2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:9038.62. Gentilly Taxing District; parish of Orleans

RS 33:9038.62 - Gentilly Taxing District; parish of Orleans
A. Creation. The Gentilly Taxing District, a special taxing district and political subdivision of the state, referred to in this Section as the "district", is hereby created within the parish of Orleans.
B. Boundaries. The boundaries of the district shall encompass the area included within the following perimeter: the London Ave. Canal, Mirabeau, St. Anthony Ave., Filmore Ave., Dreaux Ave., the Industrial Canal, I-10, and I-610.
C. Purpose. The district is created to provide for cooperative economic development between the district, the city of New Orleans, and the owner or owners of businesses and property within the district in order to provide for renovation, restoration, and development within the district.
D. Governance. (1 ) In order to provide for the orderly development of the district and to effectuate the purposes of the district, the district shall be administered and governed by a seven member board of commissioners, referred to in this Section as the "board". The board shall be composed as follows:
(a) The state representative who represents House District No. 96, or his designee.
(b) The state representative who represents House District No. 97, or his designee.
(c) The state senator who represents Senate District No. 3, or his designee.
(d) The state senator who represents Senate District No. 4, or his designee.
(e) The mayor of the city of New Orleans, or his designee.
(f) The city council member whose district encompasses all or a greater portion of the area of the district, or his designee.
(g) The assessor for the area included within the district, or his designee.
(2)(a) Each designee shall be a resident of the district and a qualified voter of the city of New Orleans. Each designee shall also have his principal place of business in or own property in the district. Each designee shall serve at the pleasure of his respective designating authority. Members shall serve until their successors have been appointed and qualified.
(b) Any vacancy which occurs in the membership of the board shall be filled in the same manner as the original appointment.
(3) As soon as practicable after its appointment, the board shall meet and elect from its members a chairman, a vice chairman, a treasurer, and such other officers as it may deem appropriate. A secretary of the board may be selected from among the members or may be otherwise selected or employed by the board. The duties of the officers shall be fixed by bylaws adopted by the board.
(4) The board shall adopt such rules and regulations as it deems necessary or advisable for conducting its business and affairs and shall engage such assistants and employees as is needed to assist the board in the performance of its duties. It shall hold regular meetings as shall be provided by its bylaws and may hold special meetings at such times and places within or without the districts as may be prescribed in its rules or regulations.
(5) A majority of the members of the board shall constitute a quorum for the transaction of business. The board shall keep minutes of all regular and special meetings and shall make them available to the public in conformance with law.
(6) The members of the board shall serve without compensation; however, they shall receive travel allowance as reimbursement for expenses incurred while attending to the business of the district.
E.Rights and powers. (1) The district, acting by and through its board of commissioners, shall have and exercise all powers of a political subdivision and special taxing district necessary or convenient for the carrying out of its objects and purposes, including but not limited to the following:
(a) To sue and be sued.
(b) To adopt bylaws and rules and regulations.
(c) To receive by gift, grant, donation, or otherwise any sum of money, property, aid, or assistance from the United States, the state of Louisiana, or any political subdivision thereof, or any person, firm, or corporation.
(d) For the public purposes of the district to enter into contracts, agreements, or cooperative endeavors with the state and its political subdivisions or political corporations and with any public or private association, corporation, business entity, or individual.
(e) To appoint officers, agents, and employees, prescribe their duties, and fix their compensation. The board may appoint or hire an executive director as it deems necessary for the purpose of carrying out its day-to-day work operations for convenience and effectiveness in the administration of plans. The board may contract with consultants for project management and with developers or planners for such services as it may require. The board may delegate certain authority to its employees, consultants, and executive director to act on its behalf, which delegation of authority shall be specific and in writing.
(f) To acquire by gift, grant, purchase, lease, or otherwise such property as may be necessary or desirable for carrying out the objectives and purposes of the district and to mortgage and sell such property.
(g) In its own name and on its own behalf to incur debt and to issue bonds, notes, certificates, and other evidences of indebtedness. For this purpose, the district shall be deemed and considered to be an issuer for purposes of R.S. 33:9037 and shall, to the extent not in conflict with this Section, be subject to the provisions of R.S. 33:9037.
(h) To establish such funds or accounts as are necessary for the conduct of the affairs of the district.
(2) The board shall prepare an annual budget of its operating expenses, the total amount of which, exclusive of gifts, shall be within the total amounts appropriated for the purpose by the board.
(3) The board of commissioners shall have an annual audit of its operating expenses available for public review.
F. Term. The district shall dissolve and cease to exist one year after the date all bonds, notes, and other evidences of indebtedness of the district, including refunding bonds, are paid in full as to both principal and interest; however, under no event shall the district have an existence of less than three years or more than ten years.
G.(1) For purposes of implementing tax increment financing as provided for in this Part, the board shall have all authorities provided for in R.S. 33:9038.34 to implement sales tax increment financing. However, any tax or portion of a tax which has been previously dedicated to another purpose according to a proposition approved by voters shall be used as such a tax increment only if approved by a majority of the voters of the taxing authority levying the tax voting on the proposition in an election held for such purpose.
(2)(a) The board shall designate the boundaries of a sales tax area and shall designate the local sales taxes, which are to be used in determining the sales tax increments, and the initial annual baseline collection rate for the sales tax area, which shall be the amount of such designated sales taxes collected in the sales tax area in the fiscal year of the district most recently completed prior to the establishment of the sales tax area. In addition, a monthly baseline collection rate shall be determined by dividing the initial annual baseline collection rate by twelve.
(b) The initial annual baseline collection rate and the monthly baseline collection rate shall be certified by the chief financial officer for the parish of Orleans. The certification shall also be published one time in the official journal of the parish of Orleans.
(c) If the amounts of the initial annual baseline collection rate and the monthly baseline collection rate are not contested within thirty days after the publication, then such amounts shall be conclusively presumed to be valid, and no court shall have any jurisdiction to alter or invalidate the designation of the amount of either the initial annual baseline collection rate or the monthly baseline collection rate.
H. Liberal construction. This Section, being necessary for the welfare of the town and its residents, shall be liberally construed to effect the purposes thereof.
Acts 2008, No. 914, §1, eff. July 11, 2008.