La. Admin. Code tit. 71 § III-109

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-109 - Police Juries-Taxes

A. General Ad Valorem Tax. A parish may levy annually an ad valorem tax for general purposes not to exceed four mills of assessed valuation [Article VI, Section 26(A) Constitution]. Millage may be increased when approved by a majority of electors voting in an election held for that purpose in any parish. (Orleans Parish, seven mills; Jackson Parish, five mills.) Parish tax in municipalities except Orleans is limited to one-half of the tax levy for general purposes. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the millage to be levied;

2. duration of tax;

3. purpose;

4. whether new tax or reinstitution of existing tax;

5. millage currently being levied (if applicable);

6. authority under which tax is being levied; and

7. election date (if applicable).

B. Ad Valorem Tax (not for general purposes). The proposition shall state specific purpose and length of time tax is to be levied [Article VI, Section 26(B) Constitution]. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the millage to be levied;

2. duration of tax;

3. purpose;

4. whether new tax or reinstitution of existing tax;

5. millage currently being levied (if applicable);

6. authority under which tax is being levied;

7. election date; and

8. proposition.

C. Sales Taxes [Article VI, Section 29(A) Constitution]. The governing authority of local governmental subdivisions may levy a tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services as defined by law, if approved by a majority of the electors. The rate cannot exceed 3 percent within any local governmental subdivision. The following information is required:²

1. a copy of the resolution adopted by the governing authority setting forth¹ the percent tax to be levied;

2. duration of tax;

3. purpose;

4. percent tax presently being levied within parish (local governmental subdivision);

5. election date; and

6. proposition.

D. Additional Sales Tax Authorized [Article VI, Section 29(B)]. The Legislature may authorize additional sales taxes if approved by a majority of the electors. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the percent tax to be levied;

2. duration of tax;

3. purpose;

4. percent tax presently being levied within parish (local governmental subdivision);

5. election date;

6. proposition; and

7. legal authority for increased percentage.

E. Special Taxes (Article VI, Section 32 of 1974 Constitution and R.S. 39:801 et seq.). Political subdivisions may levy special taxes when authorized by a majority of electors for the purpose of acquiring, constructing, improving, maintaining, or operating any work of public improvement. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the amount of tax;

2. duration;

3. purpose;

4. proposition;

5. request for authority to hold election and to levy and collect tax if approved by electors; and

6. election date.

F. Local or Special Assessments (Article VI, Section 36). The Legislature shall provide by general law or by local or special law the procedures by which a political subdivision may levy and collect local or special assessments on real property for the purpose of acquiring, constructing, or improving works of public improvement. Certificates of indebtedness may be issued to cover the cost of any such public improvement. They shall be secured by the pledge of local or special assessments levied therefor and may be further secured by the pledge of the full faith and credit of the political subdivision. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth:³

a. a list of the streets and property affected by the proposed work or improvement;

b. the ordinance, petition, or resolution authorizing public improvement and levying local or special assessment;

2. an engineering report, which shall set forth the total cost of the improvement, engineer's fees, attorney's fees, other expenses chargeable to the cost of improvement, total front footage affected, cost per front foot (with a description of the property affected);

3. statement of benefit (benefit to each lot exceeds local or special assessment);

4. copy of contract awarded for public improvements (if applicable) or certified statement of engineer;

5. when certificates of indebtedness are issued, the following information is required:

a. amount of certificates to be issued;

b. duration;

c. interest rate; and

d. security.

La. Admin. Code tit. 71, § III-109

Promulgated by the Department of the Treasury, Bond Commission, LR 2:347 (November 1976), amended LR 4:396 (October 1978).

AUTHORITY NOTE: Promulgated in accordance with R.S. 49:950 et seq.