ENROLLED
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ACT No. 1037
Regular Session, 2010
HOUSE BILL NO. 1252
BY REPRESENTATIVE FANNIN
AN ACT1
To provide with respect to the Revenue Sharing Fund and the allocation and distribution2
thereof for Fiscal Year 2010-2011; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. For the purposes of this Act the following definitions shall apply and5
obtain:6
(a)(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city7
of New Orleans, parish governing authorities, school boards, special taxing districts, and8
other bodies which were eligible for reimbursement or payment from the Property Tax9
Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of10
the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)11
or any other taxing district for any millage specified in Section 9(B) of this Act. In the12
parish of Rapides, "tax recipient bodies" shall not include Red River Waterways. In the13
parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee14
District, the Lafourche Levee District, and Fresh Water District No. 1.15
(2) "Tax recipient bodies" shall not include the millage levied by the various law16
enforcement districts in the state in lieu of commissions as a result of Act 689 of the 197617
Regular Session of the Louisiana Legislature; however, law enforcement districts shall be18
considered tax recipient bodies for any millage voted and levied for that purpose to the19
extent specifically provided in Section 9(B) of this Act.20
(3) "Tax recipient bodies" shall also mean those special taxing districts and other21
bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which22
had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 197723
Regular Session and were subsequently determined by the state treasurer to be ineligible for24 ENROLLEDHB NO. 1252
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such participation under the provisions of Act 592 of the 1978 Regular Session. The1
exclusive listing of all such special taxing districts and other bodies is as follows:2
Acadia3
Mermentau River Harbor & Terminal4
Allen5
Elizabeth Recreation District #36
Kinder Recreation District #2--Maintenance7
Hospital Service District #3--Maintenance8
Ascension9
Lighting District #610
Lighting District #711
Avoyelles12
Red River Waterway District--Capital Outlay13
Red River Waterway District--Operations14
Beauregard15
Waterworks District #3--Ward 416
Waterworks District #3--Ward Bienville17
Fire Protection District #618
Hospital Service District #219
Caldwell20
Columbia Heights Sewerage21
Cameron22
Cameron Water District #1--Maintenance23
Water District #7--Maintenance24
Grand Lake Recreation District--Maintenance25
Water District #10--Maintenance26
Fire District #10--Maintenance27
Catahoula28
Hospital District #229
Claiborne30
Hospital District #131 ENROLLEDHB NO. 1252
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Concordia1
Recreation District #3--Maintenance2
Fire Protection District #13
Evangeline4
Cemetery Tax District--Ward 45
Cemetery Tax District #16
Cemetery Tax District #67
Water District #1--Maintenance8
Evangeline Parish School Board9
Consolidated School District No. 210
Evangeline Parish School Board11
Consolidated School District No. 712
Grant13
Hospital District #114
Recreational District #215
Jefferson16
Ambulance Service #117
Community Center Playground District #118
Community Center Playground District #1019
Community Center Playground District #1120
Community Center Playground District #1221
Community Center Playground District #1322
Community Center Playground District #1423
Community Center Playground District #1524
Fire Protection District #525
Fire Protection District #626
Sewerage District #827
Sewerage District #928
Jefferson Hospital District #129 ENROLLEDHB NO. 1252
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LaSalle1
Sewer Maintenance2
Recreation District #53
Livingston4
Road Light District #25
Fire Protection District #16
Fire Protection District #47
Recreation District #38
Morehouse9
Bastrop Area Fire District #210
Fire District #1--Ward 611
Fire District #1--Ward 1012
Pointe Coupee13
Sewerage District #114
Rapides15
Waterworks #11A--Maintenance16
Recreational--Maintenance17
St. James18
Road Light District #1A19
Road Light District #220
Road Light District #421
St. Landry22
Fire Protection District #323
St. Martin24
Sewerage District25
St. Mary26
West St. Mary Parish Port Commission27
St. Tammany28
Fire District #429
Fire District #530
Fire District #731 ENROLLEDHB NO. 1252
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Fire District #91
Fire District #102
Recreation District #23
Tangipahoa4
Hospital District #1--Maintenance5
Union6
Hospital Service--Tri-Ward7
Hospital Service--East Union8
Vermilion9
Ward 8 Public Cemetery10
(4) "Tax recipient bodies" shall also mean the following special taxing districts and11
other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and12
which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and13
Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive14
listing of all such special taxing districts and other bodies is as follows:15
Assumption16
Road Lighting District #217
Bossier18
Cypress Back Bayou Recreation Tax--Bonds/Maintenance19
East Baton Rouge20
Village St. George Fire District21
Ouachita22
Cooley Hospital Tax23
Sterlington Sewerage District24
Fire District No. 1--Maintenance25
North Monroe Sewerage District No. 1--Maintenance26
Road Light District No. 527
Road Light District #128
Road Light District #329
Road Light District #430
East Ouachita Recreational District31 ENROLLEDHB NO. 1252
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Terrebonne1
Road Lighting District No. 42
Road Lighting District No. 5--Maintenance3
Road Lighting District No. 64
Road Lighting District No. 8--Maintenance5
Road Lighting District No. 9--Maintenance6
Road Lighting District No. 10--Maintenance7
Fire Protection District No. 4-A--Maintenance8
Fire Protection District No. 5--Maintenance9
Fire Protection No. 8--Maintenance10
Fire Protection District No. 10--Maintenance11
Sanitation District No. 1--Maintenance12
Recreation District No. 1--Maintenance13
Recreation District No. 4--Maintenance14
Road Lighting District No. 1--Maintenance15
Road Lighting District No. 2--Maintenance16
Road Lighting District No. 3A17
Fire Protection District No. 123--Maintenance18
Fire Protection District No. 9--Maintenance19
Road Lighting District No. 7--Maintenance20
St. Tammany21
Mosquito District No. 2(A)--10 mills22
Mosquito District No. 2(B)--10 mills23
(5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for24
purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section25
26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January26
1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but27
not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely28
to those taxes authorized and collected prior to January 1, 1978.29
(b) "Population" shall mean that enumeration of persons within the state, its30
parishes, and incorporated municipalities determined by the division of business and31 ENROLLEDHB NO. 1252
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economic research of Louisiana Tech University under the most recent federal-state1
cooperative program for local population estimates. Such determination shall be submitted2
to the state treasurer annually not later than January fifteenth of each calendar year. Any tax3
recipient body or incorporated municipality which is aggrieved by such determination may4
file a petition for administrative review with the state treasurer not later than March fifteenth5
of each calendar year hereafter. The estimates so submitted shall have no effect on the6
distribution for the fiscal year in which they are made but shall be utilized for purposes of7
this Act and for distribution during the ensuing fiscal year. The treasurer shall have8
authority to affirm, modify, or set aside in whole or in part, the determination of the division9
of business and economic research of Louisiana Tech University.10
(c) "Homesteads" shall mean that enumeration of homestead exemption claims filed11
with the assessors as determined by the Louisiana Tax Commission as of November fifteenth12
of the current calendar year from the original tax rolls submitted to the commission prior to13
any adjustments thereto.14
(d) "Public school population" shall mean the enumeration of enrollments contained15
in the Department of Education Annual Report for the preceding school year.16
(e) "City of New Orleans", unless otherwise indicated herein, shall mean only the17
city of New Orleans, the Orleans Levee District, the Sewerage and Water Board of New18
Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish School Board and19
reference in this Act to tax recipient bodies in the city of New Orleans shall refer only to the20
aforesaid entities.21
Section 2. The revenue sharing fund for the Fiscal Year 2010-2011 shall consist of22
the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.23
Section 3. The amount to be distributed annually to each parish from the revenue24
sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of25
the total fund which is equal to the ratio which the population of the parish bears to the total26
state population, and (b) an amount equal to that percentage of twenty percent of the total27
fund which is equal to the ratio which the number of homesteads in the parish bears to the28
total number of homesteads in the state. As used in this Section, the term "homesteads" shall29
mean that enumeration of adjusted homestead exemption claims filed with the assessors as30 ENROLLEDHB NO. 1252
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determined by the Louisiana Tax Commission as of March thirty-first of the current calendar1
year.2
Section 4. Except as provided in Section 5, the state treasurer shall distribute the3
funds herein allocated to the tax collectors of the respective parishes and to the city of New4
Orleans.5
Section 5. That portion of the fund for the parish of Ouachita allocated to the6
Monroe City School Board shall be an amount which will reimburse said board, to the extent7
available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a8
result of homestead exemptions based on the tax rolls for the current calendar year and shall9
be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom10
the statutorily dedicated deductions for retirement systems. For the purpose of distribution11
of the balance of the revenue sharing funds the state treasurer may use the amount listed on12
the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.13
Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed14
by the provisions of this Act, excluding such funds as are distributed directly to the city of15
New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were16
due the Monroe City School Board ($1,262,855), shall form a special fund ($9,847,618) to17
be distributed as commissions to the tax collectors of the respective parishes, the city of New18
Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on19
commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided20
in Section 8 of this Act.21
Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds22
distributed by the provisions of this Act, excluding such funds as are distributed directly to23
the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which24
were due the Monroe City School Board ($1,262,855), shall form a special fund25
($2,019,176) to be distributed to the various retirement systems which were eligible for26
payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this27
Act for distribution to such retirement systems, and shall make due payment thereof to each28
retirement system in the same proportion that the statutory deduction provided by law for29
the system bears to the total statutory deductions provided by law for all such retirement30
systems. For the purpose of distributing these retirement contributions, the state treasurer31 ENROLLEDHB NO. 1252
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may use the statutory deductions determined by the Public Retirement Systems Actuarial1
Committee as per R.S. 11:103 for the previous calendar year.2
B. The city of New Orleans shall make the deductions legally established for3
retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular4
Session and shall make due payment in accordance with the statutory deductions provided5
by law for all such retirement systems. Notwithstanding the above provisions the city of6
New Orleans shall remit the following amounts for the indicated retirement systems for7
Fiscal Year 2010-2011: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement8
and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of9
Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.10
Section 8. The respective percentages to be used in calculating tax collectors'11
commissions and retirement system distributions shall be as follows:12
PARISHSHERIFF RETIREMENT13
Acadia 1.491% 1.047%14
Allen .739% .475%15
Ascension 1.283% .985%16
Assumption .871% .399%17
Avoyelles 1.263% .811%18
Beauregard .842% .583%19
Bienville .596% .405%20
Bossier 1.705% 2.281%21
Caddo 5.490% 10.375%22
Calcasieu 4.719% 6.051%23
Caldwell .473% .319%24
Cameron .498% .400%25
Catahoula .468% .303%26
Claiborne .543% .326%27
Concordia .730% .486%28
DeSoto .547% .349%29
East Baton Rouge 7.118% 11.977%30
East Carroll .443% .331%31 ENROLLEDHB NO. 1252
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East Feliciana .489% .238%1
Evangeline .730% .525%2
Franklin .731% .757%3
Grant .614% .357%4
Iberia 2.221% 1.847%5
Iberville 1.391% .810%6
Jackson .653% .495%7
Jefferson 13.312% 13.856%8
Jefferson Davis .693% .766%9
Lafayette 3.081% 2.843%10
Lafourche 1.928% 1.958%11
LaSalle .548% .349%12
Lincoln .727% .922%13
Livingston 1.679% 1.322%14
Madison .443% .401%15
Morehouse 1.001% .907%16
Natchitoches 1.072% .775%17
Ouachita 2.736% 3.200%18
Plaquemines 1.436% 1.241%19
Pointe Coupee .641% .422%20
Rapides 3.250% 3.751%21
Red River .421% .147%22
Richland .655% .683%23
Sabine .685% .517%24
St. Bernard 3.467% 3.005%25
St. Charles 1.060% .959%26
St. Helena .446% .291%27
St. James .928% .759%28
St. John the Baptist1.184% .704%29
St. Landry 2.740% 2.013%30
St. Martin 1.121% .626%31 ENROLLEDHB NO. 1252
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St. Mary 1.895% 1.826%1
St. Tammany 2.752% 2.396%2
Tangipahoa 2.773% 1.863%3
Tensas .343% .266%4
Terrebonne 2.233% 2.175%5
Union .590% .409%6
Vermilion 1.220% 1.004%7
Vernon 1.627% 1.112%8
Washington 1.349% .922%9
Webster 1.068% 1.131%10
West Baton Rouge .747% .516%11
West Carroll .464% .466%12
West Feliciana .404% .188%13
Winn .633% .377%14
Section 9. All remaining funds shall be allocated and distributed as follows:15
A. Subject to the provisions of Subsection B of this Section and except as provided16
by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and17
distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his18
jurisdiction an amount available after commissions and deductions which is necessary to19
offset losses attributable to homestead exemptions. In any parish which had excess funds20
in 1977, the amount available for the reimbursement of homestead exemption losses shall21
be limited to the amount used for that purpose in 1977, adjusted by the percentage by which22
the number of homesteads in the parish increased or decreased from 1977 to 2009, together23
with any additional taxing bodies or millages authorized to participate on the same pro rata24
basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.25
This restriction shall not apply to the parish of East Carroll and to parishes in which there26
were no excess funds in 1977. However, in the city of New Orleans the amount available27
for the reimbursement of homestead exemption losses shall be limited to the amount used28
for that purpose in 1977, except that the amount distributed to the Orleans Levee District29
shall be limited solely to the amount used for the reimbursement of homestead exemption30
losses in 1977 on its two mill tax. The remaining amount shall be adjusted by the percentage31 ENROLLEDHB NO. 1252
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by which the number of homesteads in the city of New Orleans increased or decreased from1
1977 to 2009, together with any additional taxing bodies or millages authorized to participate2
on the same pro rata basis under the provisions of Section 9(B) of this Act.3
B. For purposes of this Subsection only, tax recipient bodies shall mean and include4
any recipient of funds hereunder, but limited solely to such specified disbursements. The5
millages listed are included solely as an identification aid for administrative purposes and6
the new tax approved by the electorate shall be eligible for distribution hereunder, regardless7
of fluctuations in millage caused by adjustments for reassessment or other purposes. In no8
event shall any amount be deemed available within the meaning of Article VII, Section 269
of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions10
for taxes authorized after January 1, 1978, and any renewals thereof, with the following11
basic exceptions:12
(1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's13
original millage, shall share on a pro rata basis.14
(2) In the parish of DeSoto, all school board taxes authorized after January 1, 197815
and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax16
authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the17
assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,18
and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.3719
mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill20
tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,21
2002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the22
Communications District 911 System, shall share on a pro rata basis with all other tax23
recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and24
which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax25
recipient bodies in the parish.26
(3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to27
May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills28
authorized on April 5, 1980 for the law enforcement district and the assessor's original29
millage, the following new millages shall be reimbursed to the extent available:30 ENROLLEDHB NO. 1252
Page 13 of 43
School Board District 13--11.63 mills/September 16, 19781
School Board District 3--15.1 mills/September 16, 19782
(4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the3
10.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,4
1989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the5
additional mills for the law enforcement district and the assessor's original millage, but6
excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies7
in the parish.8
(5) In the parish of Webster, after full reimbursement of all taxes authorized prior9
to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original10
millage, the following new millages shall be reimbursed to the extent available:11
Doyline School District No. 7--33.32 mills/August 1, 197912
Consolidated School District No. 3--10.51 mills/June 1, 197813
Minden School District No. 6--32.9 mills/May 1, 198014
Parish Library–12 mills/November 200415
(6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the16
additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding17
the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies18
in the parish.19
(7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and20
Capital Improvement millages shall be limited to a total of 5.44 mills.21
(8) In the parish of Lafourche, the total parish allocation, excluding the tax22
collector's commission and the retirement systems' deductions shall form a special fund to23
be distributed as follows:24
Parish Council - 61.60% 57.40%25
School Board - 27.25%26
South Lafourche Levee District - 2.95%27
Port Commission - 2.06%28
Assessor - 3.32%29
Bayou Lafourche Fresh Water District - 2.82%30
North Lafourche Levee District - 4.20%31 ENROLLEDHB NO. 1252
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Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water1
District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used2
for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of3
the district in Lafourche Parish.4
(a) Of the amount distributed to the parish the following allocations shall be made:5
Bayou Blue Fire District - 0.42%6
Drainage District No. 1 - 0.90%7
Drainage District No. 5 - 0.65%8
Fire District No. 1 - 0.57%9
Fire District No. 2 - 0.59%10
Fire District No. 3 - 1.30%11
Fire District No. 9 - 0.42%12
Lafourche Ambulance District No. 1 - .61%13
Recreation District No. 2 - 2.81%14
Water District No. 1 - 3.02%15
Health Unit - 3.04%16
Recreation Commission - 5.05%17
Recreation District No. 1 - 0.96%18
Recreation District No. 8 - 0.61%19
Drainage - 10.14%20
Road Lighting - 4.24%21
Public Buildings - 6.19%22
Library - 6.24%23
Criminal - 0.24%24
Road District #1 - 5.46%25
Drainage 1 of 12 - 0.20%26
Drainage 2 of 12 - 0.11%27
Drainage 3 of 12 - 0.14%28
Juvenile Justice - 1.47%29 ENROLLEDHB NO. 1252
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(b) The amount distributed to the school board shall be allocated as follows:1
Schools - 24.31%2
Special Education - 2.94%3
(9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's4
commission and the retirement systems' deductions, shall form a special fund to be5
distributed as follows:6
Police Jury--48.5%7
School Board--29.4%8
Sheriff--11.9%9
Police Jury--5.0% to be distributed to the district attorney10
Lake Charles Harbor and Terminal District--2.8%11
Assessor--2.3%12
Vinton Harbor and Terminal District--0.1%.13
(10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.14
(11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.15
(12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.4816
mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention17
Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be18
limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #919
Fire District's millage shall be limited to 1.96 mills.20
(13) In the parish of Assumption, the total parish allocation, excluding the tax21
collector's commission and the retirement systems' deductions, shall form a special fund to22
be distributed as follows:23
Law Enforcement District - 30.77%24
Police Jury - 30.25%25
School Board - 28.72%26
Assessment District - 10.26%27
(14) The following new millages shall share on a pro rata basis with all other tax28
recipient bodies in their respective parishes:29 ENROLLEDHB NO. 1252
Page 16 of 43
Acadia1
Bayou des Cannes-Nepique Gravity Drainage District--10 mills/19962
5th Ward Gravity Drainage District--5 mills/April, 19803
Iota-Long Point Gravity Drainage--0.40 mills/October 27, 19794
Bayou Mallett Gravity Drainage--0.73 mills/April 5, 19805
6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 19796
Basile School District #7 Maintenance--3.32 mills/May 19, 19797
Acadia-St. Landry Hospital District--7 mills/November 2, 19828
Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 19849
Library--4.25 mills/Jan. 19, 198510
Road Maintenance--3 mills/Nov. 28, 198111
Health Unit Mt.--1.06 mills/Nov. 28, 198112
Fire District #4 Maintenance – 8 mills/January 16, 199913
Assessor's original millage14
Fire District #6 Maintenance–8.01 mills/June 15, 200015
Allen16
Law Enforcement District (Additional)--6.47 mills/April 11, 199217
Assessor--5.23 mills/199018
Road Dist. #1--4.86 mills/199219
Road Dist. #1--20.69 mills/199520
Road Dist. #1A--8 mills/199521
Road District No. 2 Maintenance--7 mills/October 6, 199022
Road District No. 2 Maintenance--10 mills/July 18, 199223
Road District No. 2 Bridge Maint.--5 mills/July 18, 199224
Road District No. 3 Maintenance--8.18 mills/March 10, 199225
Road District No. 3 Maintenance--10 mills/January 20, 199026
Road Dist. #3--30 mills/199527
Road Dist. #4--21.12 mills/199528
Road District No. 4 Maintenance--30 mills/March 10, 199229
Library -- 10.76 mills/October 200230 ENROLLEDHB NO. 1252
Page 17 of 43
Ascension1
Law Enforcement District (Additional)--5 mills/Nov. 4, 19802
Library Maintenance--4.2 mills/November 6, 19903
Library -- 2.6 mills/20004
East Asc. Gravity Drainage Dist.--5 mills/January 20, 19795
West Asc. Gravity Drainage Dist.--5 mills/November 4, 19806
West Ascension Gravity Drainage Dist.-- 4.67 mills/20007
Mental Health -- 2 mills/20008
Road Lighting District No. 1--5 mills/ January 16, 19939
Road Lighting District No. 2--5 mills/ January 16, 199310
Road Lighting District No. 3--5 mills/ January 16, 199311
Road Lighting District No. 4--5 mills/ January 16, 199312
Road Lighting District No. 5--5 mills/ January 16, 199313
Road Lighting District No. 6--5 mills/ January 16, 199314
Road Lighting District No. 7--5 mills/ September 27, 198615
Prairieville Fire District #3--11 mills/ July 16, 200516
Assessor's original millage17
Avoyelles18
All millages listed on the tax roll, except the sheriff's original millage, shall share on19
a pro rata basis20
Beauregard21
Law Enforcement District--5 mills/April 5, 198022
Assessor's original millage23
Bienville24
Solid Waste--6 mills/April 7, 198425
Assessor's 1997 millage26
Caddo27
Fire Protection District No. 1--5 mills/July 16, 198328
Juvenile Court--0.12 mills/January 16, 198229
Jail Facilities--4.00 mills/April 5, 198030
Courthouse Maintenance--3.00 mills/January 16, 198231 ENROLLEDHB NO. 1252
Page 18 of 43
Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 19831
Library--4.90 mills/April, 19882
Library--5.26 mills/April 19963
Fire Dist. No. 2--10 mills/April 7, 19844
Fire Dist. No. 3--10 mills/Sept. 29, 19845
Fire Dist. No. 4--10 mills/Nov. 6, 19846
Fire Dist. No. 5--10 mills/Nov. 6, 19847
Fire Dist. No. 6--10 mills/Jan. 19, 19858
Fire Dist. No. 7--10 mills9
Fire Dist. No. 8--4 mills/199910
Fire Dist. No. 9--10 mills, Nov. 18, 198911
Fire Dist. No. 1--10 mills/198912
School Board Operations--11 mills/May 4, 198513
Public Works--6 mills/November 4, 198614
Public Facilities--0.92 mills15
Jail--2 mills16
Assessor's original millage17
Parish Health Unit--1 mill/199018
Caddo Detention Center--3 mills/199019
Law Enforcement District--3 mills/November 6, 199020
Law Enforcement District--3.0 mills/October 16, 199321
BioMedical--2 mills/199322
Criminal Justice System--1.82 mills/October 20, 200123
Caldwell24
Assessor's original millage25
Recreation Maintenance--November 199526
Road Maintenance--May 199027
Cameron28
Law Enforcement District (Add.)--8 mills/April 7, 199029
Assessor's original millage30 ENROLLEDHB NO. 1252
Page 19 of 43
Catahoula1
All millages listed on the tax roll, except the sheriff's original millage, shall share on2
a pro rata basis3
Claiborne4
Assessment District5
School District #13--12 mills/November 2, 19826
Law Enforcement District--6.25 mills/July 21, 19907
School Board Maintenance--2 mills/April 5, 19868
School Board Operations--5 mills/April 5, 19869
Police Jury Building--2 mills/March 30, 198510
Road, Street & Bridge Maintenance--199311
Road Equipment--199312
Concordia13
School Operation & Maintenance--23.25 mills/September, 198214
Library--All millages15
Assessor's original millage16
Law Enforcement District--12 mills/April 11, 199217
Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 199318
East Baton Rouge19
Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 198420
Fire Protection #3 (Brownsfield)--10 mills/November 6, 198421
Fire Protection #4 (Central)– 10 mills/October 8, 198522
Zachary Constitutional School -- 5 mills/November 15, 200323
Baker Constitutional School -- 5 mills/November 15, 200324
East Carroll25
Garbage District No. 1--7 mills/November 4, 198026
Parish Library--6.5 mills/May 22, 198927
Parish Health Unit--3 mills28
Rural Fire District Maintenance--2 mills29
Courthouse Maintenance--2 mills30
Road Maintenance and Construction--0.75 mills/March 26, 198331
Drainage Maintenance and Construct.--0.75 mills/March 26, 198332 ENROLLEDHB NO. 1252
Page 20 of 43
East Carroll Hospital Service Dist.--5 mills/May 5, 19841
Assessor's original millage2
East Feliciana3
Assessment District, 19974
Evangeline5
Consolidated School Dist. #2--9.47 mills/May 19, 19796
Basile New School Dist. #7--3.32 mills/May 19, 19797
Elderly Services--1 mill/Nov. 4, 19808
Ward 5 Fire Protection District--11.17 mills9
Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 199210
Acadia-Evangeline Fire Protection District--0.97 mills11
Mamou Fire Protection District No. 1--8.0 mills/April, 199512
Fire District No. 2 -- 5 mills/199913
District Two Cemetery--1.07 mills14
District Three Cemetery--1.07 mills15
District Seven Cemetery--1.01 mills16
Road District Two--10.00 mills (Additional)17
Road District No. 5--10 mills/199718
Ward One Cemetery--1 mill/199719
Ward Four Cemetery--1 mill/199720
Ward Five Cemetery--1 mill/199721
Road District Three--.48 mills/1987 and 5.0 mills/199622
Road District Four--10.00 mills (Additional)23
Mamou Gravity Drainage District No. 5--1.56 mills24
Prairie Mamou Gravity Drainage District No. 8--3.42 mills25
Durald Gravity Drainage District No. 426
Vidrine Gravity Drainage District No. 727
Assessor's original millage28
Franklin29
Law Enforcement District--10 mills/July 10, 198230
Assessor's original millage31 ENROLLEDHB NO. 1252
Page 21 of 43
Library--7 mills/19901
Health Unit--3.0 mills/November 6, 19902
Parish Equipment--8.0 mills/October 16, 19933
Drainage Maintenance--11 mills/October 16, 19934
Courthouse Maintenance--4 mills/October 16, 19935
Iberia6
Recreation District No. 8--1.85 mills/November 13, 19937
Assessment District8
Iberville9
Law Enforcement District (Additional)--5 mills/December 8, 197910
Assessor's original millage11
Jackson12
Additional Support to Public Sch.--7.07 mills/July 28, 197913
Law Enforcement District--8 mills/May 16, 198114
Library--All millages15
Assessment district16
Jefferson17
West Jefferson Levee District--All millages18
Lafayette19
Lafayette Parish Public Library--1.09 mills/May, 197920
School Board--10 mills/May 4, 198521
Lafayette Parish Sheriff--5.0 mills/May, 198022
Assessor's original millage23
Bayou Vermilion District--All maintenance taxes prior to 199024
LaSalle25
Law Enforcement District (Additional)--8.2 mills26
Library--November 199527
Road District 2B--3.09 mills/April 16, 198828
Road District 2BN--1.03 mills/April 16, 198829
Ambulance Tax--0.65 mills30
Road and Bridge--0.66 mills31 ENROLLEDHB NO. 1252
Page 22 of 43
Health Unit--0.23 mills1
Fair Tax--0.09 mills2
Special B & C 1A--0.19 mills3
Sewer Maintenance--6.04 mills4
Fire District--5.32 mills5
Little Creek-Searcy Volunteer Fire District -- 20 mills6
Summerville-Rosefield Volunteer Fire District -- 20 mills7
Eden-Fellowship Volunteer Fire District -- 9.79 mills8
Whitehall Volunteer Fire District -- Operations -- 10 mills9
Whitehall Volunteer Fire District -- Maintenance -- 10 mills10
Recreation District #22--1.05 mills11
Assessor's original millage12
Lincoln13
Library Const./Mt.--0.75 Mills/January 21, 197814
Law Enforcement District (Additional)--8.5 mills/July 22,199215
School-Special Maint. & Oper.--0.15 mills/May 18, 197916
School-Special Repair & Equip.--0.15 mills/May 18, 197917
Library--0.71 mills/January 15, 198318
Assessor's original millage19
Livingston20
Law Enforcement District (Special)--12.19 mills/197621
Recreation District #3--2 mills/May 19, 197922
School District No. 5--5 mills/November 2, 198223
Fire District No. 1--10.04 mills/198624
Fire District No. 5--10 mills/Nov. 6, 198425
Fire District No. 7 -- 5 Mills/199926
Fire District No. 10--10.33 mills/198527
Fire District No. 11--All millages28
Roads & Bridges--5 mills/November 3, 199229
Madison30
Assessor's original millage31 ENROLLEDHB NO. 1252
Page 23 of 43
Morehouse1
Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 19782
Assessor's original millage3
Library--1 mill/ Jan. 20, 19904
Natchitoches5
Law Enforcement District (Additional)--10 mills/May 16, 19816
Fire District No. 6--7 mills7
Parish Ambulance Tax8
Fire District No. 7--10 mills9
Goldonna Area Fire Protection Dist. No. 210
Library--3 mills/198811
Assessor's original millage12
City of New Orleans13
Board of Assessors' original millage14
Ouachita15
Law Enforcement District (Add.)--7.85 mills/Oct. 17, 198116
Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)17
Ouachita Parish Assessment District18
Green Oaks Juvenile Detention Home -- 3.75 mills/199619
Library -- 7.75 mills/199520
Plaquemines21
School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 198322
Law Enforcement District (Additional)--5 mills/May 4, 198523
Water--2.47 mills in 199224
Library--1.24 mills in 199225
Pollution Control--2.47 mills in 199226
Road Maintenance--1.86 mills in 199227
Public Health--1.24 mills in 199228
Waste Disposal--3.69 mills in 199229
Incineration--1.24 mills in 199230
Hospital--2.54 mills in 199231 ENROLLEDHB NO. 1252
Page 24 of 43
Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 19921
Assessor's original millage2
Pointe Coupee3
Law Enforcement District (Additional)--10 mills/April 4, 19814
School Board--5.83 mills/April 4, 19815
Library--1.22 mills/April 4, 19816
Fire Protection Dist. #1--All maint. millages prior to 19917
Fire Protection District #2--3 mills/October 17, 19818
Fire Protection District #3--3 mills/October 17, 19819
Fire Protection District #4--3 mills/October 17, 198110
Fire Protection District #5--5 mills/October 17, 198111
Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)12
Assessor's original millage13
Rapides14
Rapides Parish School Board--.20 mills/April 1, 197815
Rapides Parish School Board--15.20 mills/May 13, 197816
Gravity Drainage District #1 Main.--1 mill/October 17, 198117
Road District 1A (Ward 4)18
Road District 2C19
Road District 3A20
Road District 5A21
Road District 6A (Ward 6)22
Road District 7A (Ward 7)23
Road District 36 (Ward 8)24
Road District 9B (Ward 9)25
Road District 10A (Ward 10)26
Road District 2B (Ward 11)27
Fire District #8 (Maint.)--20 mills/April 30,198328
School District No. 11 (Ward 10)--2 mills/May 7, 198029
School District No. 50 (Ward 11)--2 mills/September 11, 198230
School Dist. No. 51 (Ward 5)--All maint. millages prior to 199031 ENROLLEDHB NO. 1252
Page 25 of 43
Consolidated School Dist. No. 62--4.02 mills/April 4, 19871
Consolidated School Dist. No. 62--4.00 mills/April 16, 19882
Fire District No. 5--20 mills/Nov. 4, 19863
Fire District No. 3--12 mills/Oct. 19, 19854
Fire District No. 7--6 mills/May 3, 19865
Fire District No. 96
Fire District No. 10--20 mills/Nov. 4, 19867
Fire District No. 118
Fire District No. 129
Assessor's original millage10
Plainview Fire District No. 10--10 mills/199011
Fire District #412
Fire District #713
Senior Citizens14
Buckeye Recreational District15
Flatwoods Fire District16
Law Enforcement District (Additional)--Nov. 6, 198417
Fire District No. 6--20 mills18
Library--6.0 mills/January 15, 199419
Library--1.00 mill/September 30, 200620
Recreational District Ward 9--6.14 mills/November 17, 2001 21
Red River22
Law Enforcement District (Additional)--5 mills/April 5, 198023
St. Bernard24
St. Bernard Port, Harbor and Terminal District--All millages25
Library--All millages26
St. Charles27
Law Enforcement District (Add.)--7.75 mills/Nov. 4, 198028
Library--3 mills/September 27, 198629
Law Enforcement District –3.75 mills/July 16, 200530
Assessor's original millage31 ENROLLEDHB NO. 1252
Page 26 of 43
St. Helena1
Parishwide Road District Maintenance2
Road District #1 Maintenance3
Sub-Road District #2 of Road District #2 Maintenance4
Road District #3 Maintenance5
Road District #4 Maintenance6
Road District #5 Maintenance7
Road District #6 Maintenance8
Parish Library9
Fire Protection District #5 Maintenance10
Law Enforcement District--10 mills/May 3, 198611
Assessor's original millage12
Sub-Road District #1 of Road District #213
Fire Protection District #214
Fire Protection District #315
Florida Parishes Juvenile Detention Center--3 mills/199516
St. James17
St. James Hospital Board--4.31 mills/May 18, 197918
Gramercy Recreation District--5 mills/May 18, 197919
Law Enforcement District--6.00 mills/July 16, 198820
Assessment District, 198521
St. John22
Law Enforcement District (Additional)--15.18 mills/May 17, 198023
Assessor's original millage24
St. Landry25
Gravity Drainage District No. 1 of Ward 226
Fire District #327
Fire District #228
Fire District No. 529
St. Landry Parish School Board--12 mills/May 3, 198630
Jail Maintenance Tax--1 mill/January 19, 198031
Fire District No. 632
Acadia-St. Landry Hospital District--7 mills/November 2, 198233
Road District #11A, Sub-1--10.00 mills/199334
Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 198335 ENROLLEDHB NO. 1252
Page 27 of 43
Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 19841
Road District #12, Ward 2--2.65 mills/January 1, 19792
Road District #1, Ward 33
Road District #4,-- 10 mills/July 21, 20014
Road District #5--15 mills/19935
Road District #6--15 mills/ May 4, 20026
Assessor's original millage7
South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 19918
St. Martin9
Assessor's original millage10
St. Mary11
Wax Lake East Drainage District12
Sub Gravity Drainage District of Wax Lake East13
Assessor--2.9 mills/198214
Hospital Service District No. 1--7.88 mills/199915
Hospital Service District No. 1--6 mills/199916
Hospital Service District No. 1--3.47 mills/200317
St. Tammany18
All millages listed on the tax roll, and in particular the parish library millages19
authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original20
millage, shall share on a pro rata basis.21
Tangipahoa22
Road Lighting District No. 2--5 mills/July 21, 199023
Library--.60 mills/198424
Library Maint.--2.60 mills/May 4, 198525
Garbage District # 1 Maint.--10 mills/March 26, 198326
Road District # 7 Maint.--5 mills/Sept. 11, 198227
Fire Dist. #1--2.10 mills/197828
Fire Protection District No. 1--7 mills/199829
Fire Dist. #1--5.65 mills/199630
Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)31 ENROLLEDHB NO. 1252
Page 28 of 43
Fire Dist. #2--10 mills/19961
Law Enforcement District (Additional)--10 mills2
Drainage District #4 Maint.--3 mills/April 30, 19833
Assessor's original millage4
Gravity Drainage District No. 5--5 mills/April 7, 19905
Florida Parishes Juvenile Detention Center--3 mills/19956
Pontchatoula Recreation Dist.--10 mills/19967
Independence Recreation Dist.--15 mills/19968
Hammond Alternate School -- 3 mills/19969
Tensas10
Gravity Drainage Dist. No. 2--3 mills/October 3, 199211
Medical Services--12 mills/February 28, 198712
Assessor's additional millage--198813
Terrebonne14
All millages listed on the tax roll, except the sheriff's original millage, shall share a15
pro rata basis.16
Vermilion17
Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/197918
Road District No. 3--5 mills/197919
Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/197920
Library -- 1.12 mills/199421
Washington22
Washington Schools Spec. Main./Op.--0.90 mills/198423
School District #2 Maintenance--0.98 mills/198124
School District #2 Support--0.98 mills/ 198125
Bogalusa City Schools Main./Op.--23 mills/ 198926
Library--4.57 mills/ 198727
Angie School--5 mills/199028
Assessor's millage29
Rich. FD #2 -- 8 mills/199830
Bonner Creek Fire Dist.--8.46 mills/198731 ENROLLEDHB NO. 1252
Page 29 of 43
Bonner Creek Fire Dist.--5 mills/19961
Spring Hill Fire Dist. #8--5.73 mills/19952
Spring Hill Fire District #8 -- 6 mills/19983
Mt. Herman Fire Dist. #9--16 mills/19954
Pine Fire Dist. #4--10 mills/19955
Angie Fire Dist. #5--10 mills/19926
Varnado Fire Dist. #6--10 mills/19927
Fire Dist. #7--5 mills/19968
Fire Dist. #7--12.27 mills/19929
Hayes Creek Fire District #3--17 mills/199910
Florida Parishes Juvenile Detention Center--3 mills/199511
West Baton Rouge12
Law Enforcement District (Additional)--5 mills/198013
West Carroll14
Ward 1 Road Maintenance--5.45 mills15
Ward 2 Road Maintenance--4.59 mills16
Ward 2 Special Tax--Road District #2--2.75 mills17
Ward 3 Road Maintenance--4.96 mills18
Ward 3 Special Tax--Road Dist. #3--2.98 mills19
Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills20
Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills21
Ward 4 Special Tax--Road Dist. #4-4--2.52 mills22
Ward 4 Special Tax--Road Dist. #4-6--3.17 mills23
Ward 5 Road Maintenance--4.78 mills24
Ward 5 Special Tax--Road Dist. No. 5--2.87 mills25
Public Health Unit Maintenance--1.5 mills/ 198026
Roads & Bridges--8 mills/March 30, 198527
School Parishwide Maintenance--10 mills/ 199028
Assessment District29 ENROLLEDHB NO. 1252
Page 30 of 43
West Feliciana1
Law Enforcement District (Additional)--6 mills/19862
Assessor's original millage3
Winn4
Law Enforcement District (Additional)--8 mills/19815
Assessor's original millage6
Library -- 1979 millage7
Library -- 3 mills/19998
C.(1) If the amount distributed to the tax collector and the city of New Orleans is9
less than the amount required to reimburse tax losses on the basis of the tax rolls of the10
current calendar year as provided in Subsection A of this Section, the tax collector and the11
city of New Orleans shall prorate such lesser amount among the various tax recipient bodies12
within the parish so that the lesser amount received by each tax recipient body shall be13
proportionate to the reduction in the total amount distributed to each parish, and the amount14
distributed by the state treasurer to the city treasurer of the city of Monroe shall be based15
upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne16
Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and17
Terminal District shall receive a minimum of $125,000, and, in Allen Parish the Special Law18
Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a19
minimum of $36,500. 20
(2) No bond millages levied to service bonds under the authority of Louisiana21
Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana22
Constitution of 1921 or any other constitutional or statutory authority for the issuance of23
general obligation bonds shall share in the proceeds of this Act and the governing authority24
of the issuing political subdivision shall levy and collect or cause to be levied and collected25
on all taxable property in the political subdivision ad valorem taxes sufficient to pay26
principal and interest and redemption premiums, if any, on such bonds as they mature; the27
only exceptions to this prohibition shall be specifically included in this Subsection. In the28
parish of Natchitoches, bond millages shall share and any tax recipient body in said parish29
otherwise eligible to participate in the revenue sharing fund may use the funds for the30
retirement of the principal, interest, or premium, if any, or any combination thereof, of any31 ENROLLEDHB NO. 1252
Page 31 of 43
outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the1
millage authorized in 1975 for the parish health unit shall share as an operation and2
maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction3
Tax and the Ward 10 School District Construction Tax shall each share as an operation and4
maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District5
#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,6
the BREC Capital Improvement Tax shall share as an operation and maintenance millage.7
Bond millages may share in the parish of Sabine; however, if there are no excess funds those8
millages levied for operation and maintenance of those taxing districts eligible for9
reimbursement shall have priority for reimbursement to the extent that funds are available.10
In the parish of Bossier, bond millages and operation and maintenance millages shall share11
on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided12
therein. 13
(3) In the parish of St. Tammany, the parish governing authority shall make14
available out of its allocated funds a sufficient amount for the operation and maintenance of15
the food stamp offices and the service office for veterans established under R.S. 29:261. In16
the parish of St. Tammany, the parish governing authority shall make available out of its17
allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of18
any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish19
Registrar of Voters Office, the parish governing authority shall make available out of its20
allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.21
Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be22
distributed to the St. Charles Department of Community Services to be used for the23
operation of an outreach program at the St. Rose Community Center. Of the funds allocated24
within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.25
Section 10. In the event the distribution to the tax collector in each parish and to the26
city of New Orleans is more than the amount necessary to satisfy the requirements of27
Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section28
9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen29
days after receipt thereof, shall distribute such remaining excess amount as follows, except30
as otherwise provided in Subsection D of this Section:31 ENROLLEDHB NO. 1252
Page 32 of 43
A. The portion of the excess equal to the ratio that the parish public school1
population bears to the total population of the parish shall be allocated and distributed to the2
respective city and parish school boards in the parish proportionate to the public school3
population of each.4
B. The next portion of the excess remaining after allocation and distribution to the5
school boards, equal to the ratio that the total population of all incorporated areas in the6
parish bears to the total parish population, shall be allocated and distributed to the respective7
incorporated municipalities of the parish proportionate to the respective population of each.8
C. The remaining portion of such excess, if any after allocation and distribution to9
the school boards and incorporated areas of a parish, shall be allocated and distributed to the10
parish governing authority.11
D. For purposes of this Subsection only, "tax recipient bodies" shall mean and12
include any recipient of excess funds hereunder. In the following parishes the tax collector13
thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt14
thereof, shall distribute such excess amount as follows:15
(1) In the parish of Plaquemines, one hundred percent thereof to the parish16
governing authority.17
(2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five18
percent thereof to the parish governing authority, and twenty-five percent thereof to the19
parish school board.20
(3) In the city of New Orleans, seventy percent thereof to the city of New Orleans21
and thirty percent thereof to the Orleans Parish School Board. 22
(4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,23
twenty-five percent thereof to the parish school board, and fifteen percent thereof to the24
incorporated municipalities in the parish, to be distributed to such incorporated25
municipalities pro rata on a population basis. However, no less than twenty-five percent of26
the funds distributed to the parish governing authority in this Paragraph shall be utilized for27
existing drainage projects and for providing for additional pumps for those projects and28
excluding normal labor operating costs and other normal operational costs; such funds may29
also be used to repair parish property damaged by storms.30 ENROLLEDHB NO. 1252
Page 33 of 43
(5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.1
Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the2
parish governing authority, twenty-five percent thereof to the parish school board except that3
in the parish of Washington, which has a dual parish and city school administration, the4
twenty-five percent to the school boards shall be prorated between the parish and city school5
systems on the basis of public school population, and twenty-five percent thereof to the6
incorporated municipalities in the parish, to be distributed to such incorporated7
municipalities pro rata on a population basis, except that in the parish of West Feliciana the8
initial fifteen thousand dollars of such excess shall be retained by the sheriff and the9
twenty-five percent for incorporated municipalities shall be distributed to the town of St.10
Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such11
excess shall be retained by the sheriff.12
(6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that13
the public school population of the parish bears to the total population of the parish shall be14
allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be15
allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the16
excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the17
incorporated municipalities in the parish, two thousand one hundred dollars to be distributed18
to each incorporated municipality and the balance thereof to be distributed to such19
incorporated municipalities pro rata on a population basis.20
(7) In the parish of St. Landry, thirty thousand dollars to the parish school board for21
the operation of two food processing plants and the remainder as follows: twenty-five22
percent to the sheriff for the operation and maintenance of his office; twenty-five percent to23
the parish school board for use by the school board; twenty-five percent to the municipalities24
of the parish, out of which five hundred dollars shall first be given to each municipality and25
the balance shall be distributed to the municipalities on the basis of the formula applying to26
the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.27
(8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the28
parish governing authority, thirty-three percent thereof to the parish school board, and29
twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed30
to such incorporated municipalities pro rata on a population basis; prior to the distribution31 ENROLLEDHB NO. 1252
Page 34 of 43
of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an1
amount equal to any increase in the sheriff's commission deducted from library taxes over2
and above the percentage authorized to be deducted in the 1975 calendar year; and the3
balance of the excess shall be distributed as provided above in this Paragraph. However, in4
the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars5
of the excess, in addition to the commission provided in Section 6 of this Act, and the6
balance of the excess shall be distributed as provided above in this Paragraph; and further,7
in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand8
dollars of the excess, in addition to the commission provided in Section 6 of this Act, and9
the balance of the excess shall be distributed as provided above in this Paragraph.10
(9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish11
governing authority, thirty percent thereof to the parish school board, and thirty percent12
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated13
municipalities pro rata on a population basis.14
(10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish15
governing authority, thirty-five percent thereof to the parish school board, and thirty percent16
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated17
municipalities pro rata on a population basis.18
(11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,19
Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,20
Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish21
governing authority, thirty-three and one-third percent thereof to the parish school board, and22
thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to23
be distributed to such incorporated municipalities pro rata on a population basis. Further,24
in the parish of Evangeline the additional excess funds received by the school board as a25
result of the change in percentages from those provided in Act 719 of the 1975 Regular26
Session of the Louisiana Legislature shall be used solely for the purpose of restoring the27
salaries or benefits to those school board employees to the same level or amount as were28
paid prior to the recent reductions or decreases in such salaries or benefits; however, if the29
excess funds are insufficient to restore the salaries or benefits to their former level or30
amount, then the excess funds shall be distributed on a pro rata basis. In the parish of31 ENROLLEDHB NO. 1252
Page 35 of 43
Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association1
for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand2
dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as3
provided above in this Paragraph. In the parish of Union, the initial distribution shall be six4
thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for5
operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of6
fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of7
this Act, and the balance of the excess shall be distributed as provided above in this8
Paragraph. In the parish of St. Mary, the parish governing authority shall make available out9
of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the10
expenses of voter canvass required by law. In the parish of East Carroll the tax collector11
shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission12
provided in Section 6 of this Act, and the balance of the excess shall be distributed as13
provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up14
to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish15
governing authority before receiving its part designated in this Paragraph, by resolution16
passed by the parish school board before receiving its part as designated in this Paragraph,17
and a resolution from each municipality in said parish; each of the above bodies in Claiborne18
Parish may provide the same or a different percentage for the sheriff but not to exceed ten19
percent of its share. In the parish of Webster the tax collector may retain up to an aggregate20
of ten percent of the excess to be received by the cities of Minden and Springhill and upon21
passage of resolutions authorizing same by respective governing authorities may retain22
amounts fixed in the resolution not to exceed ten percent of excess received by the police23
jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.24
(12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three25
and one-third percent thereof to the parish governing authority, thirty-three and one-third26
percent thereof to the parish school board, and thirty-three and one-third percent thereof of27
such excess amount to the incorporated municipalities in the parish, in the same amounts of28
funds as were distributed to each in 1972 under the provisions of Act 4 of the 197229
Extraordinary Session except:30 ENROLLEDHB NO. 1252
Page 36 of 43
(a) If the amount of excess funds is insufficient to supply the amounts distributed1
in 1972 to each incorporated municipality in the parish, the amount to be allocated and2
distributed to each incorporated municipality shall be reduced by the ratio that the amount3
of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore4
to the total amount of excess funds then so distributed to all of the incorporated5
municipalities in the parish; or6
(b) If the amount of such excess funds exceeds the amount necessary to supply the7
same amounts of excess funds distributed in 1972 to each incorporated municipality in the8
parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to9
each incorporated municipality in the parish in the ratio that the population in each bears to10
the total population of all of the incorporated municipalities in the parish.11
However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten12
thousand dollars of such excess amount, in addition to the commission provided in Section13
6 of this Act, to be used for the operation and maintenance of his department, and the14
balance of the excess shall be distributed as provided above in this Paragraph.15
(13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three16
percent thereof to the parish governing authority, thirty percent thereof to the city and parish17
school boards to be prorated between the city and parish school boards on the basis of public18
school population, and thirty-seven percent thereof to the incorporated municipalities in the19
parish, to be distributed to such incorporated municipalities pro rata on a population basis.20
(14) In the parish of Caddo, twenty-five percent thereof to the parish governing21
authority, thirty-five percent thereof to the parish school board, and forty percent thereof to22
the incorporated municipalities in the parish, to be distributed to such incorporated23
municipalities pro rata on a population basis.24
(15) In the parish of East Baton Rouge, such excess amount shall be distributed to25
the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,26
the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation27
Commission in proportion to the ad valorem taxes collected by or reimbursed to each and28
sales taxes collected by each in the twelve-month period ending June 30, 1974, and every29
subsequent twelve-month period. However, twenty thousand dollars of such excess funds30 ENROLLEDHB NO. 1252
Page 37 of 43
shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,1
Central, Brownsfield and East Side.2
(16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the3
parish governing authority, thirty-three and one-third percent thereof to the parish school4
board, and thirty-three and one-third percent thereof to the incorporated municipalities in the5
parish, two thousand one hundred dollars to be distributed to each incorporated municipality6
and the balance thereof to be distributed to such incorporated municipalities pro rata on a7
population basis.8
(17) In the parish of Beauregard, forty percent thereof to the parish governing9
authority, thirty-five percent thereof to the parish school board, and twenty-five percent10
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated11
municipalities pro rata on a population basis.12
(18) In the parish of Morehouse, one-third thereof to the parish school board,13
one-third thereof to the parish governing authority, and one-third thereof to the incorporated14
municipalities in the parish, to be distributed to such incorporated municipalities pro rata on15
a population basis.16
(19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent17
thereof to the parish governing authority.18
(20) In the parish of Lafourche, one hundred percent thereof to the parish governing19
authority, the first two hundred thousand dollars of which shall be used for existing parish20
roads.21
(21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish22
governing authority, one-third thereof to the parish school board, and one-third thereof to23
the incorporated municipalities in the parish, to be distributed to such incorporated24
municipalities pro rata on a population basis. Prior to the distribution of any excess funds25
in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,26
a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand27
dollars shall be disbursed to the LaSalle Association for Developmentally Delayed, however,28
none of these monies are to be used for salaries and provided that this amount is spent to29
directly assist the students, and the balance of the excess shall be distributed as provided30
above in this Paragraph.31 ENROLLEDHB NO. 1252
Page 38 of 43
(22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall1
be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:2
thirty-three and one-third percent thereof to the parish governing authority, thirty-three and3
one-third percent thereof to the parish school board, and thirty-three and one-third percent4
thereof to the incorporated municipalities pro rata on a population basis.5
(23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the6
Vermilion Parish assessor.7
(24) In the parish of Red River, the initial distribution shall be two thousand five8
hundred dollars to the National Guard Armory located in said parish and the balance of the9
excess shall be distributed as provided in Subsections A, B and C of this Section.10
(25) In the parish of Assumption, the first twenty thousand dollars of excess shall11
be distributed to the Assumption Parish Assessor, with the residual being distributed as12
provided in Subsections A, B, and C of this Section.13
E. In the parishes of Allen and Cameron, such excess amounts shall not be expended14
until the parish or expending authority or agency has received the approval of a majority of15
the legislative delegation representing the parish, the senators and representatives each16
having an equal vote, provided that if there is a tie vote, the parish or expending authority17
or agency shall have one vote in order to break the tie vote.18
F. In order to provide flexibility in the use of excess funds, no excess funds shall be19
distributed to any recipient by the tax collector of the parish of Evangeline as provided in20
Section 10 of this Act until approval of such distribution of excess funds to each recipient21
thereof has been granted by the member or members of the House of Representatives and22
the Senate who represent the parish in the legislature. Such approval shall be requested by23
the chief executive officer of the recipient body who shall submit to the respective members24
of the legislature a written request for such excess funds, such written request to contain the25
amount of excess funds requested and the purpose for which they will be expended. Upon26
receipt, but only upon receipt, by the tax collector of the written approval of such a request27
from each of the members of the legislature who represent the parish, the tax collector of the28
parish shall make the distribution requested provided that such distribution is in compliance29
with the provisions of this Act and particularly other provisions of Section 10 hereof.30 ENROLLEDHB NO. 1252
Page 39 of 43
Section 11. The parish governing authority shall have the power and authority to1
expend such excess funds received by it for any governmental purpose or function and may2
allocate and distribute any portion of such excess funds received by it to its tax recipient3
bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.4
Section 12. In accordance with the provisions of this Act, the amount to be5
distributed to each parish and to the city of New Orleans during the Fiscal Year 2010-20116
shall be as follows:7
Total Due Sheriff's Retirement8
PARISHFY 2010-2011 Fund Contribution9
ACADIA $1,243,978 $146,828 $$21,14110
ALLEN 524,977 72,774 9,59111
ASCENSION 2,145,300 126,345 19,88912
ASSUMPTION 467,126 85,773 8,05713
AVOYELLES 903,589 124,375 16,37614
BEAUREGARD 725,669 82,917 11,77215
BIENVILLE 311,858 58,692 8,17816
BOSSIER 2,248,152 167,902 46,05717
CADDO 5,040,717 540,634 209,48918
CALCASIEU 3,827,644 464,709 122,18019
CALDWELL 228,066 46,579 6,44120
CAMERON 166,502 49,041 8,07721
CATAHOULA 233,462 46,087 6,11822
CLAIBORNE 337,609 53,473 6,58323
CONCORDIA 416,841 71,888 9,81324
DESOTO 564,993 53,866 7,04725
EAST BATON ROUGE 8,596,495 700,953 241,83726
EAST CARROLL 155,759 43,625 6,68327
EAST FELICIANA 430,193 48,155 4,80628
EVANGELINE 730,198 71,888 10,60129
FRANKLIN 432,607 71,986 15,28530 ENROLLEDHB NO. 1252
Page 40 of 43
GRANT 440,512 60,464 7,2081
IBERIA 1,548,167 218,716 37,2942
IBERVILLE 651,884 136,980 16,3553
JACKSON 315,980 64,305 9,9954
JEFFERSON 8,772,068 1,310 ,915 279,7775
JEFFERSON DAVIS 636,662 68,244 15,4676
LAFAYETTE 4,215,414 303,405 57,4057
LAFOURCHE 1,960,004 189,862 39,5358
LASALLE 306,671 53,965 7,0479
LINCOLN 853,824 71,592 18,61710
LIVINGSTON 2,483,917 165,342 26,69411
MADISON 229,273 43,625 8,09712
MOREHOUSE 587,977 98,575 18,31413
NATCHITOCHES 796,129 105,566 15,64914
ORLEANS 5,984,049 0 015
OUACHITA 3,031,263 269,431 64,61416
PLAQUEMINES 454,447 141,412 25,05817
POINTE COUPEE 475,341 63,123 8,52118
RAPIDES 2,710,130 320,048 75,73919
RED RIVER 192,264 41,458 2,96820
RICHLAND 430,561 64,502 13,79121
SABINE 503,565 67,456 10,43922
ST. BERNARD 723,981 341,417 60,67623
ST. CHARLES 1,048,234 104,385 19,36424
ST. HELENA 226,533 43,920 5,87625
ST. JAMES 446,860 91,386 15,32626
ST. JOHN 970,152 116,596 14,21527
ST. LANDRY 1,852,472 269,825 40,64628
ST. MARTIN 1,086,347 110,392 12,64029
ST. MARY 1,054,063 186,612 36,87030
ST. TAMMANY 4,881,312 271,006 48,37931 ENROLLEDHB NO. 1252
Page 41 of 43
TANGIPAHOA 2,347,975 273,074 37,6171
TENSAS 117,910 33,778 5,3712
TERREBONNE 2,210,114 219,897 43,9173
UNION 475,181 58,101 8,2584
VERMILION 1,165,465 120,141 20,2735
VERNON 951,246 160,221 22,4536
WASHINGTON 953,399 132,844 18,6177
WEBSTER 868,479 105,173 22,8378
WEST BATON ROUGE 458,155 73,562 10,4199
WEST CARROLL 244,417 45,693 9,40910
WEST FELICIANA 284,019 39,784 3,79611
WINN 321,84962,335 7,61212
TOTAL $90,000,000 $9,847,618 $ 2,019,17613
Section 13. The state treasurer shall distribute one-third of the total amount herein14
allocated to the parishes from the revenue sharing fund to the parish tax collector, or in15
Orleans Parish to the city of New Orleans, not later than the first day of December in each16
year, one-third thereof not later than the fifteenth day of March in each year and one-third17
thereof not later than the fifteenth day of May in each year, and each one-third of the total18
allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 1019
of this Act; however, the legislative auditor may authorize the granting of additional sums20
due any recipient in advance upon a showing that the advance receipt of such funds is21
reasonably necessary. If the state treasurer does not distribute said fund on or before the22
dates specified in this Act, any interest or other income derived by the state from the parish23
allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis24
together with the principal amounts due the parishes under the provisions of this Act. Any25
interest or other income derived by the parish tax collector or the city of New Orleans from26
the investment or other use of such total parish allocations received from the state treasurer,27
earned prior to the distributions within the parish as required by the foregoing provisions of28
this Act, shall be paid over a pro rata basis together with the principal amounts due the local29 ENROLLEDHB NO. 1252
Page 42 of 43
recipients under the provisions of this Act upon distribution thereto, and the parish tax1
collectors or the city of New Orleans may retain only investment income earned on that2
portion of the total parish allocation to which they are otherwise entitled under the provisions3
of this Act. In light of the fact that all assessment roll figures will not be available in time4
to base the December distribution by the treasurer on current figures, the distribution of5
funds on the first day of December pursuant to this Act shall be based on the distribution6
figures for Fiscal Year 2009-2010. The remaining two distributions on the fifteenth day of7
March and the fifteenth day of May shall be based on current figures for Fiscal Year 2010-8
2011, and such distributions shall be adjusted to compensate for the differences resulting in9
the use of the Fiscal Year 2009-2010 figures for the December distribution. 10
Section 14. On or before such date as shall be established by the state treasurer, each11
tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually12
shall file with the state treasurer, on such forms as the state treasurer may require, all13
information necessary to the computation of the funds to be distributed within the parishes,14
including, but not limited to, a listing of all such local entities seeking eligibility for funds15
as a tax recipient body under the qualifications set out in Section 1(a), all new millages of16
such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the17
tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing18
funds as tax recipient bodies. The listing shall include such verification for eligibility as19
may be required by the state treasurer and, notwithstanding the provisions of Section 1220
hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the21
state treasurer of such information and verification. The same authorities shall in the same22
manner submit to the state treasurer a statement of the amount of revenue sharing funds23
distributed to each recipient of such funds, including the amount deducted for sheriffs'24
commissions and for retirement system contributions and shall state clearly on such forms25
the amount of the distribution to each such recipient which is derived from excess funds and26
the amount of such distribution which represents reimbursement for tax losses by reasons27 ENROLLEDHB NO. 1252
Page 43 of 43
of the homestead exemption. Such statement shall also include the amount of any revenue1
sharing funds which remain to be distributed and the recipients to which such remaining2
funds will be distributed.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: