La. Admin. Code tit. 71 § III-133
1 The resolution of the governing body must be certified by the appropriate official or officials as having been adopted, and must apply for authority to hold a special election. Either the resolution or certificate should show or state that a quorum of the governing body was present.
2 The levy of a sales or use tax, when combined with the rate of all other sales and use taxes, exclusive of state sales and use taxes, levied and collected within any local governmental subdivision, shall not exceed 3 percent.
3 The resolution of the governing body must be certified by the appropriate official or officials as having been adopted. Either the resolution or certificate should show or state that a quorum of the governing body was present.
4 The computation for determining the assessed valuation for the purposes of issuing ad valorem bonds includes both homestead exempt property and nonexempt property.
5 It is the policy of the Bond Commission that the interest rate be established and submitted with application for budgetary or excess revenue loans and for loans secured by the pledge of the avails of a special tax. Where such interest rate is above 6 percent, the applicant must apply for the loan at not less than two lending institutions and must have received replies from such institutions stating either the interest rate at which such institutions will grant the loan or that such institutions will not grant the loan. Such replies must be submitted with the application to the Bond Commission.
La. Admin. Code tit. 71, § III-133