One member shall be appointed by the mayor of New Orleans.
(b) One member shall be the city councilman who represents the district or his designee.
(c)(i) One member shall be the state senator who represents the district or his designee.
(ii) One member shall be appointed by the state senator who represents the district.
(d) Each state representative who represents the district shall be a member or shall appoint a designee.
(e) Three members shall be members of and appointed by Central City Partnership.
(f) Two members shall be members of and appointed by the Aretha Castle Halley Business Association.
(2) The state senator who represents the district shall call the first meeting of the board no later than January 31, 2000. At the first meeting the members shall elect a chair, a vice chairman, secretary, and any other officers needed.
(3) In preparation of the economic development plan, as provided in Subsection A of this Section, the board shall make careful and comprehensive surveys and studies of present conditions and future economic growth of the district. A plan shall be made with the general purpose of guiding and accomplishing coordinated, adjusted, and harmonious economic development of the district, which will, in accordance with present and future needs, best promote the natural, cultural, and economic resources of the district and the citizens and businesses in the district.
Acts 1999, No. 500, §1, eff. June 28, 1999.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.48. Repealed by Acts 2011, 1st Ex. Sess., No. 20, §2, eff. June 12, 2011.

RS 33:2740.48 - Repealed by Acts 2011, 1st Ex. Sess., No. 20, §2, eff. June 12, 2011.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.56. Columbia; downtown development district

RS 33:2740.56 - Columbia; downtown development district
The Columbia Downtown Historical District as created and provided for by ordinance 93-4, adopted May 11, 1993, and any amendment thereto, shall be deemed to be and shall be recognized as a downtown development district.
Acts 2003, No. 513, §1, eff. June 20, 2003.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.61. Downtown development district; city of Donaldsonville

RS 33:2740.61 - Downtown development district; city of Donaldsonville
A historic district created and provided for by ordinance by the governing authority of the city of Donaldsonville shall be deemed to be and shall be recognized as a downtown development district.
Acts 2003, No. 842, §1; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.65. Franklin; downtown development district

RS 33:2740.65 - Franklin; downtown development district
The Franklin Downtown Development District of the city of Franklin, as created and provided for by city ordinance 3099, adopted May 17, 2005, and any amendment thereto, shall be deemed to be and shall be recognized as a downtown development district.
Acts 2006, No. 476, §1, eff. June 22, 2006.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.68. Redesignated as R.S. 47:338.208 pursuant to Acts 2011, No. 248, §4.

RS 33:2740.68 - Redesignated as R.S. 47:338.208 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.69. Redesignated as R.S. 47:338.209 pursuant to Acts 2011, No. 248, §4.

RS 33:2740.69 - Redesignated as R.S. 47:338.209 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.70.5. East Baton Rouge; rebate of sales taxes

RS 33:2740.70.5 - East Baton Rouge; rebate of sales taxes
A. The governing authority of the city of Baton Rouge and the parish of East Baton Rouge may, subject to the requirements of Subsection B of this Section, rebate to the taxpayer revenue from city or parish sales and use taxes the governing authority levies that were collected on the sale of admission tickets to an event that meets one of the following criteria:
(1) The event was held in a publicly owned facility that has a seating capacity of at least seven thousand five hundred.
(2) The event was held for two or more days, and average daily attendance was at least seven thousand five hundred.
B. The governing authority shall not rebate sales and use taxes unless the governing authority of Visit Baton Rouge recommends the rebate and the city-parish governing authority approves the rebate prior to the commencement of ticket sales for the event.
Acts 2023, No. 352, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.72. Legislative findings

RS 33:2740.72 - Legislative findings
The legislature finds that:
(1) There is a need for uniform, focused, and fair procedures in state law to provide a reasonable alternative for the establishment, power, operation, and duration of independent districts to promote, manage, maintain, and develop business improvement and development districts within municipalities and parishes.
(2) It is the legislative intent and purpose in implementing Article VI, Sections 19 and 36 of the Constitution of Louisiana, based upon, and consistent with, legislative findings of fact and declarations of policy, to authorize a uniform procedure by general law to establish an independent special district as an alternative method to promote, manage, maintain and develop business improvement and development districts in municipalities and parishes through the levy and collection of special assessments. It is further the legislative intent and purpose to provide by general law for the uniform operation, exercise of power, and procedure for termination of any such independent district. It is further the purpose and intent of the legislature that a district created under this Subpart not have or exercise any zoning or permitting power. It is further the purpose and intent of the legislature that no debt or obligation of a district shall constitute a burden on any local government without its consent.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.74. Establishment of district

RS 33:2740.74 - Establishment of district
A. The method for the establishment of a business improvement district shall be pursuant to an ordinance adopted by the governing body of the municipality or parish in which the area of land is located granting a petition for the establishment of a business improvement district. The petition for the establishment of a business improvement district shall be filed by the petitioner with the governing authority of the municipality or parish. The petition shall contain:
(1) A description of the boundaries of the district.
(2) The written consent to the establishment of the district by all landowners whose immovable property is to be included in the district.
(3) A designation of five persons to be the initial members of the board of commissioners, who shall serve in that office until replaced by elected members as provided in R.S. 33:2740.75(B)(1).
(4) The proposed name of the district.
(5) A map of the proposed district showing existing infrastructure, if any.
(6) Based upon available data, the proposed timetable for construction of the district services and the estimated cost of constructing the proposed services.
B. A public hearing on the petition shall be conducted by the governing authority of the municipality or parish within forty-five days after the petition is filed unless an extension of time is requested by the petitioners and granted by the governing authority of the municipality or parish. The hearing shall be held at an accessible location in the municipality or parish in which the business improvement district is to be located. The petitioner shall cause a notice of the hearing to be published in a newspaper at least once a week for the four successive weeks immediately prior to the hearing. Such notice shall give the time and place for the hearing, a description of the area to be included in the district, and any other relevant information which the establishing governing bodies may require. The advertisement shall be published in the official journal of the municipality or parish.
C. The governing authority of the municipality or parish shall consider the record of the public hearing and any other relevant factors in making its determination to grant or deny a petition for the establishment of a business improvement district.
D. An ordinance establishing a business improvement district shall include the boundaries of the district, the names of the five persons designated to be the initial members of the board of commissioners of the district, and the name of the district.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.75. Board of commissioners; members and meetings

RS 33:2740.75 - Board of commissioners; members and meetings
A. The board of the district shall exercise the powers granted to the district pursuant to this Subpart. The board shall consist of five members; except as otherwise provided herein, each member shall hold office for a term of four years and until a successor is chosen and qualifies. The initial members of the board shall be residents of the state and two of such initial members shall have their principal place of business within the district.
B.(1) Commencing six years after the initial appointment of members, the position of each member whose term has expired shall be filled by a qualified elector of the district, elected by the qualified electors of the district in accordance with Title 18 of the Louisiana Revised Statutes of 1950.
(2) Members of the board shall be known as commissioners and, upon entering into office, shall take an oath of office. They shall hold office for the terms for which they were elected or appointed and until their successors are chosen and qualified. If, during the term of office, a vacancy occurs, the remaining members of the board shall fill the vacancy by an appointment for the remainder of the unexpired term.
(3) A majority of the members of the board constitutes a quorum for the purposes of conducting its business and exercising its powers and for all other purposes. Action taken by the district shall be upon a vote of a majority of the members present unless general law or a rule of the district requires a greater number.
(4) As soon as practicable after each election or appointment, the board shall organize by electing one of its members as chair and by electing a secretary, who need not be a member of the board, and such other officers as the board may deem necessary.
(5) The board shall keep a permanent record book in which shall be recorded minutes of all meetings, resolutions, ordinances, proceedings, and any and all corporate acts. The record book shall be opened to inspection in accordance with R.S. 44:31 et seq.
(6) Each commissioner shall be entitled to receive for his services a per diem not to exceed seventy-five dollars per meeting and such travel expenses as may be authorized in the bylaws of the district.
(7) All meetings of the board shall be conducted in accordance with R.S. 42:11 et seq.
C. In any parish or municipality which operates under a home rule charter which provides for the governing authority of any special district lying wholly within the parish or municipality, such charter provisions shall supersede the provisions of this Subpart relating to the membership of the board.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.76. Board of commissioners; general duties

RS 33:2740.76 - Board of commissioners; general duties
A. The board may employ and fix the compensation of a district manager. If employed, the district manager shall have charge and supervision of the works of the district and shall be responsible for preserving and maintaining any improvement or facility constructed or erected pursuant to the provisions of this Subpart, for maintaining and operating the equipment owned by the district, and for performing such other duties as may be prescribed by the board. The district manager may hire or otherwise employ and terminate the employment of such other persons, including, without limitation, professional, supervisory, and clerical employees, as may be necessary and authorized by the board. The compensation and other conditions of employment of the officers and employees of the district shall be as provided by the board. Notwithstanding R.S. 42:1101 et seq., the district manager or a board member or district employee may be a stockholder, officer, or employee of a landowner.
B. The board shall designate a person who is a resident of the state as treasurer of the district, who shall have charge of the funds of the district. Such funds shall be disbursed only upon the order, or pursuant to the resolution, of the board by warrant or check countersigned by the treasurer and by such other person as may be authorized by the board. The board may give the treasurer such other or additional powers and duties as the board may deem appropriate and may fix his or her compensation. The board may require the treasurer to give a bond in such amount, on such terms, and with such sureties as may be deemed satisfactory to the board to secure the performance by the treasurer of his or her powers and duties. The financial records of the district shall be audited by an independent certified public accountant at least once a year.
C. The board may select as a depository for its funds any qualified public depository as defined in R.S. 39:1211 et seq.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.77. Disclosure of public financing

RS 33:2740.77 - Disclosure of public financing
The district shall take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to immovable property undertaken by the district. Such information shall be made available to all existing residents, and to all prospective residents, of the district.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.78. Development activities

RS 33:2740.78 - Development activities
A. In order to effectuate the purposes of this Subpart, the board shall have the specific authority provided in R.S. 33:2740.79; such authority shall be exercised solely within the district.
B. The board shall formulate a redevelopment plan or plans for the district and submit any plan to the governing authority of the municipality or parish for review. The board shall formulate a program or programs to implement any redevelopment plan. Such a program shall implement the various plans in such a manner as to aid and encourage private development of the area and to promote and coordinate public development. In formulating such a program, the board may conduct studies and may consult with all departments of the municipality or parish and other public or private agencies concerned with matters affecting or affected by the program.
C. After adoption of the development program, the board may implement any portion thereof in such manner as shall, in its judgment, most likely accomplish said program. To that end, the district may employ or contract with engineers, architects, attorneys, underwriters, and other professionals necessary for the financing and implementation of the construction, renovation, maintenance, or operation of facilities described in the redevelopment plan and may contract in accordance with law for the construction, renovation, maintenance, or operation of the facilities.
D. The board shall prepare each year an annual budget in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301 et seq.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.80. Revenue; assessments; ad valorem

RS 33:2740.80 - Revenue; assessments; ad valorem
A. Subject to the approval of the governing authority of the municipality or parish and district electors as provided in Subsection C of this Section, the district may levy an ad valorem tax for such number of years as may be provided in the proposition authorizing its levy as an assessment for the purpose of carrying out the purposes contemplated by the redevelopment plan and for the operating expenses of the district.
B. Any ad valorem tax levied by the district, including taxes levied under Subsection A of this Section shall be subject to homestead exemption as provided by Article VII, Section 20 of the Constitution of Louisiana.
C. No ad valorem tax may be levied under the provisions of Subsection A of this Section unless authorized by a majority of the electors within the boundaries of the district as provided for in R.S. 33:2740.73 of this Subpart who vote at an election held for that purpose in accordance with the applicable provisions of the Louisiana Election Code. The governing authority of the municipality or parish shall call any such election.
D. Any tax levied under authority of the Section shall be in addition to all other taxes which other political subdivisions in the municipality or parish nor or hereafter may be authorized by law to levy and collect. All services and programs to be provided from the proceeds of the tax shall be in addition to the services and programs which are otherwise provided by other governing authorities.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.82. Bonds and notes; miscellaneous

RS 33:2740.82 - Bonds and notes; miscellaneous
A. The district may issue bond anticipation notes in accordance with the provisions of R.S. 39:1460.1 et seq.
B. The district may issue short-term revenue bonds for paying any of the expenses of the district in accordance with the provisions of R.S. 39:1470 et seq.
C. The district may issue refunding bonds in accordance with the provisions of R.S. 39:1444 et seq.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.83. Approval of issuance of bonds by State Bond Commission

RS 33:2740.83 - Approval of issuance of bonds by State Bond Commission
The approval of the State Bond Commission shall be obtained prior to the issuance of any bonds of the district pursuant to the rules and regulations of the State Bond Commission.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.84. Exemption from taxes

RS 33:2740.84 - Exemption from taxes
It is hereby determined that the creation of the district and the carrying out of its public functions and corporate purposes is, in all respects, a public and governmental purpose for the benefit of the people of the state, and for the improvement of their health, safety, welfare, prosperity, and security, and that said functions and purposes are public purposes and that the district will be performing an essential governmental function in the exercise of the powers conferred upon it by this Subpart. All obligations authorized to be issued by the district pursuant to the provisions of this Subpart, together with interest thereof, income therefrom, and gain upon the sale thereof shall be exempt from all state and local taxes.
Acts 2003, No. 904, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.85. Bonds not debts of state governmental units

RS 33:2740.85 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.86. Contraction or expansion of district; termination; dissolution

RS 33:2740.86 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2740.87. Notice of establishment

RS 33:2740.87 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2741. Redesignated as R.S. 47:337.5.1 pursuant to Acts 2011, No. 248, §4.

RS 33:2741 - Redesignated as R.S. 47:337.5.1 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2742. Estimate of expenditures; notice

RS 33:2742 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2743. Levy of tax to defray expenses in criminal proceedings

RS 33:2743 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2744. Reduction of interest charge and penalties on unpaid taxes

RS 33:2744 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2745. Time for levy and payment of municipal tax

RS 33:2745 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2746. Penalty for nonpayment of tax

RS 33:2746 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2747. Redesignated as R.S. 47:337.16.1 pursuant to Acts 2011, No. 248, §4.

RS 33:2747 - Redesignated as R.S. 47:337.16.1 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2748. Redesignated as R.S. 47:337.16.2 pursuant to Acts 2011, No. 248, §4.

RS 33:2748 - Redesignated as R.S. 47:337.16.2 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2749. Redesignated as R.S. 47:337.16.3 pursuant to Acts 2011, No. 248, §4.

RS 33:2749 - Redesignated as R.S. 47:337.16.3 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2750. Redesignated as R.S. 47:337.16.4 pursuant to Acts 2011, No. 248, §4.

RS 33:2750 - Redesignated as R.S. 47:337.16.4 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2751. Redesignated as R.S. 47:337.16.5 pursuant to Acts 2011, No. 248, §4.

RS 33:2751 - Redesignated as R.S. 47:337.16.5 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2752. Redesignated as R.S. 47:337.16.6 pursuant to Acts 2011, No. 248, §4.

RS 33:2752 - Redesignated as R.S. 47:337.16.6 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2753. Redesignated as R.S. 47:337.11.3 pursuant to Acts 2011, No. 248, §4.

RS 33:2753 - Redesignated as R.S. 47:337.11.3 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2754. 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 33:2754 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2755. Municipalities under home rule or legislative charters; levy and collection of property assessments for public works

RS 33:2755 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2756. Employment tax on nonresidents

RS 33:2756 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2757. Collection of taxes levied in St. Bernard Parish

RS 33:2757 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2758. Collection of ad valorem property taxes in Cameron Parish

RS 33:2758 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2801. Maximum municipal property tax

RS 33:2801 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2803. Maximum parish property tax

RS 33:2803 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2804. School and special taxes excepted

RS 33:2804 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2805. Millage limitation; special districts in Jefferson Parish; exception with voter approval

RS 33:2805 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2806. Millage limitation; exception with voter approval

RS 33:2806 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2821. Transfer of surplus funds to property tax relief fund

RS 33:2821 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2822. Taxes to which tax exemption shall apply

RS 33:2822 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2823. Reimbursement of funds for loss from tax exemption

RS 33:2823 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2825. Exemption from parish license tax of municipalities levying an equivalent tax

RS 33:2825 - 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.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2826. Oak Street Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries

RS 33:2826 - Oak Street Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries
A. The Legislature of Louisiana hereby finds and declares that the continued viability of retail shopping areas is of vital importance to the people of this state and in particular in economically distressed or disadvantaged areas. Retail shopping areas provide substantial employment and economic activity and bring the availability of goods and services into the midst of our cities. In a number of large metropolitan areas the continued existence or economic viability of these important areas is being threatened. Therefore, it is declared that the purpose of this Section is to provide appropriate local tax relief to enable these economically threatened retail shopping areas to continue to be an economic hub of their respective communities.
B. The Oak Street Economically Disadvantaged Enterprise Zone, hereinafter referred to as the "zone", is hereby created and established in the parish of Orleans.
C. The zone shall include those retail establishments whose municipal address is within that portion of Oak Street from Carrollton Avenue to the Jefferson Parish line; all within the boundaries of Orleans Parish.
Acts 2001, No. 433, §1.