La. Public Health and Safety § 40:431.1

Current with changes from the 2024 Legislative Session
Section 40:431.1 - Jefferson Parish Housing Authority; power of taxation
A. Notwithstanding any other provision of law to the contrary, the Jefferson Parish Housing Authority may levy and collect annually an ad valorem tax, as authorized by the housing authority, subject to prior approval of the Jefferson Parish Council.
B. The amount of the annual tax or fee shall be requested by duly adopted resolution of the board of commissioners of the housing authority, and the amount of the tax shall not exceed one-half mill.
C.
(1) A tax shall be imposed only after the question of its imposition has been approved by a majority of registered voters of the parish voting at a regularly scheduled primary or general election held for that purpose in accordance with the Louisiana Election Code. No other election shall be required except as provided by this Subsection.
(2) The tax shall expire at the time provided in the proposition authorizing the tax, not to exceed eight years from its initial imposition; however, the tax may be renewed as provided for in Paragraph (1) of this Subsection.
D. The tax shall be collected in the same manner and at the same time as all other ad valorem taxes on property subject to taxation by the parish are levied and collected.
E. The proceeds of such tax shall be used solely and exclusively for the purpose and benefit of the housing authority; however, the parish may retain one percent of the amount collected as a collection fee.

La. Public Health and Safety § 40:431.1

Acts 2008, No. 869, §1.
Acts 2008, No. 869, §1.