reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-189 - Burial Furniture and Physical Remains

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  All burial furniture and physical remains removed from an Indian burial site
				  are the property of the state of Louisiana in the event that no person appears
				  who is a legal heir entitled to inherit the property of the Indian who is
				  interred. Such burial furniture and remains that become property of the state
				  shall be placed in the care and custody of the commission or a deputy custodian
				  designated by the commission.
AUTHORITY NOTE:
					 Promulgated in accordance with R.S.
					 41:1601-1613.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-191 - Indian Burial Sites as Landmarks

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  Indian burial sites and other cemeteries as defined in
				  R.S. 8:1 et seq. may
				  be declared to be and registered as state archaeological landmarks in
				  accordance with the provisions of Subchapter C, §143-149 inclusive.
				  Failure of the commission or the state archaeologist to identify an Indian
				  burial site or to designate an Indian burial site as a state archaeological
				  landmark shall not alter the status of such site as a cemetery or burial ground
				  within the meaning of
				  R.S. 8:1 et seq., and
				  other laws pertaining to places of interment of human remains.
AUTHORITY NOTE:
					 Promulgated in accordance with R.S.
					 41:1601-1613.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-193 - Emergency Landmark Designation

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  When it appears that an Indian burial site having extraordinary archaeological
				  value has been excavated or is in imminent danger of being desecrated in
				  violation of Louisiana law (particularly
				  R.S.
				  8:653), the commission may make an emergency
				  designation of such Indian burial site as a state archaeological
				  landmark.
B. Emergency designations
				  affecting private lands or excluded public lands shall be adopted by resolution
				  of the commission or by order of the state archaeologist. Such resolution or
				  order shall set out and include:
1. a map or
				  description identifying the limits of the geographic area found hereunder to
				  constitute an Indian burial site;
2. a statement specifying the archaeological
				  evidence supporting such finding and declaration;
3. a description of the excavation or
				  threatened desecration in violation of law on which the emergency action of the
				  commission or the state archaeologist is predicated.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-195 - Accidental Disturbance

Current through Register Vol. 50, No. 6, June 20, 2024
A. Where
				  construction, acquisition, or operation of a building, road, dam, pipeline, or
				  similar improvement project unexpectedly uncovers human remains that appear to
				  fall within the purview of these regulations, the owner, his agents, or other
				  representatives shall delay temporarily, within the specific area where human
				  remains are encountered, all construction or maintenance activity until the
				  following conditions are satisfied.
1. The
				  commission is notified immediately.
2. The human remains and any vestments or
				  other articles interred therewith are preserved and delivered to the commission
				  or a designated deputy custodian of the commission.
3. The owner or person in charge of the
				  construction or maintenance project cooperates with any designated
				  representative of the commission assigned to the site to recover archaeological
				  evidence.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-197 - Prior Archaeological Investigation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Excavation of Indian burial sites by
				  predecessors of the commission, its deputy custodians, the Lower Mississippi
				  Survey, or any other professional archaeologists made prior to the effective
				  date of these regulations for the goals and purposes set forth in
				  §183 of this
				  Subchapter are hereby approved and ratified under the law. Nothing herein shall
				  be construed as approving excavations of Indian burial sites made in violation
				  of Louisiana law prior to the effective date of these regulations.
AUTHORITY NOTE:
					 Promulgated in accordance with R.S.
					 41:1601-1613.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 1 - Division of Archeology › Subchapter G - Indian Burial Sites › Section I-199 - Unlawful Removal of Burial Furniture

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  Whoever without authority of law knowingly excavates an Indian burial site with
				  the intention and for the purpose of taking and removing burial furniture shall
				  be subject to punishment as provided for in
				  R.S.
				  8:653,
				  R.S.
				  41:1611, and other applicable law.
AUTHORITY NOTE:
					 Promulgated in accordance with R.S.
					 41:1601-1613.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 3 - Division of the Arts › Section I-301 - Introduction: Arts Programs in Louisiana

Current through Register Vol. 50, No. 6, June 20, 2024
A. Believing that public support for the arts
				is in the public interest, the Louisiana Legislature has created the Louisiana
				State Arts Council (the council) and the Louisiana Division of the Arts (the
				division) to administer state arts programs.
B. The Louisiana State Arts Council, composed
				of 22 members appointed by the governor, is an advisory body to the division
				regarding matters relating to support of the arts in Louisiana. The council is
				responsible for making recommendations on cultural policy, for preparing an
				annual state plan for the arts, for initiating and coordinating statewide arts
				programs, for providing technical assistance to community and state arts
				organizations, and for promoting other artistic activities in the state.
				Further, the council is responsible for the allocation of arts grant
				funds.
C. The Division of the Arts,
				the official state arts agency, is in the Office of Cultural Development,
				Department of Culture, Recreation and Tourism. The division administers state
				and federal funds appropriated for arts grants in Louisiana.
D. Philosophy of Assistance. The Louisiana
				State Arts Council has formally adopted the following policy statement: The
				arts are an essential part of life in Louisiana. Each citizen has the right to
				the arts. The Louisiana State Arts Council is a catalyst for participation,
				education, development, and promotion of excellence in the arts. It is our
				responsibility to support established arts organizations, nurture emerging
				organizations, and assist individual artists.
1. The council and division, aware that funds
				are not sufficient to address all the needs of the arts in Louisiana, agree
				that their resources are best used to:
a.
				support organizations which have demonstrated their ability to present or to
				sponsor programs of demonstrable quality and professionalism with significant
				impact on the community and the state;
b. support quality arts activities which are
				the result of community-based effort and planning;
c. support individual artists in their
				creative work;
d. promote
				consideration for the aesthetic quality of the physical environment;
e. initiate arts activities which are
				statewide in scope and impact;
f.
				further, the division and council believe that their role is to supplement the
				resources of existing arts organizations. Grants are not to serve as the
				primary source of funds for an organization.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 3 - Division of the Arts › Section I-305 - Guidelines for Applications

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1. All applications must be postmarked by
				March 1. The division will not assume responsibility for lost or misdirected
				mail. Late applications will be ineligible.
2. Applications will be accepted only for
				arts activities scheduled to begin no earlier than July 1 and end no later than
				June 30 of the fiscal year for which the application is submitted.
3. Requests for grants must be submitted on
				current grant application forms, which may not be altered in any way.
4. Application forms are available from your
				local arts agency or the Division of the Arts from December 1 to March
				1.
5. The guidelines on how grants
				are to be applied for and awarded will be reviewed yearly. The public is
				encouraged to provide input during the month of June to be considered for the
				next year's guidelines.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 5 - Bylaws for the Louisiana National Register Review Committee › Section I-501 - Statement of Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. The National
				Historic Preservation Act of 1966 ( P.L. 89-665, amended) requires that all
				nominations to the National Register of Historic Places must first be reviewed
				and approved by a professional review committee. The members of the committee
				advise the state historic preservation officer in accordance with National Park
				Service regulations for the implementation of the National Historic
				Preservation Act of 1966 ( 36 CFR Part 60, published in
Federal
				Register
, Volume 46, Number 220, November 16, 1981, pp. 56183-56213;
				 36 CFR Part 60.6, Subsection M, and 36 CFR Parts 60.11 and 60.12, published in
Federal Register
, Volume 48, Number 198, October 12, 1983, pp.
				46306-46308; and  36 CFR Part 61, published in
Federal
				Register
, Volume 49, Number 73, April 13, 1984, pp. 14900-14901).
				Additional duties and functions of the committee are defined in R.S. 25:901-902
				of the Louisiana Revised Statutes of 1950 (Act Number 661 of 1979 and Act 288
				of 1980). These bylaws supersede any other rules for the operation of the
				committee which may previously have been in effect.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  25:902.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-701 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. This program is
				designed to provide financial, referral and/or technical assistance to
				Louisiana residents for the promotion and development of Louisiana black
				culture in accordance with Act 769 of 1954.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-703 - Funding Amount

Current through Register Vol. 50, No. 6, June 20, 2024
A. Generally,
				the maximum amount of a grant award is $5,000; however, the commission reserves
				the right to fund proposals in excess of that amount.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-705 - Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. Organizations
				requesting funding to conduct a black culture program or project must be
				certified as tax-exempt under 501(c)(3) of the IRS Code; sponsored by a
				501(c)(3) tax-exempt organization; or be certified by the state of Louisiana as
				a Chapter II nonprofit organization and have the representation of a practicing
				attorney for the completion of expenses form. A copy of IRS determination
				letter of nonprofit status certificate from the Louisiana Secretary of State
				must accompany your application.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-707 - Matching Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				grants must be matched dollar-for-dollar in cash and/or in-kind
				donations.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-709 - Limitations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Only one
				program/project per organization per state fiscal year may be funded. All
				programs/projects must be implemented and completed no later than June 30,
				1986. Grant funds may not be used for costs related to hospitality (i.e., food,
				beverages, banquets, receptions, etc.).
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-711 - How to Apply

Current through Register Vol. 50, No. 6, June 20, 2024
A. Request
				application in writing from the Division of Black Culture, Post Office Box
				44247, Baton Rouge, LA 70804. Due Date: All applications due in the office of
				the division by 4:30 p.m. on October 30, annually.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-713 - Evaluation Criteria

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				program/project should fulfill some specific, identified community need and
				should be justified in the description of the proposed project.
B. The program project should be designed to
				have its primary focus on the cultural development of blacks. Programs
				developed on various themes regarding Louisiana blacks are preferred.
C. The program/project must be accessible to
				the general public.
D. Applications
				will be reviewed in the following areas: program/project need, community
				involvement and plans/implementation of program/project.
E. Completeness of application and
				appropriateness of proposed budget.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-715 - Grant Award Notification

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				Louisiana Black Culture Commission will determine recipients at its first
				meeting following the deadline. Recipients will be notified no later than 90
				days after deadline.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 7 - Division of Black Culture › Section I-717 - Reporting Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. Grantee
				must submit a final report which includes a complete financial statement
				reflecting actual income and expenditures of the program/project.
B. Grantee must submit a written statement
				evaluating the project.
C. Grantee
				must submit a copy of printed program which includes credit as follows: This
				program/project funded (or funded in part) by the Louisiana Black Culture
				Commission/Division of Black Culture, Office of Cultural Development,
				Department of Culture, Recreation and Tourism.
D. Copies of promotional material, media
				announcements/articles, programs and black and white photographs of
				program/project must be included in the final report.
E. The final report must be prepared by the
				recipient and submitted to the Division of Black Culture, no later than 30 days
				following completion of the funded project.
F. Members of the Louisiana Black Culture
				Commission and the staff of the Division of Black Culture shall be permitted to
				attend programs funded through the Division of Black Culture, free of charge,
				for review purposes.
G. Grantee
				must submit black culture survey forms.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:831-838 and
				  R.S.
				  36:209.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 9 - Divisions of Archaeology and of Historic Preservation › Section I-901 - Generally

Current through Register Vol. 50, No. 6, June 20, 2024
A. The following
				rules governing the State Capitol Historic District, pursuant to Act Number 650
				of the 1979 Louisiana Legislature, are hereby adopted.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:781-85 and
				  R.S.
				  36:208(E).
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 9 - Divisions of Archaeology and of Historic Preservation › Section I-903 - Interpretation of Provisions of Act Number 650 of the 1979 Louisiana Legislature

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Existing Structures within the State Capitol Historic District. All
				alterations, additions or renovations, both interior and exterior, shall be
				determined in the professional judgment of the Divisions of Archaeology and
				Historic Preservation to be in conformance with the recommendations published
				in
The Secretary of the Interior's Standards for Historic Preservation
				Projects with Guidelines for Applying the Standards
before a
				certificate of appropriateness can be issued.
B. New Structures or New Construction within
				the State Capitol Historic District. All plans for the exterior of new
				structures or for the exterior of new construction of any type must be
				determined, in the professional judgment of the Division of Historic
				Preservation, to be compatible with and sympathetic to the historic and
				cultural character of the district, before a certificate of appropriateness can
				be issued.
C. Landscaping within
				the District. All and any alteration to the existing grounds of the district
				must be found in the professional judgment of the Divisions of Archaeology and
				Historic Preservation, to be compatible with, and sympathetic to the historic
				and cultural character of the district, before a certificate of appropriateness
				can be issued.
D. Furnishings,
				Furniture and Art Objects of Historic Significance located within the District.
				All interior furnishings, furniture and art objects of historic significance
				must be found, in the professional judgment of the Division of Historic
				Preservation, to be used, repaired, restored, or altered in sympathy to each
				item's artistic, historic, or cultural integrity and value. Standard and
				current professional reference works will be used by the Division of Historic
				Preservation to make recommendations and decisions before a certificate of
				appropriateness can be issued.
E.
				Archaeology within the District. All or any excavation or moving of earth, rock
				or subsoil or rearrangement of the grounds within the district shall be done in
				a manner which, in the professional judgment of the Division of Archaeology, is
				compatible with and sympathetic to a policy of preservation of historical and
				archaeological cultural resources before a certificate of appropriateness can
				be issued.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:781-85 and
				  R.S.
				  36:208(E).
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 9 - Divisions of Archaeology and of Historic Preservation › Section I-905 - Procedure

Current through Register Vol. 50, No. 6, June 20, 2024
A. All applications
				for a certificate of appropriateness shall be due in the Office of Cultural
				Development, P.O. Box 44247, Baton Rouge, LA 70804, (225) 342-8200, on or
				before the tenth day of each month, or the preceding working day if the tenth
				falls on a weekend or holiday.
B.
				Notices of public hearings as required by
				R.S.
				25:785(C) shall appear in the
				official journal of the state of Louisiana on the last Wednesday of every
				month.
C. The public hearings
				required by
				R.S.
				25:785(C) shall be held on
				the first Wednesday of every month.
D. The decisions on the applications
				submitted to the Office of Cultural Development shall be rendered within 14
				days of the date of the hearing at which the application has been reviewed, as
				required by
				R.S.
				25:785(D).
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:781-85 and
				  R.S.
				  36:208(E).
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 9 - Divisions of Archaeology and of Historic Preservation › Section I-907 - Applications and Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				following items shall be provided to the Divisions of Archaeology and Historic
				Preservation as part of the application:
1.
a. building exteriors and landscaping:
i. blue-line drawings;
ii. elevations;
iii. plans and specifications;
iv. complete, written description of the
				project;
v. location within the
				district.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1101 - Purpose and Authority

Current through Register Vol. 50, No. 6, June 20, 2024
A. This
				Chapter sets forth the standards and procedures for the creation and management
				of cultural products districts, also called cultural districts, which may be
				used by local governing authorities as a mechanism for community revitalization
				through the creation of hubs of cultural activity.
B. These regulations are adopted pursuant to
				Act 298 of the 2007 Regular Session of the Louisiana Legislature
AUTHORITY NOTE:
				  Promulgated in accordance with Act 298 of the 2007 Regular Session of the
				  Louisiana Legislature.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1103 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The following
				definitions shall apply for purposes of this Chapter, unless specifically
				defined otherwise.
Assistant Secretary
-the Assistant Secretary
				  of the Office of Cultural Development, Department of Culture, Recreation and
				  Tourism.
Cultural Products District
or
				  C
ultural District
-an area designated by a local governing
				  authority and certified by the Department of Culture, Recreation and Tourism in
				  accordance with the statutory and regulatory procedures, standards, and
				  criteria pertaining to such districts, which district shall be created for the
				  purpose of revitalizing a community by creating a hub of cultural
				  activity.
Department
-the Department of Culture,
				  Recreation and Tourism.
Local Governing Authority
-the governing
				  authority of the parish in which the Cultural District is located unless the
				  district is located within a municipality, in which case "local governing
				  authority" shall mean the governing authority of the municipality. If the
				  district is located partly in a municipality, "local governing authority" shall
				  mean the governing authority of the parish and the governing authority of the
				  municipality.
Secretary
-the Secretary of the Department of
				  Culture, Recreation and Tourism.
AUTHORITY NOTE:
				  Promulgated in accordance with Act 298 of the 2007 Regular Session of the
				  Louisiana Legislature.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1105 - Application

Current through Register Vol. 50, No. 6, June 20, 2024
A. A local
				governing authority may submit to the department an application to designate
				and certify a specified geographic area as a cultural district.
B. Applications shall be submitted in
				accordance with the timetable and in the format provided by department
				policy.
C. If the department,
				acting through the assistant secretary, deems the application incomplete or
				requires additional information, the department shall notify the local
				governing authority through its designated contact, and in such notice, the
				department shall specify the deficiencies and/or information required to
				complete the application.
1. If the local
				governing authority is notified of a deficiency in the application or
				additional information is requested, the local governing authority shall remedy
				the deficiency or provide the requested information by the date specified in
				the notice of deficiency.
2. If the
				local governing authority does not remedy the deficiency or provide the
				requested information by the date specified in the notice of deficiency, the
				application will be deemed incomplete and will not be reviewed
				further.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1107 - Criteria

Current through Register Vol. 50, No. 6, June 20, 2024
A. The assistant
				secretary shall evaluate the proposed cultural district to determine whether it
				meets the mandatory criteria set forth in
				R.S.
				47:305.57.
B. If the proposed district meets the
				mandatory criteria, the assistant secretary shall then evaluate the potential
				of the proposed cultural district to accomplish the following purposes:
1. revitalize a neighborhood or
				area;
2. stimulate the
				economy;
3. engage
				residents;
4. draw
				tourists;
5. provide a sense of
				community;
6. serve as a gathering
				place;
7. encourage
				creativity;
8. strengthen community
				partnerships;
9. promote the arts
				and support artists;
10. develop a
				positive image for the area;
11.
				enhance property values; and
12.
				capitalize on local cultural, economic and social assets.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1109 - Determination and Appeals

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				department, through the assistant secretary, will notify the local governing
				authority in writing whether the proposed cultural district has been certified
				as proposed, has been certified with amendments, or has been returned with no
				action.
B. The effective date of
				the certification shall be the date specified in the final written notice of
				approval.
C. Within 30 days of the
				local governing authority's receipt of the decision of the department, the
				local governing authority may submit a request for administrative review to the
				secretary. A request for administrative review shall include the following:
1. identification of the decision to which
				the request pertains;
2. a
				statement of the decision sought;
3. a statement of the facts and reasons upon
				which such relief is requested; and
4. the name and address to which the
				department will send all communications regarding the request.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1111 - Reporting Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. By
				January 31 of each year, the local governing authority shall prepare and submit
				to the department an annual report on the impact of the certified cultural
				district with regard to the purposes of the creation of a cultural district.
				This reporting requirement begins at least one full year after
				certification.
B. The local
				governing authority shall submit the annual report in the format set forth by
				the department.
C. The annual
				report shall reflect the activity of the prior calendar year.
D. The annual report shall also include
				cumulative data reflecting activity since the date of the creation of the
				cultural district.
E. The report
				shall include information that describes the impact of the tax exemption
				programs, the tax credit programs, and any other factors that describe the
				impact of the cultural district on the community, which information shall
				include but is not limited to:
1. the number,
				value, and type of historic rehabilitation tax credits applied for;
2. the number, value, and type of historic
				rehabilitation tax credits awarded;
3. the value of investment in the district
				through rehabilitation projects or other projects;
4. the number of occupied buildings and use
				of those buildings;
5. the number
				of vacant buildings;
6. the sales
				tax revenue generated in the district;
7. the amount of sales tax exemptions claimed
				for sales of original, one of a kind works of art; and
8. any other evidence of the level of
				cultural activity in the district, including the number of cultural events and
				attendance at each.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1113 - Sales Tax Exemption

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Effective on the first day of the month following certification of the cultural
				district, sales and use taxes imposed by the state of Louisiana or any of its
				political subdivisions shall not apply to the sale of original, one-of-a-kind
				works of art from an established location within the boundaries of a cultural
				district.
B. An established
				location shall be any location within the boundaries of the cultural district,
				and may include, at the discretion of the local governing authority, events and
				activities authorized by the local governing authority held in temporary
				locations such as markets, fairs, and festivals.
C. Vendors of original, one-of-a-kind works
				of art should register with the department in order to receive regular
				communication from the office of cultural development and the Department of
				Revenue on rulings, guidelines, and advice regarding the implementation of this
				provision. If a vendor meets the definition of a dealer as provided in
				R.S.
				47:301(4), then the vendor
				must register with the Department of Revenue as provided by law.
D. Vendors shall certify and document the
				tax-exempt sale of original, one-of-a-kind works of art in the format
				prescribed by the Department of Revenue, and shall include the following:
1. a description of the work of art including
				its medium and dimensions, the name of the artist, its date of creation, and
				the name, contact information, and qualifications of the person vouching for
				this information; and
2. a
				statement by the vendor certifying that to the best of his knowledge the work
				of art meets the definition of a tax-exempt work of art.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1115 - Boundaries

Current through Register Vol. 50, No. 6, June 20, 2024
A. Following
				adequate public notice and a period for public comment, a local governing
				authority may submit to the department an application to amend the boundaries
				of an established cultural district.
B. Applications shall be submitted in
				accordance with the timetable and in the format provided by the department, and
				shall include:
1. identification of the
				changes from the current to proposed boundaries;
2. a description of the zoning and/or use of
				the property that would be included or excluded under the proposed boundary
				change;
3. the reasons for the
				proposed change;
4. documentation
				that the public was notified of the proposed boundary change and had an
				opportunity to respond in writing to support or oppose the change;
5. all letters, statements, surveys or other
				indicia of support for the boundary change, including a resolution of support
				by the local governing entity;
6.
				all letters, statements, surveys or other indicia of opposition to the proposed
				boundary change, to the extent such are known or should be known to the local
				governing authority.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1117 - Termination by Local Governing Authority

Current through Register Vol. 50, No. 6, June 20, 2024
A. Following adequate public notification and
				a period for public comment, a local governing authority may terminate the
				existence of an established cultural district by resolution or
				ordinance.
B. At a minimum, the
				local governing authority shall publish notice of its intent to terminate the
				cultural district in the local newspaper and shall take all necessary and
				reasonable steps to contact by mail all property owners, tenants, the
				department, and any other organization or individual who has requested to
				receive such notices.
C. The notice
				shall include:
1. identification of the
				cultural district to be terminated;
2. the reasons for the proposed
				termination;
3. the name and
				contact information for the individual to whom the public may submit comments
				to support or oppose the termination;
4. the date, time, and location of a public
				hearing, if any;
5. the deadline to
				receive public comment.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 11 - Cultural Districts › Section I-1119 - Termination by the State

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				department may initiate procedures to revoke certification of a cultural
				district under the following circumstances:
1.
				the local governing authority fails to submit the required reports and
				documentation set forth in this Chapter;
2. the local governing authority fails to
				submit the required reports and documentation timely, accurately, or
				completely;
3. the mandatory
				criteria, goals, or objectives are no longer met;
4. a cost-benefit analysis conducted or
				approved by the department reveals that the cultural district is no longer in
				the public interest.
5. the local
				governing authority fails to implement the tax incentives as prescribed in
				applicable laws and administrative rules.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 13 - State Commercial Tax Credit for Historic Buildings › Section I-1301 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The following
				definitions shall apply for purposes of this Chapter, unless specifically
				defined otherwise.
Amendment
-any modification to the project,
				  as described in an approved application including, but not limited to, changes
				  in applicant, scope of the project, timeline for completion, changes in
				  financing, the rehabilitation activities or end use.
Annual Credit Reservation Cap
-the maximum
				  aggregate total of tax credits that may be reserved in any one calendar year is
				  $125 million. The reservation cap shall apply to projects with Part 2
				  applications received by the Department of Culture, Recreation and Tourism on
				  or after January 1, 2021.
Applicant-
the owner or qualified lessee of a
				  historic building.
Application-
the three-part state commercial
				  tax credit for historic buildings application, which consists of: part
				  1-certification of contributing status; part 2-proposed work description; and,
				  part 3-request for project certification.
Credit Amount-
the dollar amount of credit
				  earned.
Division-
the Louisiana Division of Historic
				  Preservation.
Eligible Costs and Expenses
-the qualified
				  rehabilitation expenditures (QREs) as defined in Section 47c(2)(A) of the
Internal Revenue Code
of 1986, as amended.
Project-
the activities to be undertaken and
				  costs identified as part of an application submitted for a historic
				  preservation tax credit. A project may include more than one building, such as
				  an industrial or agricultural complex, provided there is historical evidence
				  that the buildings functioned together to serve an overall purpose, and all are
				  at least 50 years old unless also listed individually in the National Register
				  of Historic Places.
Qualified Rehabilitation Expenditures
				  (QREs)
-repealed.
Rehabilitation-
the process of returning a
				  property to a state of utility, through repair or alteration, which makes
				  possible an efficient contemporary use while preserving those aspects of the
				  building, its site, and environment that are significant to its historic,
				  architectural, and cultural values, as determined by the division.
SHPO
-State Historic Preservation Office,
				  comprised of the Divisions of Archaeology and Historic Preservation, within the
				  Department of Culture, Recreation and Tourism.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6019.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 13 - State Commercial Tax Credit for Historic Buildings › Section I-1303 - Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Division of
				Historic Preservation shall charge an application fee for each rehabilitation
				project that is submitted. Application fees for a single rehabilitation project
				are as indicated.
Qualified Rehabilitation Expenditures (QREs)
Part 2 Fee, based on estimated QREs
Part 3 Fee, based on actual QREs
Up to $100,000
$250
None
$100,001 - $500,000
$250
1.5% of credit amount, minus Part 2 fee
$500,001 - $1 million
$500
1.5% of credit amount, minus Part 2 fee
$1,000,001 - $3 million
$1000
1.5% of credit amount, minus Part 2 fee
$3,000,001 - $6 million
$2000
1.5% of credit amount, minus Part 2 fee ($15,000
							 cap)
$6,000,001 - $15 million
$3500
1.5% of credit amount, minus Part 2 fee ($15,000
							 cap)
$15,000,001 +
$5,000
1.5% of credit amount, minus Part 2 fee ($15,000
							 cap)
B. A
				decision will not be issued on an application until the appropriate remittance
				is received, in a method determined by the division.
C. Fees are nonrefundable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6019.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part I - Office of Cultural Development › Chapter 13 - State Commercial Tax Credit for Historic Buildings › Section I-1305 - Tax Credit Reservations

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General Provisions
1. For all projects with
				Part 2 applications received by the SHPO on or after January 1, 2021, the
				maximum amount of credits available to be reserved shall not exceed one hundred
				twenty-five million dollars per calendar year. If the amount of tax credit
				reservations issued in a calendar year is less than one hundred twenty-five
				million dollars, the excess reservation amount shall be available for issuance
				in any subsequent calendar year. If a tax credit reservation is forfeited or
				rescinded, the forfeited or rescinded reservation amount shall be available for
				issuance.
2. Reservations of
				credits shall be first-come first-served based upon the date of approval of a
				completed reservation application.
3. If the total amount of credit reservations
				applied for in any calendar year exceeds the amount of tax credits available
				for reservation that year, the excess shall be treated as having been applied
				for on the first day of the subsequent calendar year.
4. All reservation applications received on
				the same business day shall be treated as received at the same time, and if the
				aggregate amount of the requests received on a single business day exceeds the
				total amount of available tax credit reservations, tax credits shall be
				reserved on a pro rata basis.
5.
				Any rescinded tax credit reservation shall be reallocated and made available to
				other applicants.
6. The SHPO shall
				track the cumulative amount of approved tax credit reservations. Applicants may
				review the amount of tax credit reservations available per any given calendar
				year on the SHPO's website.
7.
				Applicants must comply with all other program requirements set forth by the
				Division. Claims for the credit must also comply with any rules and regulations
				set forth by the Louisiana Department of Revenue within Title 61 of the
				Louisiana Administrative Code.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part III - Office of State Museums › Chapter 1 - Public Access › Section III-101 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. As used in this
				Part, unless the content clearly provides otherwise, the following terms shall
				be defined as follows.
Assistant Secretary
-the assistant secretary
				  of the Office of the State Museum.
Board
-the board of directors of the
				  Louisiana State Museum.
DCRT
or
Department
-the
				  Department of Culture, Recreation and Tourism.
Demonstration Collection
-objects are
				  considered to be expendable and may be used by staff and patrons in the
				  interpretive programs of the OSM.
Louisiana State Museum
-a statewide complex
				  of facilities under the management and supervision of the office of the state
				  museum, an agency in the Department of Culture, Recreation and Tourism.
Museum
-a single building that is open to the
				  general public within the Louisiana State Museum.
OSM or Agency
-Office of the State
				  Museum.
Permanent Collection
-objects relate directly
				  to the mission of OSM and support its primary goals. These objects are subject
				  to the highest levels of documentation and care.
Study Collection
-objects supplement the
				  permanent collection and are maintained in order to support the research and
				  educational functions of the OSM. Included is material that is duplicative or
				  of lesser quality, significance, interest or use than the permanent
				  collection.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  25:341 et seq., and
				  R.S.
				  36:204(A)(3).
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part III - Office of State Museums › Chapter 1 - Public Access › Section III-103 - Hours of Operation [Formerly section 101]

Current through Register Vol. 50, No. 6, June 20, 2024
A. Each museum will be open to the public in
				accordance with a published schedule established by the agency.
B. The agency is authorized to close museums
				or sections of museums as necessary.
C. As designated by the agency, there are
				buildings and sections of buildings under the jurisdiction of the agency that
				are not open to the general public due to the nature of the building or the
				nature of the use (e.g., security, collections management and storage,
				residential use, utilities, office, commercial tenants, etc.).
D. The agency is authorized to open museums
				on official state holidays provided that affected employees are compensated in
				accordance with applicable laws and Civil Service rules.
E. Due to staffing and other operational
				concerns, the agency may turn away a group that has not reserved its visit in
				advance.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 25:342-348.
Louisiana Administrative Code › Title 25 - CULTURAL RESOURCES › Part III - Office of State Museums › Chapter 1 - Public Access › Section III-107 - Building Use Policy for Events [Formerly section 103]

Current through Register Vol. 50, No. 6, June 20, 2024
A. The Louisiana State Museum is an
				historical, cultural, and educational institution whose primary purpose shall
				be to collect, preserve, and present, as an educational resource, objects of
				art, documents, artifacts, and the like that reflect the history, art, and
				culture of Louisiana.
B. Use of the
				Louisiana State Museum facilities for functions and events may be permitted
				only insofar as such use does not compromise or put at risk the mission,
				accreditation, or integrity of the Louisiana State Museum and its collections
				and such use comports with applicable law and the regulations set forth
				herein.
C. Certain buildings and
				spaces within buildings in the Louisiana State Museum may be designated as
				being unavailable for functions and events.
D. The agency is authorized to determine
				whether the proposed use, user, and museum or space within a museum meet the
				eligibility criteria for the agencys building rental policy for events and
				whether the request complies with the procedures and requirements set forth in
				this chapter and applicable laws.
E. Procedure
1. Eligible Users. Requests for the use of a
				Louisiana State Museum building or space thereof for an event or function will
				be considered from:
a. nonprofit organizations
				with purposes similar to the educational and historical museum purposes of the
				agency;
b. governmental agencies
				for governmental purposes or events;
c. groups, persons, or companies whose
				proposed use is, in the opinion of the assistant secretary, not in conflict
				with the purposes of the agency.