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Regular Session, 2010
HOUSE BILL NO. 957
BY REPRESENTATIVE LORUSSO
DISTRICTS/TAXING: Creates the Lake Area Taxing District in Orleans Parish
AN ACT1
To enact R.S. 33:9038.64, relative to Orleans Parish; to create and provide for the Lake Area2
Taxing District within the parish; to provide relative to the boundaries, purpose, and3
governance of the district; to provide relative to the powers and duties of the district4
including the power to provide for tax increment financing; to provide for the term5
of the district; and to provide for related matters.6
Notice of intention to introduce this Act has been published7
as provided by Article III, Section 13 of the Constitution of8
Louisiana.9
Be it enacted by the Legislature of Louisiana:10
Section 1. R.S. 33:9038.64 is hereby enacted to read as follows:11
ยง9038.64. Lake Area Taxing District; parish of Orleans12
A. Creation. The Lake Area Taxing District, a special taxing district and13
political subdivision of the state, referred to in this Section as the "district", is hereby14
created within the parish of Orleans.15
B. Boundaries. The district shall be comprised of the area of the parish of16
Orleans lying within the following perimeter: commencing at the intersection of17
City Park Avenue and Orleans Avenue, west along City Park Avenue to its18
intersection with Metairie Road, continue west along Metairie Road to its19
intersection with the 17th Street Canal, then north along the 17th Street Canal to its20
intersection with Lake Pontchartrain, continue east along Lake Pontchartrain then21
east along the northern boundary of Breakwater Park, continue east along the22 HLS 10RS-827 ORIGINAL
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northern boundary of Lake Shore Park, then south along the eastern boundary of1
Lake Shore Park to its intersection with Robert E. Lee Boulevard, then west along2
Robert E. Lee Boulevard to its intersection with Orleans Avenue, the south along3
Orleans Avenue to the point of beginning.4
C. Purpose. The district is created to provide for cooperative economic5
development between the district, the city of New Orleans, and the owner or owners6
of businesses and property within the district in order to provide for supplemental7
maintenance, repair, and upkeep to the streets and alleyways and related8
infrastructure of the district.9
D.(1) Governance. In order to provide for the orderly development of the10
district and to effectuate the purposes of the district, the district shall be administered11
and governed by a nine member board of commissioners, referred to in this Section12
as the "board". The board shall be composed as follows:13
(a) The president of the Lakeview Civic Improvement Association, Inc., or14
his designee.15
(b) The president of the Lake Vista Property Owners Association, or his16
designee.17
(c) The president of the Lakeshore Property Owners Association his18
designee.19
(d) The president of the Lakewood Property Owners Association his20
designee.21
(e) The president of the Country Club Gardens Association, Inc., or his22
designee.23
(f) One member appointed by the mayor of the city of New Orleans.24
(g) One member appointed by the member of the governing authority of the25
city of New Orleans who represents the area that comprises the district.26
(h) One member appointed by the member or members of the Louisiana27
House of Representatives who represent the area that comprises the district.28 HLS 10RS-827 ORIGINAL
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(i) One member appointed by the member or members of the Louisiana1
Senate who represent the area that comprises the district.2
(3)(a) All members shall be residents and qualified voters of the district.3
(b)(i) All members appointed pursuant to Subparagraphs (D)(1)(f) through4
(D)(1)(i) of this Section shall be residents of Lakeview.5
(ii) At least one member shall reside in South Lakeview which is that area6
of the district south of I-610.7
(iii) At least one member shall reside in West Lakeview which is that area8
of the district north of Veterans Memorial Boulevard, and west of Pontchartrain9
Boulevard.10
(4)(a) The members serving pursuant to Subparagraph(D)(1)(a) through (e)11
shall be ex officio and shall serve during their terms in office.12
(b) The terms of the members appointed pursuant to Subparagraphs D(1)(f)13
through D(1)(i) of this Section shall be concurrent with the respective appointing14
authority.15
(c) Each designee shall serve at the pleasure of his respective designating16
authority.17
(d) Members shall serve until their successors have been appointed and18
qualified.19
(5) Any vacancy which occurs in the membership of the board shall be filled20
in the same manner as the original appointment.21
(6) As soon as practicable after its appointment, the board shall meet and22
elect from its members a chairman, a vice chairman, a treasurer, and such other23
officers as it may deem appropriate. A secretary of the board may be selected from24
among the members or may be otherwise selected or employed by the board. The25
duties of the officers shall be fixed by bylaws adopted by the board.26
(7) The board shall adopt such rules and regulations as it deems necessary27
or advisable for conducting its business and affairs and shall engage such assistants28
and employees as is needed to assist the board in the performance of its duties. It29 HLS 10RS-827 ORIGINAL
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shall hold regular meetings as shall be provided by its bylaws and may hold special1
meetings at such times and places within or without the districts as may be2
prescribed in its rules or regulations.3
(8) A majority of the members of the board shall constitute a quorum for the4
transaction of business. The board shall keep minutes of all regular and special5
meetings and shall make them available to the public in conformance with law.6
(9) The members of the board shall serve without compensation and shall not7
receive reimbursement for expenses.8
E. Rights and powers. (1) The district, acting by and through its board of9
commissioners, shall have and exercise all powers of a political subdivision and10
special taxing district necessary or convenient for the carrying out of its objects and11
purposes, including but not limited to the following:12
(a) To sue and be sued.13
(b) To adopt bylaws and rules and regulations.14
(c) To receive by gift, grant, donation, or otherwise any sum of money,15
property, aid, or assistance from the United States, the state of Louisiana, or any16
political subdivision thereof, or any person, firm, or corporation.17
(d) For the public purposes of the district to enter into contracts, agreements,18
or cooperative endeavors with the state and its political subdivisions or political19
corporations and with any public or private association, corporation, business entity,20
or individual.21
(e) To appoint officers, agents, and employees, prescribe their duties, and fix22
their compensation. The board may appoint or hire an executive director as it deems23
necessary for the purpose of carrying out its day-to-day work operations for24
convenience and effectiveness in the administration of plans. The board may25
contract with consultants for project management and with developers or planners26
for such services as it may require. The board may delegate certain authority to its27
employees, consultants, and executive director to act on its behalf, which delegation28
of authority shall be specific and in writing.29 HLS 10RS-827 ORIGINAL
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(f) To acquire by gift, grant, purchase, lease, or otherwise such property as1
may be necessary or desirable for carrying out the objectives and purposes of the2
district and to mortgage and sell such property.3
(g) In its own name and on its own behalf to incur debt and to issue bonds,4
notes, certificates, and other evidences of indebtedness. For this purpose, the district5
shall be deemed and considered to be an issuer for purposes of R.S. 33:9037 and6
shall, to the extent not in conflict with this Section, be subject to the provisions of7
R.S. 33:9037.8
(h) To establish such funds or accounts as are necessary for the conduct of9
the affairs of the district.10
(2) The board shall prepare an annual budget of its operating expenses, the11
total amount of which, exclusive of gifts, shall be within the total amounts12
appropriated for the purpose by the board.13
(3) The board of commissioners shall have an annual audit of its operating14
expenses available for public review.15
F. Term. The district shall dissolve and cease to exist one year after the date16
all bonds, notes, and other evidences of indebtedness of the district, including17
refunding bonds, are paid in full as to both principal and interest; however, under no18
event shall the district have an existence of less than three years or more than ten19
years.20
G. Tax increment financing. (1)(a) Except as provided in Subparagraphs21
(b) and (c) of this Paragraph, the board shall have all authorities provided for in R.S.22
33:9038.34 to implement sales tax increment financing; however, any tax or portion23
of a tax which has been previously dedicated to another purpose according to a24
proposition approved by voters shall be used as such a tax increment only if25
approved by a majority of the voters of the taxing authority levying the tax voting26
on the proposition in an election held for such purpose.27 HLS 10RS-827 ORIGINAL
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(b) Notwithstanding the provisions of R.S. 33:9038.34(A)(6), state of1
Louisiana sales tax increments shall not be dedicated to pay the revenue bonds of a2
local economic development project.3
(c) The board shall not implement sales tax increment financing pursuant to4
R.S. 33:9038.34 without the prior approval of the governing authority of the city of5
New Orleans.6
(2)(a) The board shall designate the boundaries of a sales tax area and shall7
designate the local sales taxes which are to be used in determining the sales tax8
increments and the initial annual baseline collection rate for the sales tax area, which9
shall be the amount of such designated sales taxes collected in the sales tax area in10
the fiscal year that the district most recently completed prior to the establishment of11
the sales tax area. In addition, a monthly baseline collection rate shall be determined12
by dividing the initial annual baseline collection rate by twelve.13
(b) The initial annual baseline collection rate and the monthly baseline14
collection rate shall be certified by the chief financial officer for the parish of15
Orleans. The certification shall also be published one time in the official journal of16
the parish of Orleans.17
(c) If the amounts of the initial annual baseline collection rate and the18
monthly baseline collection rate are not contested within thirty days after the19
publication, then such amounts shall be conclusively presumed to be valid, and no20
court shall have any jurisdiction to alter or invalidate the designation of the amount21
of either the initial annual baseline collection rate or the monthly baseline collection22
rate.23
H. Liberal construction. This Section, being necessary for the welfare of the24
district and its residents, shall be liberally construed to effect the purposes thereof.25
Section 2. This Act shall become effective upon signature by the governor or, if not26
signed by the governor, upon expiration of the time for bills to become law without signature27
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If28 HLS 10RS-827 ORIGINAL
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Lorusso HB No. 957
Abstract: Creates the Lake Area Taxing District, in the parish of Orleans, as a special
taxing district to provide for cooperative economic development between the district,
the city of New Orleans, and the owner or owners of businesses and property within
the district. Authorizes the district to provide for the use of sales tax increment
financing.
Proposed law creates the Lake Area Taxing District in the parish of Orleans as a special
taxing district and political subdivision of the state to provide for cooperative economic
development between the district, the city of New Orleans, and the owner or owners of
businesses and property within the district in order to provide for supplemental maintenance,
repair, and upkeep to the streets and alleyways and related infrastructure of the district.
Provides for district boundaries.
Proposed law provides that the district shall be administered and governed by a nine-member
board of commissioners. Provides that the board shall be composed as follows:
(1)The presidents of the following neighborhood associations or their designees;
Lakeview Civic Improvement Association, Inc., Lake Vista Property Owners
Association, Lakeshore Property Owners Association, Lakewood Property Owners
Association, and the Country Club Gardens Association, Inc.
(2)One member appointed by the mayor of the city of New Orleans.
(3)One member appointed by the member of the governing authority of the city of New
Orleans who represents the area that comprises the district.
(4)One member appointed by the member(s) La. House of Representatives who
represent the area that comprises the district.
(5)One member appointed by the member(s) of the La. Senate who represent the area
that comprises the district.
Proposed law requires appointed members to be residents and qualified voters of the district.
Provides that the terms of appointed members shall be concurrent with the appointing
authority. Further provides that each designee shall serve at the pleasure of his respective
designating authority.
Proposed law provides that the district, through its board, shall have and exercise all powers
of a political subdivision and special taxing district necessary or convenient for the carrying
out of its objects and purposes, including but not limited to the following:
(1)To sue and be sued.
(2)To adopt bylaws and rules and regulations. HLS 10RS-827 ORIGINAL
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(3)To receive any sum of money, property, or assistance from the U.S., the state of La.,
or any political subdivision thereof, or any person, firm, or corporation.
(4)To enter into contracts, agreements, or cooperative endeavors with the state and its
political subdivisions or political corporations and with any public or private
association, corporation, business entity, or individual.
Proposed law specifically gives the district the power to incur debt and to issue bonds, notes,
certificates, and other evidences of indebtedness.
Proposed law requires the board to prepare an annual budget of its operating expenses.
Further requires the board to have an annual audit of its operating expenses available for
public review.
Proposed law provides that the district shall dissolve and cease to exist one year after the
date all bonds, notes, and other evidences of indebtedness of the district are paid; however,
under no event shall the district have an existence of less than three years or more than 10
years.
Proposed law provides that the board shall have authority to implement sales tax increment
financing. Prohibits the dedication of state sales tax increments to pay the revenue bonds
of a local economic development project. Requires the board to receive the approval of the
governing authority of the city of New Orleans prior to implementing sales tax increment
financing.
Proposed law requires the board to designate the boundaries of a sales tax area and to
designate the local sales taxes which are to be used in determining the sales tax increments
and the initial annual baseline collection rate and monthly baseline collection rate for the
sales tax area, which shall be the amount of such designated sales taxes collected in the sales
tax area in the fiscal year that the district most recently completed prior to the establishment
of the sales tax area.
Proposed law provides that the initial annual baseline collection rate and the monthly
baseline collection rate shall be certified by the chief financial officer of Orleans Parish. The
certification shall also be published one time in the official journal of Orleans Parish.
Proposed law provides that if the amounts of the initial annual baseline collection rate and
the monthly baseline collection rate are not contested within 30 days after publication, then
such amounts shall be conclusively presumed to be valid, and no court shall have any
jurisdiction to alter or invalidate the designation of the amount of either the initial annual
baseline collection rate or the monthly baseline collection rate.
Proposed law provides that proposed law, being necessary for the welfare of the district and
its residents, shall be liberally construed to effect the purposes thereof.
(Adds R.S. 33:9038.64)