reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2827. New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries; exemptions

RS 33:2827 - New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries; exemptions
A. The Legislature of Louisiana hereby finds and declares that the continued viability of shopping centers and shopping complexes is of vital importance to the people of this state and in particular in economically distressed or disadvantaged areas. Shopping centers and shopping complexes 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 facilities 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 shopping centers and shopping complexes to continue to be an economic hub of their respective communities.
B. The New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone, hereinafter referred to as the "zone", is hereby created and established in the parish of Orleans.
C. The boundaries of the zone shall be as follows: that shopping center in the parish of Orleans known as "New Orleans East/Lake Forest Shopping Center" bounded by I-10 Service Road South on the north; Reed Boulevard on the east; Lake Forest Boulevard on the south; and Plaza Drive on the west; that shopping center in the parish of Orleans known as the New Orleans East/Kenilworth Shopping Center bounded by the I-10 Service Road South on the south; Morrison Road on the north; Martin Drive on the east; and Lamb Road on the west; all within the boundaries of Orleans Parish.
D. The governing authority of the city of New Orleans may grant tax exemptions on retail purchases made at such shopping center within the zone from any local sales and use tax.
E. The provisions of this Section shall be null and of no effect on and after August 15, 2006.
Acts 2001, No. 1170, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2841. Enforcing collection of taxes

RS 33:2841 - Enforcing collection of taxes
A political corporation may through the officer whose duty it is to receive and collect the taxes and moneys due the corporation, enforce the collection of any taxes due to it, within the time and in the manner provided for the collection of taxes due to the state.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2841.1. Assistance in collecting municipal taxes; compensation; exemptions

RS 33:2841.1 - Assistance in collecting municipal taxes; compensation; exemptions
A.(1) A municipal corporation may appoint an attorney at law or agency to assist the municipal tax collector in the collection of ad valorem taxes that are delinquent and have become final.
(2) When the assistance of such attorney or agency is used, a fee of ten percent calculated upon the aggregate amount of all taxes, interest, and penalties so collected, shall be assessed as cost. Such fee shall be paid by the taxpayer and collected by the tax collector at the same time that the taxes, interest, and penalties are collected.
B. The provisions of this Section shall not apply to any property tax matter involving correctness or legality challenges.
Acts 2010, No. 440, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2842. Compelling collection of taxes to pay judgment

RS 33:2842 - Compelling collection of taxes to pay judgment
Whenever police juries or authorities of incorporated towns or cities have provided for the payment of a debt by levying a tax, and fail or refuse to cause the tax to be collected for the purpose of paying the debt and interest for which it was imposed, the district judge, on motion of the attorney of any of the creditors of the parish or incorporated town or city, after judgment has been rendered in their favor, shall issue his mandate directed to the tax collector of the parish or incorporated town or city in which the judgment has been obtained, to proceed forthwith to collect the taxes. The taxes shall be appropriated to the payment of the judgment and costs, the tax collector retaining the commissions allowed for the collection of taxes as compensation for his services.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2843. Plea of estoppel

RS 33:2843 - Plea of estoppel
The plea of estoppel shall never be allowed in matters of local or municipal assessments where there are radical defects in the proceedings leading up to the local assessments, but the plea shall have full effect as against mere subsequent irregularities or informalities therein where no protest has been made thereto. This Section shall not apply to the levying of taxes for the security of any issuance of bonds.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2890.1. §§2890.1 to 2890.15 Repealed by Acts 1988, No. 531, §1.

RS 33:2890.1 - §§2890.1 to 2890.15 Repealed by Acts 1988, No. 531, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2921. Expenditures not to exceed estimated revenue

RS 33:2921 - Expenditures not to exceed estimated revenue
No police jury nor any municipal corporation shall, in any one year, make any appropriation of, approve any claim against, or make any expenditure from the annual revenue for that year, if the appropriation, approved claim, or expenditure, separately or together with other appropriations, approved claims, or expenditures, is in excess of the estimated revenue of that year.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2923. Certificates of indebtedness to be issued

RS 33:2923 - Certificates of indebtedness to be issued
A. Any parish, municipal corporation, and any political subdivision as defined in R.S. 33:2922, having the prior approval of the governing authority which created it may issue certificates of indebtedness covering that portion of the cost of public improvements, or the payment of other obligations, which by existing law are to be borne or to be paid by it under contracts payable out of the revenues of subsequent years as provided for in R.S. 33:2922. The certificates shall bear interest at a rate as provided by law, payable annually or semiannually, and shall mature over a period not exceeding ten years from the date thereof. Such certificates of indebtedness and the income therefrom shall be exempt from all taxation in the state of Louisiana. Said certificates of indebtedness when issued shall be negotiable paper under the law merchant, shall not be invalid for any irregularity or defect in the proceedings providing for their issuance, shall be incontestable in the hands of bona fide purchasers thereof for value and no court shall have authority or jurisdiction to inquire into the legality thereof if the validity of such certificates is not raised within thirty days from the date of publication of the resolution providing for their issuance.
B. The governing authority of Caddo Parish is hereby further authorized to issue certificates of indebtedness secured by and payable from a pledge of excess revenues of said parish above statutory, necessary, and usual charges in each year in which said certificates of indebtedness are outstanding. Said certificates shall mature over a period not exceeding twenty years from the date thereof and contain such other terms and provisions as set forth in the proceedings adopted by the governing authority of said parish providing for the issuance of such certificates. Such certificates of indebtedness and the income thereof shall be exempt from all taxation in the state of Louisiana.
Amended by Acts 1952, No. 499, §1; Acts 1968, No. 501, §2; Acts 1975, No. 295, §2, eff. July 17, 1975; Acts 1995, No. 624, §1, eff. June 18, 1995.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2923.1. Certificates of indebtedness; customary and necessary benefits

RS 33:2923.1 - Certificates of indebtedness; customary and necessary benefits
A. Notwithstanding any provision of law to the contrary and as a complete and additional authority for incurring debt, any political subdivision, as defined in R.S. 33:2922, is hereby authorized to issue certificates of indebtedness maturing not more than five years from the dated date of such certificates for the purpose of paying customary and necessary benefits and/or services which will be available or provided to such political subdivision under a multi-year contract of not less than two years.
B. The political subdivision shall not issue such certificates of indebtedness unless the political subdivision certifies to the State Bond Commission that:
(1) The benefits and/or services are customary and necessary.
(2) The cost of such benefits and/or services if contracted for on an annual basis is greater than the sum of the cost of such benefits and/or services over the term of the multi-year contract plus the costs of incurring debt.
(3) There is no reasonable commercial alternative to obtaining such cost savings for the benefits and/or services other than on a multi-year contract basis.
C. For purposes of this Section, the costs of incurring debt shall include the costs of issuance and the administrative costs, including interest costs, attributable to such debt.
Acts 1997, No. 448, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2924. Borrowing to meet public emergency

RS 33:2924 - Borrowing to meet public emergency
Municipalities may, in cases of public emergency, to be determined by the municipalities, borrow money in sums necessary to meet the emergency. The repayment of such sums shall be a fixed charge upon the revenues of the year next following the year in which the sums are borrowed.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2927. Ordinance providing for payment to remain in force until debt is paid

RS 33:2927 - Ordinance providing for payment to remain in force until debt is paid
The ordinance or enactment providing for the payment of the principal and interest of any debt created by the governing authority of a municipal corporation shall remain in full force until the debt and interest is paid, subject to the time limit provided in R.S. 33:2922.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2928. Governing body of municipality of over 150,000 to provide manner of selecting fiscal agents for deposit of funds

RS 33:2928 - Governing body of municipality of over 150,000 to provide manner of selecting fiscal agents for deposit of funds
Fiscal agent banks for the deposit of funds belonging to cities having a population exceeding one hundred fifty thousand or any department, board, commission, or institution thereof, shall be selected and designated in the manner provided by resolution or ordinance of the governing body of such cities, and under the terms and conditions deemed appropriate or advisable by the governing body.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2929. Security required; no charge for cashing checks and drafts

RS 33:2929 - Security required; no charge for cashing checks and drafts
A. The depositing authority requires as security for deposits belonging to and held in its custody:
(1) Bonds of the United States of America or any colonial possession thereof; or bonds of the State of Louisiana or bonds of the municipality in which the fiscal agent banks are located, or bonds of the levee board or school board in which the fiscal agent banks are located, or bonds of the board of commissioners of the Port of New Orleans, or
(2) Promissory notes, warrants, or certificates of indebtedness, of the depositing authority letting such deposits or any other depositing authority referred to in R.S. 33:2928, which notes, warrants, or certificates of indebtedness must be either unmatured or payable on demand.
B. Bonds or other securities in default, either in principal or interest, shall not be accepted or held by any of the depositing authorities.
C. The par value of the securities held by any depositing authority shall at all times be equal to one hundred per cent of the amount on deposit to the credit of the depositing authority.
D. No funds in excess of the capital stock and declared surplus of any bank shall be deposited in any depository. A depositing authority may grant any designated depository a period not exceeding ten days from date of any deposit in which to post the security required under paragraph C of this Section.
E. All banks selected as fiscal agents or depositories for the deposit of funds belonging to cities having a population exceeding one hundred fifty thousand or any department, board, commission, or institution thereof, shall cash without charge and receive on deposit at par all checks and drafts drawn by them or in their favor.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2930. Securities under control of depositing authority

RS 33:2930 - Securities under control of depositing authority
All securities pledged for deposit of public funds belonging to cities having a population exceeding one hundred fifty thousand either in the physical possession of the depositing authority or deposited under joint custodianship in the safety deposit vault of the depository, or held in trust by any bank or trust company for account of any depositing authority, shall be deemed to be under the control and in the possession of the depositing authority, and shall be delivered into the custody of the commissioner of public finance, or the finance officer, of such cities for the account of such depositing authority when demanded. No depositing authority may make such demand without first having obtained the approval and consent of the governing body of the city.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2931. Responsibility of depositing authority

RS 33:2931 - Responsibility of depositing authority
Any depositing authority who has complied with R.S. 33:2928 through R.S. 33:2930 shall not be responsible for any funds deposited in depositories selected by the city governing body. All depositing authorities shall be responsible for the safe-keeping and returning of the collateral deposited with them by fiscal agent banks as security for the deposits made by them with such depositories.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2932. "Depositing authority" and "fiscal agent bank" defined

RS 33:2932 - "Depositing authority" and "fiscal agent bank" defined
"Depositing authority" as used in R.S. 33:2928 through R.S. 33:2931 means the commissioner of public finance or the finance officer, or any department, board, commission, or institution, of cities having a population exceeding one hundred fifty thousand. "Fiscal agent bank" or "depository" means any bank selected and designated by the governing body of cities having a population exceeding one hundred fifty thousand, for deposit of funds belonging to or held in custody for such cities or any department, board, commission, or institution thereof.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2952. Ordinance authorizing subscription

RS 33:2952 - Ordinance authorizing subscription
All ordinances passed for such subscriptions shall contain the following provisions:
First.--A statement of the number and amount of shares proposed to be subscribed.
Second.--The levy of a tax on the immovables situated in the parish or municipal corporation, sufficient to pay the amount of the subscription, and specifying the rate of taxation, and the time when it shall be payable.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2953. Election to ratify ordinance

RS 33:2953 - Election to ratify ordinance
No ordinance provided for in R.S. 33:2951 and R.S. 33:2952 shall take effect until it has been approved by a majority of the voters on whose property the tax is proposed to be levied, at an election to be held specially for that purpose. The police jury or municipal corporation shall prescribe the manner of holding the election, and shall cause to be furnished to the commissioners a certified list of the authorized voters. The election shall be preceded by a notice for thirty days, published in one or more newspapers in the parish or municipal corporation. If the ordinance is rejected by a majority of the voters, it may be resubmitted for reapproval at any subsequent period, at intervals of not less than six months.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2954. Stock to belong to taxpayers

RS 33:2954 - Stock to belong to taxpayers
The stock subscribed shall not belong to nor be administered by the parish or municipal corporation by which the subscription is made, but shall belong to the taxpayers who have paid therefor. The tax receipt of each taxpayer shall entitle him to a certificate, transferable by delivery, from the corporation to which subscription has been made, for an amount equal to the amount of his tax paid.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2956. Investments by foundations and similar entities created by hospital service districts

RS 33:2956 - Investments by foundations and similar entities created by hospital service districts
A. For purposes of this Section, unless the context clearly indicates otherwise, the following terms shall have the following meanings:
(1) "Foundation" means a nonprofit or not-for-profit corporation or other entity created by the board of commissioners or comparable governing body of a hospital service district for the purpose of financial support of the facilities and programs of the hospital service district.
(2) "Funds of the foundation" means money or other things of value donated to the foundation to support the facilities, programs, and activities of the hospital service district the foundation was created to support but shall not include any funds donated or provided to the foundation by the district or by any facility or program of the district.
(3) "Hospital service district" means a district created by local, special, or general law or created by a parish or municipality pursuant to general law for the purpose of owning and operating health care facilities, including but not limited to hospitals, for the care of persons suffering from illness or disability, administering other activities related to health care provision or promotion, and otherwise promoting or providing health care services to the public.
B. Notwithstanding any provision of law to the contrary, any foundation may invest funds of the foundation as provided by law for investment of funds of the Louisiana State Employees Retirement System, including but not limited to R.S. 11:263 and 267; however, any such investment may be made only in compliance with rules and regulations established by the board of directors or other governing board of the foundation, in compliance with rules and regulations established by the board of commissioners of the hospital service district, and in compliance with the provisions of R.S. 11:263 and 267 and any other law which provides for investments in which funds of the Louisiana State Employees Retirement System may be invested.
Acts 2010, No. 702, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:2957. Investments of hospital service districts

RS 33:2957 - Investments of hospital service districts
Any hospital service district may invest its funds as provided by R.S. 46:1073.1, except as provided therein.
Acts 2012, No. 264, §1, eff. July 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3001. Parish fairs and festivals, limit of appropriations

RS 33:3001 - Parish fairs and festivals, limit of appropriations
A. The parish governing authorities are hereby authorized and empowered at their discretion to appropriate a sum not to exceed fifty thousand dollars per year in support of and participation in fairs, agricultural festivals, or other properly organized agricultural activities whether such fairs, festivals, and other agricultural activities are held within the boundaries of the parish making the appropriation or not.
B. Parish governing authorities may make such appropriations through any agency or agencies they deem fit and proper.
Acts 1952, No. 388, §§1, 2. Amended by Acts 1958, No. 493, §1; Acts 2003, No. 1144, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3002. Legal Aid Societies

RS 33:3002 - Legal Aid Societies
All cities and parishes within the state of Louisiana, of 100,000 population, or more, are hereby authorized to appropriate funds for the establishment and operation of Legal Aid Societies to help the indigent and those in necessitous circumstances within their jurisdictions.
Acts 1958, No. 313, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3003. Appropriations to develop tourist attractions; St. Mary Parish; Lafayette Parish

RS 33:3003 - Appropriations to develop tourist attractions; St. Mary Parish; Lafayette Parish
The police juries of St. Mary and Lafayette Parishes are hereby authorized and empowered at their discretion to appropriate an annual sum not to exceed fifty thousand dollars for the purpose of developing tourist attractions in the parishes.
Such police juries may make such appropriations through any agency or agencies they may deem fit and proper.
Added by Acts 1968, No. 318, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3004. Bicentennial commissions; expenses

RS 33:3004 - Bicentennial commissions; expenses
A. All municipalities and parishes of the state which have heretofore created or which hereinafter create a municipal or parish bicentennial commission are hereby authorized and empowered to appropriate such funds, as said creating authorities may deem fit and proper, to said commissions for expenses incurred by the members thereof in the performance of their duties; provided, however, that such funds shall be appropriated solely to pay the actual expenses of commission members and shall not be used to pay per diem or other compensation to such members.
B. In addition to and in furtherance of the provisions of Subsection A hereof, said local governing bodies may receive and expend, on a matching fund basis or otherwise, any federal, state and local monies which may be made available to said governing authorities for the purposes set forth in the resolutions creating such bicentennial commissions.
Added by Acts 1974, No. 125, §1, emerg. eff. July 9, 1974 at 2:35 P.M.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3005. Avoyelles Parish Local Government Gaming Mitigation Fund; allocation and use of monies in the fund

RS 33:3005 - Avoyelles Parish Local Government Gaming Mitigation Fund; allocation and use of monies in the fund
A. The state treasurer shall immediately deposit all quarterly financial contributions received by the state of Louisiana under the provisions of the compact between the state and the Tunica-Biloxi Indian Tribe of Louisiana entitled, "Tribal-State Compact for the Conduct of Class III Gaming Between the Tunica-Biloxi Indian Tribe of Louisiana and the State of Louisiana", as amended and hereinafter known as the "compact", into a special fund which is hereby created in the state treasury and designated as the "Avoyelles Parish Local Government Gaming Mitigation Fund", hereinafter referred to as the "fund".
B. The monies in the fund shall be used solely to offset and defray the expenses of certain political subdivisions within Avoyelles Parish as provided in Subsection C of this Section which result from the conduct of Class III gaming. All unexpended and unencumbered monies in the fund at the end of each fiscal year shall remain in the fund; the treasurer shall invest all monies in the fund in the same manner as the monies in the state general fund and all interest earned shall remain to the credit of the fund.
C. Within ten days of the deposit of the monies into the fund each quarter, the state treasurer shall remit all such monies to the Avoyelles Parish Police Jury. The Avoyelles Parish Police Jury shall, within ten days of the receipt of such monies, distribute all such funds to the governing authority of the political subdivisions of Avoyelles Parish as determined by the Gaming Revenue Distribution Committee created by the parish governing authority.
D. The Gaming Revenue Distribution Committee shall meet annually prior to October first each year to determine the proportion of funds to be distributed to each political subdivision of the parish. The Avoyelles Parish Mayors Association shall develop a formula for the distribution of the revenues allocated for the municipalities in the parish.
Acts 1995, No. 1060, §1, eff. June 29, 1995; Acts 2022, No. 605, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3008. Gaming Revenue Distribution Committee; Tunica-Biloxi

RS 33:3008 - Gaming Revenue Distribution Committee; Tunica-Biloxi
Notwithstanding any other law to the contrary, in a parish in which the Tunica-Biloxi Indian tribe operates a Class III gaming facility pursuant to an Indian gaming compact the Gaming Revenue Distribution Committee shall consist of the following:
(1) The senators and representatives who represent the parish.
(2) The sheriff of said parish or his designee.
(3) The district attorney of said parish or his designee.
(4) The president of the parish police jury or his designee.
(5) The president of the school board in the parish or his designee.
(6) A representative member of the parish municipal association, selected by the association.
Acts 1999, No. 1275, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3051. Issuance, sale, and proceeds of bonds

RS 33:3051 - Issuance, sale, and proceeds of bonds
Any municipality, parish or parish school board which has heretofore issued or hereafter issues bonds payable from a pledge and dedication of any portion of a local sales and use tax levied and collected under the authority of Subpart D of Part I of Chapter 6 of this Title, or any other law, may issue bonds for the purpose of refunding and unifying the whole or any part of the principal, interest and redemption premiums on the outstanding bonds. The refunding bonds may either be sold and the proceeds applied to or deposited in escrow for the retirement of the outstanding bonds, or may be delivered in exchange for the outstanding bonds. In the event the refunding bonds are delivered in advance of the dates when the original bonds mature or have been called for redemption, the escrowed refunding bond proceeds may be invested in U.S. Treasury Bonds, Notes, Certificates or Bills and the earnings from such investment shall be dedicated to the payment of principal or interest on the refunding bonds or the bonds being refunded. The refunding bonds shall be authorized, sold and issued in all respects as required by the statute under which the original bonds were issued, except that no election shall be necessary in the event the principal and interest requirements on the refunding bonds is less in each year than the principal and interest which would have been required in such year by the bonds being refunded, however, in the event the principal and interest requirements are increased in each year, such refunding bonds may be issued as herein authorized only after being approved by a majority of the electors voting at an election held for that purpose in the particular political subdivision in accordance with the general election laws. The governing body, in authorizing the refunding bonds, shall provide for the security of the bonds in accordance with the law under which the original bonds were issued and for the rights of the holders thereof in accordance with the provisions of said law. The governing body may also provide that the refunding bonds shall have the same priority of lien on the sales and use tax revenues pledged for their payment as was enjoyed by the bonds refunded.
Acts 1966, No. 477, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3061. Statement of purpose

RS 33:3061 - Statement of purpose
It is recognized that municipalities, parishes, and school boards of the state must insure themselves and their employees and officers from various monetary risks and exposures, and that it is necessary to accord municipalities, parishes, and school boards great latitude in contracting for such insurance and providing for the payment of the costs thereof in order to allow such entities to secure such insurance at the lowest possible cost including joinder of and participation in interlocal risk management agencies.
Acts 1986, No. 973, §1, eff. July 14, 1986.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3062. Acquisition of insurance; self-insurance or shared risk programs not insurance

RS 33:3062 - Acquisition of insurance; self-insurance or shared risk programs not insurance
A. The governing authority of any municipality, parish, school board, or interlocal risk management agency authorized pursuant to R.S. 33:1341, et seq., hereafter referred to in this Part as the "governing authority", may contract for any type of insurance protection for itself or its officers and employees including self insurance or shared risk programs, provided the term of coverage of such insurance does not exceed ten years, and such governing authority may make such advance payments of the cost of such insurance as it shall deem appropriate.
B. A governing authority participating in a program of self-insurance or shared risk shall not constitute an insurance company or an insurer under the laws of this state, and the development and administration of such a program shall not constitute doing an insurance business. An agreement or contract entered into by any such governing authority providing for the creation and maintenance of self-insurance or shared risk programs shall not be deemed to constitute insurance as defined by R.S. 22:46, nor shall such a program be subject to the provisions of Chapter 1 of Title 22 of the Louisiana Revised Statutes of 1950.
Acts 1986, No. 973, §1, eff. July 14, 1986; Acts 2008, No. 415, §2, eff. Jan. 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3063. Financing prepayments

RS 33:3063 - Financing prepayments
Any governing authority may borrow money for the purpose of financing any advance payment of the cost of insurance or in the case of an interlocal risk management agency, to establish reserves for risk sharing or for reinsurance purposes. Such borrowing shall be for a term not exceeding ten years, shall bear interest at such rate or rates determined by the governing authority and shall be authorized by appropriate ordinance or resolution of the governing authority or board of trustees of an interlocal risk management agency. The resolution or ordinance authorizing such borrowing may contain appropriate covenants requiring the governing authority to budget in future years sufficient revenues to meet all anticipated expenditures, and may otherwise contain such other covenants as the governing authority deems appropriate including but not limited to covenants regarding expenditure of revenues, accounting, and reporting. The interest on such borrowing shall be exempt from all taxation in the state of Louisiana and no court shall have authority or jurisdiction to inquire into the legality of such borrowing and the terms thereof if the validity thereof is not raised within thirty days of the publication of the resolution or ordinance authorizing such borrowing.
Acts 1986, No. 973, §1, eff. July 14, 1986.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3064. Security for payments; approvals required

RS 33:3064 - Security for payments; approvals required
Any governing authority may pledge or obligate current or future years' revenues of its general fund or of special funds not otherwise dedicated to the payment of insurance costs or to the repayment of principal and interest falling due or payable on borrowings under R.S. 33:3063. Such pledge or obligation of special funds shall have such priority of lien on the revenues of such funds as determined by the municipality, and such pledge or obligation of the general fund shall have such priority on the revenues of such fund as provided for charges rendered for services rendered annually under time contracts as provided in R.S. 33:2922. Neither the insurance contracts provided for in R.S. 33:3062, the borrowing described in R.S. 33:3063, nor the pledge of revenues provided for herein, shall require any approval of any governmental board, commission, agency, officer, or instrumentality other than the governing authority, notwithstanding any provision of law to the contrary.
Acts 1986, No. 973, §1, eff. July 14, 1986.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3071. Legislative findings; purpose

RS 33:3071 - Legislative findings; purpose
The legislature hereby finds and determines that upon the incorporation of the city of Central within East Baton Rouge Parish a state of emergency will exist in the municipality until cash flow can be developed through the levy and collection of municipal sales and use taxes to fund the expenses of municipal government. As a result of the foregoing, the legislature determines it essential and necessary to authorize the continuation of the parish tax within the area incorporated, to authorize the continuation of the provision of services by the parish within the area incorporated, and to create a financial assistance district and provide for it a source of revenue in order that it may engage in cooperative endeavors, enter into contracts for the provision of essential public services, and raise revenue to assist the municipality in funding the delivery of essential public services to its citizens and to assist the municipality in preventing cash flow difficulties.
Acts 2005, No. 10, §1, eff. June 9, 2005.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3072. Definitions

RS 33:3072 - Definitions
Whenever used in this Part, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
(1) "Board" means the board of directors of the district or any successor thereto.
(2) "District" means the Central Transition District or any successor thereto.
(3) "Mayor-president" means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge.
(4) "Municipality" means the city of Central in East Baton Rouge Parish.
(5) "Municipal tax" means the two percent sales and use tax levied by the city of Central as provided in R.S. 33:3074(D)(5).
(6) "Parish" means East Baton Rouge Parish.
(7) "Parish tax" means the two percent sales and use tax levied in the unincorporated areas of the parish.
Acts 2005, No. 10, §1, eff. June 9, 2005.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3073. Continued levy of tax by East Baton Rouge Parish

RS 33:3073 - Continued levy of tax by East Baton Rouge Parish
Notwithstanding any law to the contrary, upon incorporation of Central, the parish may continue to levy and collect the parish tax within the corporate limits of the municipality, pursuant to an intergovernmental agreement between the parish and municipality, for the purpose of providing essential public services to, or funding essential public services for, the citizens within Central until the Central Transition District levies and collects a two percent sales and use tax, the municipality levies and collects a two percent sales and use tax, the end of the quarter following the election to impose the municipal tax if the proposition is not approved by the electorate, or twelve months after the incorporation becomes final, whichever occurs first.
Acts 2005, No. 10, §1, eff. June 9, 2005.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3075. Liberal construction

RS 33:3075 - Liberal construction
This Part does and shall be construed to provide a complete method for the doing of the things authorized by this Part. The provisions of this Part shall be liberally construed for the accomplishment of its purposes.
Acts 2005, No. 10, §1, eff. June 9, 2005.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3076. Legislative findings; purpose

RS 33:3076 - Legislative findings; purpose
The legislature hereby finds and determines that in the event the lawsuit challenging the incorporation of the city of St. George within East Baton Rouge Parish is unsuccessful, a state of emergency will exist in the municipality until cash flow can be developed through the levy and collection of municipal sales and use taxes to fund the expenses of municipal government. As a result of the foregoing, the legislature determines it essential and necessary to authorize the continuation of the parish tax within the area incorporated, to authorize the continuation of the provision of services by the parish within the area incorporated, and to create a financial assistance district and provide for it a source of revenue in order that it may engage in cooperative endeavors, enter into contracts for the provision of essential public services, and raise revenue to assist the municipality in funding the delivery of essential public services to its citizens and to assist the municipality in preventing cash flow difficulties.
Acts 2020, No. 361, §1, eff. June 12, 2020.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3077. Definitions

RS 33:3077 - Definitions
Whenever used in this Part, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
(1) "Board" means the board of directors of the district or any successor thereto.
(2) "District" means the St. George Transition District or any successor thereto.
(3) "Mayor-president" means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge.
(4) "Municipality" means the city of St. George in East Baton Rouge Parish.
(5) "Municipal tax" means the two percent sales and use tax levied by the city of St. George as provided in R.S. 33:3079(D)(5).
(6) "Parish" means East Baton Rouge Parish.
(7) "Parish tax" means the two percent sales and use tax levied in the unincorporated areas of the parish.
Acts 2020, No. 361, §1, eff. June 12, 2020.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3078. Continued levy of tax by East Baton Rouge Parish

RS 33:3078 - Continued levy of tax by East Baton Rouge Parish
Notwithstanding any law to the contrary, in the event the city of St. George, as approved by the voters on October 12, 2019, is incorporated, the parish may continue to levy and collect the parish tax within the corporate limits of the municipality pursuant to an intergovernmental agreement between the parish and municipality for the purpose of providing essential public services to, or funding essential public services for, the citizens within St. George until the St. George Transition District levies and collects a two percent sales and use tax, the municipality levies and collects a two percent sales and use tax, the end of the quarter following the election to impose the municipal tax if the proposition is not approved by the electorate, or twelve months after the incorporation becomes final, whichever occurs first.
Acts 2020, No. 361, §1, eff. June 12, 2020.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3080. Liberal construction

RS 33:3080 - Liberal construction
This Part does and shall be construed to provide a complete method for the doing of the things authorized by this Part. The provisions of this Part shall be liberally construed for the accomplishment of its purposes.
Acts 2020, No. 361, §1, eff. June 12, 2020.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3111. Ad valorem taxes for volunteer fire departments; voter notification requirements

RS 33:3111 - Ad valorem taxes for volunteer fire departments; voter notification requirements
The notice of intent and proposition for ad valorem taxes levied to fund volunteer fire departments shall include a statement that a portion of the tax proceeds is required to be contributed to state and statewide retirement systems as provided in R.S. 11:82.
Acts 2018, No. 406, §1, eff. May 23, 2018.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3301. Street improvements authorized

RS 33:3301 - Street improvements authorized
Municipalities, including those operating under a home rule or special legislative charter, may construct, pave, surface, resurface with concrete, cement, asphalt, brick, gravel, crushed stone, shell, or any paving material, and repair or otherwise improve streets, roads, sidewalks, and alleys, together with the necessary ditching, curbing, guttering, aprons, drains, and headers within their corporate limits, including such streets, alleys or other public ways which may be entirely within the limits or boundaries of such municipality, but along the boundary or limit thereof in such manner that abutting property on one side of such street or other public way is situated wholly or partly outside of such municipality, and may levy and collect local or special assessments on the real property abutting the improvements, including such property as may be located outside the municipal limits but abutting a street or other public way located within the municipal limits, sufficient in amount to defray the total cost of the works, including street intersections, in the form and manner and subject to the limitations and restrictions as follows provided, however, that all such work shall be done under the provisions of R.S. 38:2211.
Amended by Acts 1950, No. 192, §1; Acts 1975, No. 46, §1, eff. June 23, 1975.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3302. Resolution and notice of proposed improvements; publication or posting

RS 33:3302 - Resolution and notice of proposed improvements; publication or posting
A. Any municipality taking advantage of this Subpart shall adopt a resolution giving notice of its intention to make proposed improvements. The resolution shall contain a general description of the improvements contemplated and the manner of paying for them and shall state whether the improvements will be constructed under private contract or undertaken by the municipality. Such resolution shall be signed by the authorized officer of the municipality.
B.(1) The notice shall contain substantially all things set forth in the resolution. However, if there will be a penalty for prepayment of assessments levied against individual property owners pursuant to R.S. 33:3306, such penalty provisions shall be stated directly and without ambiguity so as to be understandable to a reasonable man. The notice shall set forth further that the municipal governing authority ordering the giving of notice will, in open session, at the date, hour, and place named, hear all objections to the proposed improvements, the manner of paying for them, and the manner in which the improvements shall be made.
(2) The notice of intention shall be published three times within at least two consecutive weeks, the first publication being not less than thirteen days before the date fixed for the hearing of objections and the last publication being in the last week. The notice shall be published in a newspaper published in the municipality or, if there is none, then in some newspaper published in the parish where the municipality is located or by posting in three public places within the corporate limits of the municipality thirteen days before the date of the hearing.
C. After hearing and passing on the objections, the municipal governing authority may order the improvements constructed in the manner hereinafter provided.
Amended by Acts 1980, No. 295, §1; Acts 1986, No. 912, §1.
2023 Louisiana Laws › Revised Statutes › Title 33 - Municipalities and Parishes › §33:3303. Advertising for bids; contents of notice

RS 33:3303 - Advertising for bids; contents of notice
The governing authority, after having given due notice of intention to make the proposed improvements and after disposing of all objections and after deciding to order the construction of the improvements, may without further delay have prepared the necessary plans and specifications for the work, and adopt a resolution or ordinance authorizing the advertisements for bids therefor, by giving notice, calling for sealed bids for the construction of the work. The notice shall be signed by an authorized officer of the municipality, and shall be published three times in at least two consecutive weeks in a newspaper published in the municipality or, if there is none, publication may be made in any newspaper having a general circulation in the parish where the municipality is located. The first insertion shall be not less than thirteen days prior to the reception and opening of the bids and the last publication shall be in the last week. The notice shall contain a general description of the work contemplated, shall refer to the plans and specifications which shall be placed on file with the clerk or secretary of the municipality, and shall designate the hour, date, and place for the reception and opening of the bids. It may provide that the contractor be required to accept certificates of the municipality in payment for the work performed and may stipulate that the right is reserved to reject any and all bids. Where the municipality has undertaken to construct the improvements, instead of being required to advertise for bids and award the contract for the construction of the work as prescribed in this Section, the governing authority may advertise in the manner hereinabove provided for sealed bids for the purchase of the materials, equipment, and supplies, but the prices at which the purchases are made shall not be greater than those specified in the lowest sealed bid received for the materials, equipment, and supplies, or any of them. Where no bids are received, the purchases may be made at market prices without further advertisement. The total cost of the improvement, including labor, materials, equipment, and supplies, together with engineers' and attorneys' fees, and all other expenses incidental to the cost of the improvements shall be assessed and paid in the manner and form provided in this Subpart.
Amended by Acts 1980, No. 295, §1.