La. Admin. Code tit. 71 § III-115

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

Section III-115 - Municipalities-Taxes

A. General Ad Valorem Tax. A municipality may levy annually an ad valorem tax for general purposes not to exceed seven mills on the dollar of assessed valuation. However, if a municipality, by its charter or by law, is exempt from payment of parish taxes or, under legislative or constitutional authority, maintains its own public schools, it may levy an annual tax not to exceed 10 mills on the dollar of assessed valuation. Millage rates may be increased in any municipality when approved by a majority of electors in an election held for that purpose [Article VI, Section 27(A)]. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the millage to be levied, duration of tax, and purpose;

2. whether new tax or reinstitution of existing tax;

3. millage currently being levied (if applicable);

4. authority under which tax is being levied; and

5. the election date and proposition (if applicable).

B. Municipal Ad Valorem Tax (not for general purpose). The proposition shall state specific purpose and length of time tax is to be levied [Article VI, Section 27(B) Constitution]. Article VI, Section 27, does not apply to New Orleans [Article VI, Section 27(c)]. The following information is required:

1. a copy of the resolution adopted by governing authority setting forth¹ the millage to be levied, duration of tax, and purpose;

2. whether new tax or reinstitution of existing tax;

3. millage currently being levied (if applicable);

4. authority under which tax is being levied;

5. election date; and

6. the proposition.

C. Sales Taxes [Article VI, Section 29(A) Constitution]. The governing authority of local governmental subdivision 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, duration of tax, and purpose;

2. percent sales taxes presently being levied within local governmental subdivision;

3. election date; and

4. the 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, duration of tax, and purpose;

2. percent tax presently being levied within local governmental subdivision;

3. election date;

4. proposition; and

5. the legal authority.

E. Special Taxes (Article VI, Section 32 of 1974 Constitution and R.S. 39:801 et seq.). Political subdivision 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, duration, and purpose;

2. proposition;

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

4. the 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 forth³ the list of streets and property affected by the proposed work or improvement, and the ordinance, petition or resolution authorizing the public improvement and levying, local or special assessment;

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

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

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

5. when funding into certificates of indebtedness, the following information is required:

a. the amount of certificates to be issued;

b. duration;

c. interest rate; and

d. security.

La. Admin. Code tit. 71, § III-115

Promulgated by the Department of the Treasury, Bond Commission, LR 2:346 (November 1976), amended LR 4:398 (October 1978).

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