0 chapters · 3,205 sections in this title.
La. Rev. Stat. § 33:2740.79 General powers
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§2740.79. General powers The district shall have, and the board may exercise, the following powers: (1) To sue and be sued in the name of the district; to adopt and use a seal and authorize the use of a facsimile thereof; to acquire, by purchase, gift, devise, or otherwise, and t…
La. Rev. Stat. § 33:2740.8 The downtown development district of the city of Baton Rouge; creation, composition and powers; preparation of plans, levy of special ad valorem taxes, and issuance of bonds and other instruments of i
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§2740.8. The downtown development district of the city of Baton Rouge; creation, composition and powers; preparation of plans, levy of special ad valorem taxes, and issuance of bonds and other instruments of indebtedness A.(1) The Metropolitan Council of the city of Baton Rouge a…
La. Rev. Stat. § 33:2740.80 Revenue; assessments; ad valorem
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§2740.80. Revenue; assessments; ad valorem A. Subject to the approval of the governing authority of the municipality or parish and district electors as provided in Subsection C of this Section, the district may levy an ad valorem tax for such number of years as may be provided in…
La. Rev. Stat. § 33:2740.81 Bonds of the district
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§2740.81. Bonds of the district A. The district is hereby authorized and empowered to issue and sell from time to time bonds, notes, renewal notes, refunding bonds, interim certificates, certificates of indebtedness, certificates of participation, debentures, warrants, commercial…
La. Rev. Stat. § 33:2740.82 Bonds and notes; miscellaneous
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§2740.82. Bonds and notes; miscellaneous A. The district may issue bond anticipation notes in accordance with the provisions of R.S. 39:1460.1 et seq. B. The district may issue short-term revenue bonds for paying any of the expenses of the district in accordance with the provisio…
La. Rev. Stat. § 33:2740.83 Approval of issuance of bonds by State Bond Commission
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§2740.83. Approval of issuance of bonds by State Bond Commission The approval of the State Bond Commission shall be obtained prior to the issuance of any bonds of the district pursuant to the rules and regulations of the State Bond Commission. Acts 2003, No. 904, §1.
La. Rev. Stat. § 33:2740.84 Exemption from taxes
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§2740.84. Exemption from taxes It is hereby determined that the creation of the district and the carrying out of its public functions and corporate purposes is, in all respects, a public and governmental purpose for the benefit of the people of the state, and for the improvement …
La. Rev. Stat. § 33:2740.85 Bonds not debts of state governmental units
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§2740.85. Bonds not debts of state governmental units Bonds issued under the provisions of this Subpart shall be limited obligations of the district payable solely from the sources pledged for the payment thereof. All such bonds shall contain a statement on their face substantial…
La. Rev. Stat. § 33:2740.86 Contraction or expansion of district; termination; dissolution
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§2740.86. Contraction or expansion of district; termination; dissolution A. The boundaries of the district may be contracted or expanded in the same manner in which the district was created pursuant to R.S. 33:2740.74. B. The district may be terminated or dissolved in one of the …
La. Rev. Stat. § 33:2740.87 Notice of establishment
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§2740.87. Notice of establishment Within thirty days after the effective date of the ordinance establishing a business improvement district under this Subpart, the district shall cause to be recorded in the mortgage records in the parish in which it is located a "Notice of Establ…
La. Rev. Stat. § 33:2740.88 Exemption of certain parishes
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§2740.88. Exemption of certain parishes The provisions of this Subpart shall not apply to the parishes of Lincoln, Jackson, and Ouachita. Acts 2003, No. 904, §1.
La. Rev. Stat. § 33:2740.9 Certain parishes; special taxing districts; additional sales and use tax; ad valorem
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§2740.9. Certain parishes; special taxing districts; additional sales and use tax; ad valorem tax A. The governing authority of a parish with a population of more than four hundred and forty thousand persons as established by the most recent federal decennial census is hereby aut…
La. Rev. Stat. § 33:2741.3 East Jefferson Parish Culture and Recreation District
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§2741.3. East Jefferson Parish Culture and Recreation District A. There is hereby created the East Jefferson Parish Culture and Recreation District (the "district"). The district shall include a one hundred twelve-acre tract of land located adjacent to and south of Airline Highwa…
La. Rev. Stat. § 33:2742 Estimate of expenditures; notice
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§2742. Estimate of expenditures; notice Police juries, before fixing the amount of taxes to be assessed for the current year, shall cause to be made out an estimate exhibiting the various items of expenditure; and shall cause the same to be published in the official newspaper of …
La. Rev. Stat. § 33:2743 Levy of tax to defray expenses in criminal proceedings
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§2743. Levy of tax to defray expenses in criminal proceedings Whenever any tax is to be levied for defraying the expenses in criminal proceedings, parish governing authorities may levy and collect the tax on all property situated within their respective parishes, whether or not t…
La. Rev. Stat. § 33:2744 Reduction of interest charge and penalties on unpaid taxes
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§2744. Reduction of interest charge and penalties on unpaid taxes Any political subdivision of the State, through its governing body, when an emergency has been declared to exist by resolution or ordinance of the governing body, may reduce the interest charge and penalties on ad …
La. Rev. Stat. § 33:2745 Time for levy and payment of municipal tax
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§2745. Time for levy and payment of municipal tax A municipal corporation shall, once every year, between the first of May and thirtieth of June, and not oftener, lay an equal and uniform tax upon all real and personal property within its corporate limits, as prescribed by and un…
La. Rev. Stat. § 33:2746 Penalty for nonpayment of tax
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§2746. Penalty for nonpayment of tax Upon local taxes not paid and delinquent thirty days after the date upon which the tax is due, there shall be an interest penalty of one and one-quarter percent per month on the amount of the tax due, which shall be collected by the tax recipi…
La. Rev. Stat. § 33:2754 Notice of intent to introduce bill for deduction or increased deduction or salary or expense allowance increase from ad valorem taxes must be given
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§2754. Notice of intent to introduce bill for deduction or increased deduction or salary or expense allowance increase from ad valorem taxes must be given Any parish assessor or sheriff intending to introduce a bill in the legislature having the effect of allowing a deduction or …
La. Rev. Stat. § 33:2755 Municipalities under home rule or legislative charters; levy and collection of property assessments for public works
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§2755. Municipalities under home rule or legislative charters; levy and collection of property assessments for public works A. The legislature finds and determines that it would be desirable if the methods and procedures established by general laws of this state with respect to t…
La. Rev. Stat. § 33:2756 Employment tax on nonresidents
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§2756. Employment tax on nonresidents A. No parish or municipal governing authority shall require the payment of any tax levied and collected thereby from any nonresident thereof for the privilege or right of being employed or otherwise earning income for work performed therein r…
La. Rev. Stat. § 33:2757 Collection of taxes levied in St
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§2757. Collection of taxes levied in St. Bernard Parish A. The sheriff of St. Bernard Parish shall be the collector of every tax levied by any political subdivision in the parish, including, but not limited to the parish school board and the governing authority of St. Bernard Par…
La. Rev. Stat. § 33:2758 Collection of ad valorem property taxes in Cameron Parish
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§2758. Collection of ad valorem property taxes in Cameron Parish A. The Cameron Parish governing authority may collect ad valorem property taxes pursuant to a Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement voluntarily entered into by a person and previously a…
La. Rev. Stat. § 33:2801 Maximum municipal property tax
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§2801. Maximum municipal property tax Municipal corporations (the city of New Orleans excepted) may levy annual taxes not to exceed in any one year seven mills on the dollar of the assessed valuation of taxable property within their respective territorial limits, to defray the ex…
La. Rev. Stat. § 33:2802 Special taxes excepted
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§2802. Special taxes excepted Taxes authorized in R.S. 33:2801 shall be exclusive of and in addition to taxes levied in pursuance of special elections held by authority of law relating to special taxes.
La. Rev. Stat. § 33:2803 Maximum parish property tax
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§2803. Maximum parish property tax Parishes (except the Parish of Orleans), through their governing authorities, may levy annual taxes not to exceed, in any one year, four mills on the dollar of the assessed valuation of taxable property within their respective territorial limits…
La. Rev. Stat. § 33:2804 School and special taxes excepted
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§2804. School and special taxes excepted Taxes authorized in R.S. 33:2803 shall be exclusive of and in addition to taxes for public school purposes under the Louisiana Constitution of 1921, and other taxes levied in pursuance of special elections held by authority of law relating…
La. Rev. Stat. § 33:2805 Millage limitation; special districts in Jefferson Parish; exception with voter approval
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§2805. Millage limitation; special districts in Jefferson Parish; exception with voter approval Notwithstanding any provision of law which limits ad valorem tax millage to be imposed, the governing authority of any special district whose boundaries are wholly within the boundarie…
La. Rev. Stat. § 33:2806 Millage limitation; exception with voter approval
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§2806. Millage limitation; exception with voter approval Notwithstanding any provision of law which limits ad valorem tax millages to be imposed, the governing authority of any district of a governmental entity, which operates pursuant to a charter for local self-government or ot…
La. Rev. Stat. § 33:2821 Transfer of surplus funds to property tax relief fund
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§2821. Transfer of surplus funds to property tax relief fund Any municipal corporation may, through its governing authority, after providing for its statutory and fixed charges, transfer any surplus funds, not otherwise appropriated or pledged, to a special fund to be designated …
La. Rev. Stat. § 33:2822 Taxes to which tax exemption shall apply
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§2822. Taxes to which tax exemption shall apply All property subject to taxation within the municipal corporation shall be listed on the assessment rolls in the same form and manner as provided for by existing laws. The tax exemption or relief shall not apply to any parish, any m…
La. Rev. Stat. § 33:2823 Reimbursement of funds for loss from tax exemption
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§2823. Reimbursement of funds for loss from tax exemption The governing authority shall by ordinance or resolution provide for the reimbursement of the general or special funds of the parish, or municipal corporation, or taxing districts for any sum which may be lost as a result …
La. Rev. Stat. § 33:2824 Incidental powers
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§2824. Incidental powers The governing authority may do all things necessary to carry out the purposes and provisions of R.S. 33:2821 through R.S. 33:2823.
La. Rev. Stat. § 33:2825 Exemption from parish license tax of municipalities levying an equivalent tax
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§2825. Exemption from parish license tax of municipalities levying an equivalent tax All municipal corporations levying license taxes equal in amount to those levied by police juries of the parishes in which they are situated, shall be exempt from the payment of parish licenses o…
La. Rev. Stat. § 33:2826 Oak Street Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries
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§2826. Oak Street Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries A. The Legislature of Louisiana hereby finds and declares that the continued viability of retail shopping areas is of vital importance to the people of this state and in par…
La. Rev. Stat. § 33:2827 New Orleans East/Lake Forest-Kenilworth Shopping Center Economically
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§2827. New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries; exemptions A. The Legislature of Louisiana hereby finds and declares that the continued viability of shopping centers and shopp…
La. Rev. Stat. § 33:2841 Enforcing collection of taxes
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§2841. Enforcing collection of taxes A political corporation may through the officer whose duty it is to receive and collect the taxes and moneys due the corporation, enforce the collection of any taxes due to it, within the time and in the manner provided for the collection of t…
La. Rev. Stat. § 33:2841.1 Assistance in collecting municipal taxes; compensation; exemptions
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§2841.1. Assistance in collecting municipal taxes; compensation; exemptions A.(1) A municipal corporation may appoint an attorney at law or agency to assist the municipal tax collector in the collection of ad valorem taxes that are delinquent and have become final. (2) When the a…
La. Rev. Stat. § 33:2842 Compelling collection of taxes to pay judgment
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§2842. Compelling collection of taxes to pay judgment Whenever police juries or authorities of incorporated towns or cities have provided for the payment of a debt by levying a tax, and fail or refuse to cause the tax to be collected for the purpose of paying the debt and interes…
La. Rev. Stat. § 33:2843 Plea of estoppel
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§2843. Plea of estoppel The plea of estoppel shall never be allowed in matters of local or municipal assessments where there are radical defects in the proceedings leading up to the local assessments, but the plea shall have full effect as against mere subsequent irregularities o…
La. Rev. Stat. § 33:2921 Expenditures not to exceed estimated revenue
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§2921. Expenditures not to exceed estimated revenue No police jury nor any municipal corporation shall, in any one year, make any appropriation of, approve any claim against, or make any expenditure from the annual revenue for that year, if the appropriation, approved claim, or e…
La. Rev. Stat. § 33:2922 Dedication of revenues; contracts dedicating future revenues; limitations; jail construction contracts
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§2922. Dedication of revenues; contracts dedicating future revenues; limitations; jail construction contracts A. The annual revenues of any political subdivision (which term shall mean those units of local government listed in Subsection 2 of Section 44 of Article VI of the Louis…
La. Rev. Stat. § 33:2923 Certificates of indebtedness to be issued
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§2923. Certificates of indebtedness to be issued A. Any parish, municipal corporation, and any political subdivision as defined in R.S. 33:2922, having the prior approval of the governing authority which created it may issue certificates of indebtedness covering that portion of t…
La. Rev. Stat. § 33:2923.1 Certificates of indebtedness; customary and necessary benefits
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§2923.1. Certificates of indebtedness; customary and necessary benefits A. Notwithstanding any provision of law to the contrary and as a complete and additional authority for incurring debt, any political subdivision, as defined in R.S. 33:2922, is hereby authorized to issue cert…
La. Rev. Stat. § 33:2924 Borrowing to meet public emergency
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§2924. Borrowing to meet public emergency Municipalities may, in cases of public emergency, to be determined by the municipalities, borrow money in sums necessary to meet the emergency. The repayment of such sums shall be a fixed charge upon the revenues of the year next followin…
La. Rev. Stat. § 33:2925 Penalty for violations
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§2925. Penalty for violations Any officer violating R.S. 33:2921 through R.S. 33:2924 shall be imprisoned or fined, or both. The fine shall not exceed one thousand dollars or the imprisonment one year.
La. Rev. Stat. § 33:2926 Debt not to be incurred without providing means of payment
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§2926. Debt not to be incurred without providing means of payment The governing authorities of parishes and municipalities shall not contract any debt without fully providing in the ordinance creating the debt, the means of paying the principal and interest.
La. Rev. Stat. § 33:2927 Ordinance providing for payment to remain in force until debt is paid
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§2927. Ordinance providing for payment to remain in force until debt is paid The ordinance or enactment providing for the payment of the principal and interest of any debt created by the governing authority of a municipal corporation shall remain in full force until the debt and …
La. Rev. Stat. § 33:2928 Governing body of municipality of over 150,000 to provide manner of selecting fiscal agents for deposit of funds
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§2928. Governing body of municipality of over 150,000 to provide manner of selecting fiscal agents for deposit of funds Fiscal agent banks for the deposit of funds belonging to cities having a population exceeding one hundred fifty thousand or any department, board, commission, o…
La. Rev. Stat. § 33:2929 Security required; no charge for cashing checks and drafts
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§2929. Security required; no charge for cashing checks and drafts A. The depositing authority requires as security for deposits belonging to and held in its custody: (1) Bonds of the United States of America or any colonial possession thereof; or bonds of the State of Louisiana o…