Title 39, Public Finance
0 chapters · 1,355 sections in this title.
La. Rev. Stat. § 39:698.12 Repealed by Acts 2018, No
0.1K chars
§698.12. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.13 Repealed by Acts 2018, No
0.1K chars
§698.13. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.2 Repealed by Acts 2018, No
0.1K chars
§698.2. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.3 Repealed by Acts 2018, No
0.1K chars
§698.3. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.4 Repealed by Acts 2018, No
0.1K chars
§698.4. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.5 Repealed by Acts 2018, No
0.1K chars
§698.5. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.6 Repealed by Acts 2018, No
0.1K chars
§698.6. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.7 Repealed by Acts 2018, No
0.1K chars
§698.7. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.8 Repealed by Acts 2018, No
0.1K chars
§698.8. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:698.9 Repealed by Acts 2018, No
0.1K chars
§698.9. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:699 Jefferson Parish funding
0.7K chars
§699. Jefferson Parish funding The parish of Jefferson is hereby authorized to issue bonds for any authorized purpose, payable from any source of revenues whatsoever, including but not limited to: sales tax revenues, provided annual debt service secured by the sales tax revenues …
La. Rev. Stat. § 39:7 Inspection, visitations, and examinations by the governor
0.5K chars
§7. Inspection, visitations, and examinations by the governor The governor may provide for inspections, visitations, and examinations of all budget units and their records by employees and agents of the governor or the budget office to see that the law is faithfully executed, tha…
La. Rev. Stat. § 39:701 Subdivisions; power to levy special taxes
0.4K chars
§701. Subdivisions; power to levy special taxes Parishes, cities, towns, villages, school districts, road districts, drainage districts and subdrainage districts, the city of New Orleans and the parish of Orleans excepted, may levy special taxes in the form and manner provided in…
La. Rev. Stat. § 39:702 Special taxes; purposes
1.0K chars
§702. Special taxes; purposes Under provisions of the constitution other than Article 14, Section 14, the governing authority of any subdivision listed in the preceding section may call a special election for the purpose of submitting to the property taxpayers authorized to vote …
La. Rev. Stat. § 39:703 Levy and assessment of special taxes
0.6K chars
§703. Levy and assessment of special taxes If the election results in favor of the proposition to levy and assess special taxes upon the property subject to taxation in the subdivision, the governing authority shall, after the promulgation of the result of the election and pursua…
La. Rev. Stat. § 39:704 Proceeds of special tax
0.3K chars
§704. Proceeds of special tax The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds …
La. Rev. Stat. § 39:705 Issuance of bonds and levy of acreage tax
0.5K chars
§705. Issuance of bonds and levy of acreage tax Whenever the governing authority of any subdivision is authorized by an election or by law to incur debt and issue negotiable bonds based upon an acreage tax, the governing authority shall issue bonds to the amount authorized by the…
La. Rev. Stat. § 39:706 Other laws applicable
0.5K chars
§706. Other laws applicable All the articles and provisions of the constitution of 1921 and all the laws in force or that may be hereafter enacted regulating and relating to the collection of state taxes and tax sales shall also apply to and regulate the collection of the special…
La. Rev. Stat. § 39:71 Monthly allotments from appropriations
2.0K chars
§71. Monthly allotments from appropriations A. Appropriations shall be made available upon approval of the division of administration to the budget units in allotments by months for each fiscal year. These allotments shall be made on the basis of work programs and requests for al…
La. Rev. Stat. § 39:72 Quarterly review of budget estimates and authorizations of allotments
3.3K chars
§72. Quarterly review of budget estimates and authorizations of allotments A. The division of administration shall, prior to the first day of each quarter of the fiscal year: (1) Review the progress of the collection of revenues, consider the condition of the treasury, forecast t…
La. Rev. Stat. § 39:72.1 Compliance with audit requirements
3.1K chars
§72.1. Compliance with audit requirements A.(1) Notwithstanding any contrary provision of law, no funds appropriated directly or indirectly in the general appropriations act, the capital outlay act, or other appropriation act, or awarded from the Louisiana Department of Health Dr…
La. Rev. Stat. § 39:73 Allotments to govern expenditures; transfers of allotments
3.2K chars
§73. Allotments to govern expenditures; transfers of allotments A. The head of each budget unit shall not make any expenditures in excess of the monthly allotment. In no case shall obligations be incurred or expenditures be made in excess of the total amount allotted. B. The expe…
La. Rev. Stat. § 39:74 Avoidance of cash flow deficits
0.7K chars
§74. Avoidance of cash flow deficits A. If the state treasurer and the commissioner of administration determine that the projected cash balance of monies available to pay appropriations is insufficient to pay anticipated warrants for appropriations in any month, they shall notify…
La. Rev. Stat. § 39:741 Repealed by Acts 2018, No
0.1K chars
§741. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:742 Repealed by Acts 2018, No
0.1K chars
§742. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:742.1 Repealed by Acts 2018, No
0.1K chars
§742.1. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:742.2 Repealed by Acts 2018, No
0.1K chars
§742.2. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:742.3 Fire District No
0.5K chars
§742.3. Fire District No. 8; borrowing limitations; waiver; authorization Notwithstanding the provisions of R.S. 39:741 and 742, Fire District No. 8 in Natchitoches Parish is authorized to obligate anticipated tax revenues in excess of five years, not to exceed ten years, and to …
La. Rev. Stat. § 39:743 Repealed by Acts 2018, No
0.1K chars
§743. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:744 Repealed by Acts 2018, No
0.1K chars
§744. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:745 Repealed by Acts 2018, No
0.1K chars
§745. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:746 Repealed by Acts 2018, No
0.1K chars
§746. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:747 Repealed by Acts 2018, No
0.1K chars
§747. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:748 Repealed by Acts 2018, No
0.1K chars
§748. Repealed by Acts 2018, No. 569, §2, eff. July 1, 2021.
La. Rev. Stat. § 39:75 Avoidance of budget deficits
9.9K chars
§75. Avoidance of budget deficits A.(1) The division of administration shall submit a budget status report monthly to the Joint Legislative Committee on the Budget in a format approved by the committee. This report shall indicate the balance of the budget for the state general fu…
La. Rev. Stat. § 39:76 Elimination of year-end deficits
0.2K chars
§76. Elimination of year-end deficits If a deficit exists in any fund at the end of the fiscal year, that deficit shall be eliminated no later than the end of the next fiscal year. Acts 1989, No. 836, §1, eff. July 1, 1989.
La. Rev. Stat. § 39:77 Expenditure of monies in excess of funds appropriated; removal from office
1.2K chars
§77. Expenditure of monies in excess of funds appropriated; removal from office The expenditure of any monies in excess of the funds appropriated or otherwise allocated for expenditure by any board, commission, department, or agency of the state during any fiscal year shall const…
La. Rev. Stat. § 39:78 Uniform systems of accounting
1.3K chars
§78. Uniform systems of accounting A. The commissioner of administration shall, under authority of the governor and consistent with the provisions of this Chapter, prescribe and cause to be installed and maintained a uniform system of accounting in all state agencies. Should the …
La. Rev. Stat. § 39:781 Elections to levy special taxes in aid of specified enterprises
0.6K chars
§781. Elections to levy special taxes in aid of specified enterprises The parochial, ward and municipal authorities of the state may order elections in their respective parishes, wards, or municipalities and may, when authorized by a vote of the majority of the property taxpayers…
La. Rev. Stat. § 39:782 Time and place of election; persons entitled to vote
1.0K chars
§782. Time and place of election; persons entitled to vote A. The special election shall be held under the general election laws of the state, so far as applicable, and at the polling places at which the last preceding general or congressional election was held, and not sooner th…
La. Rev. Stat. § 39:783 Endorsing name on ballot
0.2K chars
§783. Endorsing name on ballot In all elections held under the provisions of this Part, the voter shall endorse his name on his ballot before depositing it in the ballot box.
La. Rev. Stat. § 39:784 Ordinance levying tax
0.6K chars
§784. Ordinance levying tax If a majority in number and amount of assessed value of the property taxpayers of the parish, ward or municipality entitled to vote under the provisions of the constitution of 1921 and the laws of this state, vote in favor of each levy of the special t…
La. Rev. Stat. § 39:785 Voters shall be registered where election is held
0.2K chars
§785. Voters shall be registered where election is held All property taxpayers voting at the election shall be registered voters of the parish, ward or municipality in which the election is held.
La. Rev. Stat. § 39:786 Levy and collection of tax
0.9K chars
§786. Levy and collection of tax The governing authority of any parish, for the parish or any ward therein, or the municipal authorities of any municipality, shall, when the vote is in favor of the levy of the taxes, levy and collect annually, in addition to other taxes, a tax up…
La. Rev. Stat. § 39:787 Conduct of election
0.2K chars
§787. Conduct of election The election shall be held in the same manner as provided by law for general elections, and the result thereof shall be announced and promulgated by the president of the governing authority of the parish or municipality.
La. Rev. Stat. § 39:788 Assignment of right to tax
1.1K chars
§788. Assignment of right to tax The right to receive the whole or any portion of the taxes may be assigned and transferred by the railway company or corporation, water transportation lines, water works, electrical lines, power plants and motor bus lines for the carrying of passe…
La. Rev. Stat. § 39:79 Sworn statements to be provided; quarterly report of receivables and debts owed the state
2.6K chars
§79. Sworn statements to be provided; quarterly report of receivables and debts owed the state A. All state agencies and component reporting units shall provide to the commissioner of administration between the first and forty-fifth day following the close of the fiscal year a sw…
La. Rev. Stat. § 39:791 Blank
0.0K chars
§791. Blank. See, now, R.S. 33:7726
La. Rev. Stat. § 39:8 Delegation of authority
0.3K chars
§8. Delegation of authority The governor may, in his discretion, delegate such authority as is vested in him by this Chapter to the commissioner of administration and to such other agents or representatives as he deems necessary to carry out the provisions of this Chapter. Acts 1…
La. Rev. Stat. § 39:80 Fiscal reporting
2.1K chars
§80. Fiscal reporting A. Within six months after the close of each fiscal year, the commissioner of administration shall cause to be prepared an annual comprehensive financial report containing those financial statements, including notes thereto, which are necessary for a fair pr…