reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.5. Beauregard Parish Fire Protection District Number Two; creation, membership

RS 40:1496.5 - Beauregard Parish Fire Protection District Number Two; creation, membership
A.(1) Notwithstanding the provisions of R.S. 40:1495 and 1496, a board of commissioners of the Beauregard Parish Fire Protection District Number Two is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part, and shall be responsible for the operation and maintenance of the district.
(2) The members of the board of commissioners shall receive compensation as provided by R.S. 40:1498.
(3) The board shall consist of six members appointed by the governing authority for the parish of Beauregard, and each member shall be a resident and elector of the parish of Beauregard and shall serve on such board at the pleasure of the governing authority for the parish of Beauregard.
B. All funds of the Beauregard Parish Fire Protection District Number Two shall be administered through the Beauregard Parish treasurer's office.
Added by Acts 1980, No. 736, §1; Acts 2012, No. 58, §1, eff. July 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.6. St. Mary Parish Ward Four Fire Protection District

RS 40:1496.6 - St. Mary Parish Ward Four Fire Protection District
Notwithstanding the provisions of R.S. 40:1495 and R.S. 40:1496, a board of commissioners of the St. Mary Parish Ward Four Fire Protection District is hereby created. The board of commissioners shall exercise and perform all duties, functions, and powers provided in this Part and shall have responsibility for the operation and maintenance of the district. Members shall receive compensation as provided by R.S. 40:1498. The board shall be composed of five members appointed by the governing authority of the parish of St. Mary, and each member shall be a resident and elector of Ward Four of St. Mary Parish. No member of the parish governing authority shall serve on the board. Members shall serve staggered terms as fixed by the governing authority of the parish of St. Mary. The governing authority shall determine the length of such terms for initial members and their successors. All funds of the St. Mary Parish Ward Four Fire Protection District shall be administered by the board.
Added by Acts 1983, No. 9, §1. Acts 1986, No. 295, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.7. Caddo Parish Fire District Number Two

RS 40:1496.7 - Caddo Parish Fire District Number Two
Notwithstanding the provisions of R.S. 40:1495 and R.S. 40:1496, a board of commissioners of the Caddo Parish Fire District Number Two is hereby created. The board of commissioners shall perform and exercise all duties, functions, and powers provided in this Part, and shall be responsible for the operation and maintenance of the district. The members of the board of commissioners shall receive compensation as provided by R.S. 40:1498. The board shall consist of five members appointed by the governing authority of the parish of Caddo, and each member shall be a resident and elector of the parish of Caddo and shall serve on such board at the pleasure of the governing authority of the parish of Caddo. All funds of the Caddo Parish Fire District Number Two shall be administered by the board.
Acts 1983, No. 69, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.8. Calcasieu Parish; Ward Four-Ward Six Fire Protection District Number One

RS 40:1496.8 - Calcasieu Parish; Ward Four-Ward Six Fire Protection District Number One
Notwithstanding the provisions of R.S. 40:1496, a board of commissioners of the Ward Four-Ward Six Fire Protection District Number One of Calcasieu Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part; shall be responsible for the operation and maintenance of the district; and shall receive compensation as provided by R.S. 40:1498. The board shall consist of five members appointed by the governing authority for the parish of Calcasieu. Each member shall be an elector of the parish of Calcasieu. Three members shall reside within the fire district in Ward Four, and two members shall reside within the fire district of Ward Six. The commissioners shall serve at the pleasure of the governing authority of the parish of Calcasieu. All funds of the Ward Four-Ward Six Fire Protection District Number One of Calcasieu Parish shall be administered by the Calcasieu Parish Treasurer's Office.
Acts 1984, No. 395, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.9. Calcasieu Parish; Ward Eight Fire Protection District Number Two

RS 40:1496.9 - Calcasieu Parish; Ward Eight Fire Protection District Number Two
Notwithstanding the provisions of R.S. 40:1496, a board of commissioners of the Ward Eight Fire Protection District Number Two of Calcasieu Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and be responsible for the operation and maintenance of the district and shall receive compensation as provided by R.S. 40:1498. The board shall consist of five members appointed by the governing authority for the parish of Calcasieu. Each member shall be an elector of the parish of Calcasieu and a resident of the district. The commissioners shall serve at the pleasure of the governing authority of the parish of Calcasieu. All funds of the Ward Eight Fire Protection District Number Two of Calcasieu Parish shall be administered by the Calcasieu Parish Treasurer's Office.
Acts 1984, No. 396, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.10. Ward Four Fire Protection District Number Four of Calcasieu Parish

RS 40:1496.10 - Ward Four Fire Protection District Number Four of Calcasieu Parish
Notwithstanding the provisions of R.S. 40:1496, the board of commissioners of the Ward Four Fire Protection District Number Four of Calcasieu Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and be responsible for the operation and maintenance of the district. The board shall consist of five members appointed by the governing authority of Calcasieu Parish. Each member shall be an elector of Calcasieu Parish and a resident of the district. The commissioners shall receive compensation as provided by R.S. 40:1498 and shall serve at the pleasure of the governing authority of Calcasieu Parish. All funds of the Ward Four Fire Protection District Number Four of Calcasieu Parish shall be administered by the parish treasurer's office.
Added by Acts 1985, No. 759, §1, eff. July 17, 1985.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.11. Calcasieu Parish; Ward Six Fire Protection District Number One

RS 40:1496.11 - Calcasieu Parish; Ward Six Fire Protection District Number One
Notwithstanding the provisions of R.S. 40:1496, a board of commissioners of the Ward Six Fire Protection District Number One of Calcasieu Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and be responsible for the operation and maintenance of the district and shall receive compensation as provided by R.S. 40:1498. The board shall consist of five members appointed by the governing authority for the parish of Calcasieu. Each member shall be an elector of the parish of Calcasieu and a resident of the district. The commissioners shall serve at the pleasure of the governing authority of the parish of Calcasieu. All funds of the Ward Six Fire Protection District Number One of Calcasieu Parish shall be administered by the Calcasieu Parish treasurer's office.
Acts 1986, No. 127, §1, eff. Oct. 1, 1986.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.13. Natchitoches Parish Fire Protection Districts; additional members on board of commissioners

RS 40:1496.13 - Natchitoches Parish Fire Protection Districts; additional members on board of commissioners
Notwithstanding any provision of this Part or other law to the contrary, but otherwise in accordance with the provisions of this Part, the police jury of the parish of Natchitoches is authorized to appoint two additional members to the board of commissioners of each fire protection district within the parish.
Acts 1987, No. 195, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.15. Assumption Parish fire protection districts; parish governing authority to constitute governing authority

RS 40:1496.15 - Assumption Parish fire protection districts; parish governing authority to constitute governing authority
Notwithstanding any provision of this Part or any other law to the contrary, the governing authority of the parish of Assumption shall be the governing authority of each fire protection district within the parish and shall have all powers and duties provided by law for governing authorities of fire protection districts. No member of the parish governing authority shall receive any compensation, in addition to compensation as a member of the parish governing authority, for service in such capacity.
Added by Acts 1989, No. 44, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.16. Ward Five Fire Protection District Number One of Calcasieu Parish

RS 40:1496.16 - Ward Five Fire Protection District Number One of Calcasieu Parish
Notwithstanding the provisions of R.S. 40:1495 and 1496, the board of commissioners of the Ward Five Fire Protection District Number One of Calcasieu Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and shall be responsible for the operation and maintenance of the district. The board shall consist of five members appointed by the governing authority of Calcasieu Parish. Each member shall be an elector of Calcasieu Parish and a resident of the district. The members shall receive compensation as provided by R.S. 40:1498(A) and shall serve at the pleasure of the governing authority of Calcasieu Parish. All funds of the Ward Five Fire Protection District Number One of Calcasieu Parish shall be administered by the office of the treasurer of Calcasieu Parish.
Added by Acts 1989, No. 57, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.17. Parishwide Fire Protection District of Red River Parish

RS 40:1496.17 - Parishwide Fire Protection District of Red River Parish
A. Notwithstanding the provisions of R.S. 40:1495 and 1496, the board of commissioners of the Parishwide Fire Protection District of Red River Parish is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and shall be responsible for the operation and maintenance of the district. The board shall consist of eight members appointed by the governing authority of Red River Parish as follows: two from the Coushatta Fire District and one from each of the other six fire districts within Red River Parish. Each such member shall be a resident and elector of his respective fire district and of Red River Parish.
B.(1) The initial members of the board shall serve terms as follows: two shall serve terms ending one year from January first of the year immediately following their appointment; three shall serve terms ending two years from January first of the year immediately following their appointment; and three shall serve terms ending three years from January first of the year immediately following their appointments. The length of the term of each such member shall be determined by lot. The terms of subsequent members of the board shall be two years.
(2) Members of the board may be removed from office by a majority vote of the governing authority of Red River Parish.
(3) Any vacancy which occurs prior to the expiration of the term for which a member of the board has been appointed shall be filled by the governing authority of Red River Parish for the remainder of the term in the same manner as the original appointment.
(4) Members of the board shall be eligible for reappointment to the board.
(5) No member of the governing authority of Red River Parish shall serve on the board.
C. Notwithstanding the provisions of R.S. 40:1498, members of the board shall receive no per diem but may be reimbursed for expenses incurred in performance of their duties.
D. All funds of the Parishwide Fire Protection District of Red River Parish shall be administered by the board of commissioners of the district.
Added by Acts 1989, No. 210, §1; Acts 2003, No. 851, §1, eff. July 1, 2003.
NOTE: See Acts 2003, No. 851, §3, relative to implementation and intent.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1496.18. Evangeline Parish; Ward One Fire Protection District No. 2 of Ville Platte

RS 40:1496.18 - Evangeline Parish; Ward One Fire Protection District No. 2 of Ville Platte
Notwithstanding the provisions of R.S. 40:1496, the board of commissioners of Ward One Fire Protection District No. 2 of Ville Platte is hereby created. The board of commissioners shall perform all duties, functions, and powers provided in this Part and be responsible for the operation and maintenance of the district. The board shall consist of five members appointed by the governing authority of Evangeline Parish. Each member of the board shall be a resident property taxpayer of the district.
Acts 1997, No. 197, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1497. First meeting; organization; election of secretary and treasurer

RS 40:1497 - First meeting; organization; election of secretary and treasurer
The parish governing authority shall fix the time and place for the first meeting of the board. At this meeting the board shall organize and shall elect a secretary and a treasurer or a combined secretary-treasurer. The persons filling these offices may, but need not, be members of the board.
Amended by Acts 1975, No. 17, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1499. General powers and duties of board

RS 40:1499 - General powers and duties of board
The board shall adopt its rules and procedure and fix the time and place of its regular meetings. Generally, it has such powers and shall perform such duties as are customary for the governing bodies of taxing districts and political subdivisions, including the right to levy taxes and to operate and control the property acquired by the district. It may do all things necessary to carry out the purposes for which the district was created.
Amended by Acts 1975, No. 17, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1500. Districts as public corporations; powers

RS 40:1500 - Districts as public corporations; powers
A. Fire protection districts shall constitute public corporations and as such shall have all the powers of public corporations, including perpetual existence and the right and power to incur debt and contract obligations, to sue and be sued, and to have a corporate seal. Such districts shall also be authorized to do and perform all acts in their corporate capacity and in their corporate names necessary and proper for the purposes of acquiring, maintaining, and operating buildings, machinery, equipment, water tanks, water hydrants, water lines, and such other things, including both movable and immovable property, as might be necessary or proper for effective fire prevention and control or considered necessary by the governing body of the district for the protection of the property within the limits of the district against fire. However, districts may not own and operate systems of waterworks.
B. Districts may utilize their equipment to transport any injured or ill person to a hospital or other place of medical care in an emergency situation where there is no reasonable expectation of the prompt response of an ambulance or industrial ambulance.
C. Districts may enter into such contracts as they consider necessary or desirable to carry out the purposes for which they were created, including, specifically, contracts with private or public entities pursuant to which water for fire protection purposes shall be made available and paid for by the districts.
D. Districts may do such things and enter into such contracts and agreements with the United States or with any state or federal agency or instrumentality as are necessary to procure aid and grants to assist them in carrying out the purposes for which they were created.
Amended by Acts 1962, No. 470, §1; Acts 1975, No. 17, §1; Acts 1987, No. 90, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1500.1. Emergency medical services and emergency medical transportation in the parishes of Caddo, Cameron, and Morehouse

RS 40:1500.1 - Emergency medical services and emergency medical transportation in the parishes of Caddo, Cameron, and Morehouse
Any fire protection district in the parishes of Caddo, Cameron, or Morehouse may enter into public service contracts with other public service entities for emergency medical services or emergency medical transportation; or in the absence of public service entities, the fire protection district may provide such services.
Acts 1991, No. 908, §1; Acts 1992, No. 20, eff. May 18, 1992; Acts 1995, No. 15, §1; Acts 1995, No. 22, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.1. Tangipahoa Parish Fire Protection District No. 1

RS 40:1501.1 - Tangipahoa Parish Fire Protection District No. 1
As an alternative to the provisions of R.S. 40:1501, the governing authority of Tangipahoa Parish Fire Protection District No. 1 may call an election for the purpose of submitting to the qualified electors of the district the question of levying a tax of not more than twenty mills on the dollar for a period of not more than ten years to be used to acquire fire trucks and other fire fighting equipment and for the purpose of maintaining and operating the district's fire protection facilities and paying the cost of obtaining water for fire protection purposes, including charges for fire hydrant rentals and service. The election shall be held in accordance with the provisions of R.S. 18:1281 et seq.
Added by Acts 1977, No. 94, §1; Acts 1998, No. 69, §1, eff. June 24, 1998.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.2. Fire protection districts; DeSoto Parish; tax collections not to be reduced

RS 40:1501.2 - Fire protection districts; DeSoto Parish; tax collections not to be reduced
Notwithstanding any other law to the contrary, the entirety of the collection of any tax imposed under authority of R.S. 40:1501, relative to any fire protection district within the parish of DeSoto, shall be made available to the relevant fire protection district, and shall not be reduced by being diverted for any other purpose.
Acts 1990, No. 533, §1, eff. July 19, 1990.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.3. Ouachita Parish Fire Protection District No. 1; authority to levy additional sales and use tax

RS 40:1501.3 - Ouachita Parish Fire Protection District No. 1; authority to levy additional sales and use tax
A. The Ouachita Parish Fire Protection District No. 1 is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the Ouachita Parish Fire Protection District No. 1 pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for maintaining and operating fire protection facilities and obtaining water for fire protection purposes.
C. The sales and use tax so levied shall be imposed by an ordinance of the Board of Commissioners of Ouachita Parish Fire Protection District No. 1 and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II, Title 47 of the Louisiana Revised Statutes of 1950; said tax being previously approved by a majority of the electors of Ouachita Parish voting in an election conducted in accordance with the election laws of the state of Louisiana on October 21, 1995.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
Acts 1996, 1st Ex. Sess., No. 25, §1, eff. May 6, 1996.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.4. Calcasieu Parish; taxes in annexed areas

RS 40:1501.4 - Calcasieu Parish; taxes in annexed areas
A.(1) Notwithstanding the provisions of R.S. 40:1501 or any other provision of law which authorizes fire protection districts to levy ad valorem taxes, no fire protection district shall levy or collect ad valorem taxes, except as provided in Paragraph (2) of this Subsection, in any area to which both of the following apply:
(a) The area is in Calcasieu Parish and has been annexed into a municipality.
(b) Pursuant to a contract between the municipality and the fire protection district, the municipality provided regular fire protection to the area prior to annexation in exchange for revenues of the fire protection district received from the levy of ad valorem taxes.
(2) The fire protection district shall continue to levy and collect any ad valorem taxes or portion thereof the avails of which are pledged as security for bonded indebtedness until the avails of such taxes are sufficient to pay off such indebtedness.
B. If at any time an area in which a fire protection district has been authorized to levy and collect ad valorem taxes is annexed and such area meets the criteria set forth in Paragraph A(1) of this Section, the authority of the district to levy and collect such taxes in the area, except any taxes collected pursuant to Paragraph A(2) of this Section, shall expire at the time and for the year in which the annexation ordinance becomes effective. The authority of the district to levy and collect taxes pursuant to Paragraph A(2) of this Section shall expire at the time and for the year in which the indebtedness is paid off.
Acts 1998, No. 15, §1; Acts 1999, No. 1105, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.5. Fire protection districts in the parish of Tangipahoa; authority to levy sales and use tax

RS 40:1501.5 - Fire protection districts in the parish of Tangipahoa; authority to levy sales and use tax
A. Fire protection districts in the parish of Tangipahoa are hereby authorized to levy and collect a one-half of one percent sales and use tax within each parish fire protection district pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for maintaining and operating fire protection facilities and obtaining water for fire protection purposes.
C. The sales and use tax so levied shall be imposed by a resolution of the board of commissioners of each district and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 19501; said tax shall be levied only after approval by a majority of the electors of the district voting in an election conducted in accordance with the election laws of the state of Louisiana.
D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 19501.
Acts 2002, No. 82, §1, eff. June 25, 2002; Acts 2011, 1st Ex. Sess., No. 12, §1, eff. June 12, 2011.
1R.S. 47:301 et seq.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.6. St. Tammany Parish; taxes in areas annexed into the city of Covington

RS 40:1501.6 - St. Tammany Parish; taxes in areas annexed into the city of Covington
A.(1) Notwithstanding the provisions of R.S. 40:1501 or any other provision of law which authorizes fire protection districts to levy ad valorem taxes, Fire Protection District No. 12 of St. Tammany Parish shall not levy or collect ad valorem taxes in any area which is within the corporate limits of the city of Covington on January 1, 2007, unless an agreement between the city and the fire protection district is executed pursuant to R.S. 33:221 granting the fire protection district the exclusive right to serve the annexed area.
(2) The fire protection district shall continue to levy and collect any ad valorem taxes or portion thereof, the avails of which are pledged as security for bonded indebtedness. The authority of the district to levy and collect taxes pursuant to this Paragraph shall expire at the time and for the year in which the indebtedness is paid off.
B. Fire protection services for all property within the corporate limits of the city of Covington on January 1, 2007, shall be the sole responsibility of the city except as may be provided by an agreement between the city and one or more affected fire protection districts.
C. Any property situated within the growth boundary areas 1, 2, or 3, as described in the Growth Management and Revenue Sharing Agreement Supplementing and Amending the 1990 Sales Tax Enhancement Plan, Instrument # 1365867,which may be annexed by the city, fire protection services for such property shall be the sole responsibility of the city. However, prior to such annexation, an agreement for fire protection services shall be entered into by the city and each affected fire protection district.
D. Notwithstanding any provisions to the contrary, nothing in this Section shall prevent the city of Covington and any affected fire protection district from entering into a mutually acceptable agreement for fire protection services.
E. The provisions of this Section shall not affect the provisions of Act No. 102 of the 2000 First Extraordinary Session1 of the Louisiana Legislature, which Act shall remain in effect.
Acts 2006, No. 831, §1, eff. January 1, 2007.
1Acts 2000, 1st Ex. Sess., enacted §1501.5. The Section was declassified by the Law Institute and placed in the Local and Special Acts.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.7. Caddo Parish Fire District No. 1; authority to levy sales and use tax

RS 40:1501.7 - Caddo Parish Fire District No. 1; authority to levy sales and use tax
A. Notwithstanding any other provision of law to the contrary, Caddo Parish Fire District No. 1 may levy and collect a sales and use tax not to exceed one percent pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana. Caddo Parish Fire District No. 1 may levy the tax only if the levy of the tax is approved by a majority of the electors in the district who vote on a proposition authorizing the levy of the tax.
B. The proceeds of the tax authorized by this Section shall be used for maintaining and operating fire protection facilities, for obtaining water for fire protection purposes, or for any other lawful purpose as determined by the governing board.
C. The sales and use tax so levied shall be imposed by an ordinance of the district and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
D. The tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as other local sales and use taxes.
Acts 2014, No. 232, §1, eff. May 28, 2014.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1501.8. Caddo Parish Fire District No. 3; authority to levy sales and use tax

RS 40:1501.8 - Caddo Parish Fire District No. 3; authority to levy sales and use tax
A. Notwithstanding any other provision of law to the contrary, Caddo Parish Fire District No. 3 may levy and collect a sales and use tax not to exceed one percent pursuant to the provisions of Article VI, Section 30 of the Constitution of Louisiana. Caddo Parish Fire District No. 3 may levy the tax only if the levy of the tax is approved by a majority of the electors in the district who vote on a proposition authorizing the levy of the tax.
B. The proceeds of the tax authorized by this Section shall be used for maintaining and operating fire protection facilities, for obtaining water for fire protection purposes, or for any other lawful purpose as determined by the governing board.
C. The sales and use tax so levied shall be imposed by an ordinance of the district and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the storage for use or consumption of tangible personal property, and on sales of services in the district, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
D. The tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as other local sales and use taxes.
Acts 2019, No. 149, §1, eff. June 6, 2019.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1502. Service charge authorized for DeSoto Parish; assessment and collection

RS 40:1502 - Service charge authorized for DeSoto Parish; assessment and collection
A.(1) The governing authority of any fire protection district situated wholly within the geographical boundaries of DeSoto Parish is hereby authorized to establish, by majority vote of the members of the authority, a service charge to be assessed persons owning property located wholly or partly within the boundaries of the fire protection district as customers of the district, subject to the provisions of Subsection B of this Section. Such service charges shall be equal for all customers and shall be framed so as to cover the costs of any or all of the following components of fire protection services:
(a) The purchase of fire protection equipment.
(b) The maintenance and operation of fire protection facilities and equipment.
(c) Obtaining water for fire protection purchases.
(2) The fire protection district shall provide a receipt to each property owner paying the service charge. All insurers and all insurance agents shall have proof of a current service charge receipt before considering any reduced rates because of fire district protection.
B. Service charges so established shall be assessed by resolution of the governing authority of the fire protection district. However, the resolution assessing said service charges shall be adopted by the governing authority only after the question of the assessment and the amount of the service charge established have been submitted to and approved by a majority of electors of the district voting at an election held for that purpose. Such election shall be conducted in accordance with the general election laws of the state and shall be held at the same time that an election authorized by the provisions of R.S. 18:402 is held.
C. The governing authority of any fire protection district assessing a service charge for fire protection services to customers of the district as provided in this Section shall also have the authority to use any necessary and proper means to collect and enforce the collection of such service charges, including contracting with another political subdivision within DeSoto Parish or any official of said parish to effect such collection. However, liens shall not be placed on property for failure to pay such service charge.
Added by Acts 1985, No. 117, §1, eff. June 29, 1985; Acts 1992, No. 93, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1502.2. Service charge authorized for Fire Protection District Number Three of Beauregard Parish; assessment and collection

RS 40:1502.2 - Service charge authorized for Fire Protection District Number Three of Beauregard Parish; assessment and collection
A. The governing authority of Fire Protection District Number Three of Beauregard Parish is hereby authorized to establish, by majority vote of the members of the authority, a service charge of fifty dollars for each residential or commercial structure for a term not to exceed ten years to be assessed persons owning each such structure, whether occupied or unoccupied, located wholly or partly within the boundaries of the fire protection district, subject to the provisions of Subsection B of this Section. For purposes of this Section, each residential or commercial unit in a structure shall be considered a separate structure, and a mobile home, as defined in R.S. 9:1149.2(3), shall be considered a structure. Such service charges shall be used for the costs of any or all fire protection services.
B. Service charges so established shall be assessed by resolution of the governing authority of the fire protection district. However, the resolution assessing said service charges shall be adopted by the governing authority only after the question of the assessment and its duration have been submitted to and approved by a majority of electors of the district voting at an election held for that purpose. Such election shall be conducted in accordance with the election laws of the state and shall be held at the same time that an election authorized by the provisions of R.S. 18:402 is held.
C. Service charges assessed for fire protection services as provided in this Section shall become due and delinquent at the same time as ad valorem taxes become due and delinquent. The sheriff of Beauregard Parish may use any reasonable means to collect and enforce the collection of such service charges, including any means authorized by law for collection of taxes.
Acts 1987, No. 145, §1, eff. June 18, 1987.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1502.11. Springhill Fire Protection District No. 11; fire service charge

RS 40:1502.11 - Springhill Fire Protection District No. 11; fire service charge
A. Notwithstanding any provision of law to the contrary, the governing authority of Springhill Fire Protection District No. 11 is hereby authorized to establish, by majority vote of the members of the authority, a fire service charge not to exceed four dollars. The person owning or occupying each residential or commercial structure located wholly or partly within the boundaries of the fire protection district who has made a deposit for the water service for the structure shall be assessed the service charge, subject to the provisions of Subsection B of this Section. Such service charge shall be used for the costs of fire protection services. For purposes of this Section, each residential or commercial unit within a structure and each housing unit within a multiple dwelling structure shall be considered a separate structure, and a mobile home, as defined in R.S. 9:1149.2(3) shall be considered a separate structure.
B. The governing authority of the fire protection district may use any legal, proper, necessary, and expedient means to collect and enforce the collection of such charge, including contracting with the city of Springhill water department and the Dorcheat Acres Water System. Any water company, as collection agency for the fire service charge, may add the charge levied by said fire protection district to the water bills of its customers. On or before the tenth day of the month following the collection of the charge the collection agency shall remit to the fire protection district all funds collected for the purposes of fire protection, less a small and reasonable service charge for administrative purposes of collection.
C. The governing authority of the district, acting through its collection agency, shall have the authority to discontinue the water service connected to any structure upon refusal of the owner to pay charges levied against said structure in accordance with the provisions of this Section. Water service shall be discontinued upon the expiration of a three-day period following receipt of a written delinquency notice.
Acts 1992, No. 99, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1502.14. Exemption from proof of service charge receipts in the parish of Morehouse

RS 40:1502.14 - Exemption from proof of service charge receipts in the parish of Morehouse
Notwithstanding any provision to the contrary applicable to any fire protection district, any requirement that insurers and insurance agents have proof of a current service charge receipt from an insured prior to considering granting any reduced rate because of fire district protection to the insured shall not apply in the parish of Morehouse.
Acts 1997, No. 711, §1, eff. July 1, 1997; Acts 2001, No. 723, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 12, §1, eff. June 12, 2011.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1503. West Baton Rouge Parish Fire Protection District No. 1; creation; subdistricts; boards; powers, duties, and functions

RS 40:1503 - West Baton Rouge Parish Fire Protection District No. 1; creation; subdistricts; boards; powers, duties, and functions
A. When used in this Section, the following terms have these meanings:
(1) "Council" means the West Baton Rouge Parish Council.
(2) "District" means West Baton Rouge Parish Fire Protection District No. 1.
(3) "Fire protection service" means, but is not necessarily limited to:
(a) Acquiring and maintaining land for a fire station site.
(b) Acquiring, constructing, maintaining, and operating fire protection facilities.
(c) Acquiring, maintaining, and operating fire trucks and other fire protection or emergency equipment.
(d) Obtaining water for fire protection purposes, including charges for fire hydrant rentals and service.
(e) Paying salaries of firemen.
(4) "Parish" means West Baton Rouge Parish.
B. In addition to other authority granted by law, the West Baton Rouge Parish Council may create a fire protection district in the manner and subject to the limitations and restrictions contained in this Section. The district shall be designated as "West Baton Rouge Parish Fire Protection District No. 1" and may include two or more fire protection subdistricts.
C. The boundaries of the district shall be coterminous with the boundaries of the parish.
D. Subject to the provisions of this Section, the district shall be a political subdivision within the meaning of the laws of the state relating to voting and levying of special maintenance taxes, voting and levying of service charges or fees, incurring debt, and issuing bonds therefor, including but not limited to the provisions of Subtitle II, Chapter 4, of Title 39 of the Louisiana Revised Statutes of 1950.
E.(1) Notice of intention to create the district shall be ordered by resolution of the council only if concurred in, by resolution, by each municipal governing authority in the parish. The resolution shall state that all of the parish shall be within the district and set forth the boundaries proposed for the subdistricts. The notice shall state that the council shall, in open session, on a date and at an hour and place named, proceed to create the proposed district.
(2) This notice shall be published once a week for two successive weeks, the first publication being not less than fifteen days before the date fixed for the hearing, in the parish's official journal.
F. At the place and time specified in the notice provided for in Subsection E of this Section, the council shall hold a public hearing concerning the creation of the proposed district.
G-L. Repealed by Acts 2013, No. 129, §2, eff. June 5, 2013.
Acts 1987, No. 212, §1, eff. July 2, 1987. Amended by Acts 1989, 1st Ex. Sess., No. 14, §1; Acts 2008, No. 286, §1, eff. June 16, 2008; Acts 2013, No. 129, §§1, 2, eff. June 5, 2013.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1504. Fire protection districts within Pointe Coupee Parish; governance

RS 40:1504 - Fire protection districts within Pointe Coupee Parish; governance
The governing authority of Pointe Coupee Parish may provide, by ordinance, for the governance of fire protection districts created by the parish. Any such ordinance may provide for the creation of one or more supervising boards to govern such districts. Any ordinance that creates a supervising board shall provide for the appointment and compensation of board members.
Acts 2021, No. 42, §1, eff. June 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1505.1. Richland Parish; additional parcel fee in certain districts

RS 40:1505.1 - Richland Parish; additional parcel fee in certain districts
A. In addition to the parcel fee authorized by R.S. 40:1505, any fire protection district which is created by the governing authority of Richland Parish and in which fire protection services are to be provided by the city of Rayville pursuant to a local services agreement may levy a parcel fee, not to exceed one hundred fifty dollars per parcel per year, for purposes of securing such services by means of such an agreement.
B. The parcel fee shall be imposed by resolution or ordinance of the governing authority of the district only after the question of the imposition of the parcel fee and its purpose, rate, and duration have been approved by a majority of the voters of the district voting at an election held for such purpose in accordance with the elections laws of the state.
C.(1) Any such parcel fee shall be levied, collected, and enforced in the manner provided by R.S. 40:1505(A).
(2) "Parcel" shall have the same meaning as provided by R.S. 40:1505(D).
Acts 1998, No. 57, §1, eff. June 24, 1998.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1505.2. City of Springhill; additional parcel fee

RS 40:1505.2 - City of Springhill; additional parcel fee
A. Notwithstanding any other provision of law to the contrary, the Springhill Fire Protection District No. 11 in Webster Parish, pursuant to a local services agreement, may levy a parcel fee, not to exceed six dollars per parcel per year, for purposes of securing such services by means of such an agreement.
B. The parcel fee shall be imposed by resolution or ordinance of the governing authority of the district only after the question of the imposition of the parcel fee and its purpose, rate, and duration have been approved by a majority of the voters of the district voting at an election held for such purpose in accordance with the elections laws of the state.
C.(1) Any such parcel fee shall be levied, collected, and enforced in the manner provided by R.S. 40:1505(A).
(2) "Parcel" shall have the same meaning as provided by R.S. 40:1505(D).
Acts 2007, No. 168, §1, eff. June 27, 2007.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1508. Limitation of authority to levy fire service charge without vote of electorate; 1992 Regular Session

RS 40:1508 - Limitation of authority to levy fire service charge without vote of electorate; 1992 Regular Session
A. Notwithstanding any Act of the 1992 Regular Session of the Legislature, no governing authority of a fire protection district manned with any volunteer fireman may, solely by majority vote of the authority, without approval by a vote of the electorate of the district, levy a fire service charge of more than one dollar for each housing unit within a hotel or motel. Further, for the purposes of levying any fire service charge authorized by any Act of the 1992 Regular Session without approval by a vote of the electorate of the district, no residential unit within a structure or individual housing unit within a multiple dwelling structure may be considered a separate structure, rather the entire structure containing the residence or housing unit shall be considered as one structure.
B. This Section shall supersede any Act of the 1992 Regular Session of the Legislature to the extent that the provisions of this Section conflict with the provisions of such Act.
Acts 1992, No. 610, §2, eff. July 2, 1992.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1509. Appointment of board of commissioners of certain fire protection districts

RS 40:1509 - Appointment of board of commissioners of certain fire protection districts
Notwithstanding any provision of law to the contrary, the board of commissioners of a fire protection district in the parishes of Avoyelles, Lincoln, St. John the Baptist, and Webster shall be comprised of at least one member from each ward located within the boundaries of the district. The respective parish governing authorities shall implement this Section by providing for appointment of members, including those from municipalities, in such manner, and by adding such members, as shall be necessary to implement these provisions.
Acts 1993, No. 808, §1; Acts 2001, No. 722, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 12, §1, eff. June 12, 2011.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1510. Expenditure of public funds for awards, recognition, and meals

RS 40:1510 - Expenditure of public funds for awards, recognition, and meals
A. Notwithstanding any provision of law to the contrary, a fire protection district, municipal fire department, or volunteer fire department may expend public funds in connection with the following activities:
(1) The purchase of a plaque, trophy, certificate, medal, or similar memento to acknowledge outstanding achievement or valiant act of personnel not to exceed one hundred dollars.
(2) Meals, snacks, or refreshments for firefighters involved in fire department related meetings, workshops, training programs, or performing of emergency services not to exceed twenty-five dollars per person.
(3) The implementation and execution of a length of service awards program. For the purposes of this Paragraph, a length of service awards program shall mean a program established by the fire protection district, municipal fire department, or volunteer fire department that provides a monetary benefit, based upon service, to eligible volunteer firefighters as determined by the fire protection district, municipal fire department, or volunteer fire department. The length of service awards program shall not be considered a vested right nor entitle the recipient to any other benefit not directly related to the program's monetary benefit. The length of service award shall not be considered permanent and may be discontinued at any time.
B. The provisions of this Section shall not be construed to prohibit or restrict the use of public funds to pay or defray the reasonable expenses of travel and lodging required for attendance at any conference or convention for the purpose of educating or training fire department personnel with regard to their public duties and responsibilities.
Acts 2012, No. 349, §1; Acts 2013, No. 262, §1.
2023 Louisiana Laws › Revised Statutes › Title 40 - Public Health and Safety › §40:1531. Administration; sessions; subjects of instruction

RS 40:1531 - Administration; sessions; subjects of instruction
The State Fire College is created. It shall be administered by the Department of Public Safety.
The fire college shall hold annual sessions at a time and place determined by the department. At these sessions it shall instruct the representatives of the paid, part-paid, and volunteer fire departments of the state who are sent there in all the approved modern methods of fire-fighting, rendering first aid in case of drowning or asphyxiation, etc., and in all the modern methods of preserving life and property.