SLS 10RS-710 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 186
BY SENATOR N. GAUTREAUX
TAX/TAXATION. Constitutional amendment to provide that no tax by a local governing
authority may be passed unless one-third of the registered voters vote in the election. (2/3 -
CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VI, Section 30(B) of the Constitution of Louisiana, relative to2
local government; to provide that one-third of registered voters must cast ballots in3
the election in order for a municipal or parish governing authority to impose a tax;4
and to specify an election for submission of the proposition to electors and provide5
a ballot proposition.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members8
elected to each house concurring, that there shall be submitted to the electors of the state, for9
their approval or rejection in the manner provided by law, a proposal to amend Article VI,10
Section 30(B) of the Constitution of Louisiana, to read as follows:11
ARTICLE VI. LOCAL GOVERNMENT12
ยง30. Political Subdivisions; Taxing Power13
* * *14
(B) Notwithstanding the provisions of Paragraph (A) of this Section, or any15
other provision of law to the contrary, no tax shall be imposed by any municipal16
or parish governing authority unless one-third of the registered voters within17 SB NO. 186
SLS 10RS-710 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
the taxing district cast ballots in the election called for that purpose, and no1
political subdivision shall submit the same tax proposition, or a new tax proposition2
that includes such a tax proposition, to the electorate more than once within a six3
month period except in the case of an emergency as determined by the governing4
authority of the political subdivision.5
Section 2. Be it further resolved that this proposed amendment shall be submitted6
to the electors of the state of Louisiana at the statewide election to be held on November 2,7
2010.8
Section 3. Be it further resolved that on the official ballot to be used at said election9
there shall be printed a proposition, upon which the electors of the state shall be permitted10
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall11
read as follows:12
Provides that no tax shall be imposed by any municipal or parish governing13
authority unless one-third of the registered voters within the taxing district14
cast ballots in the election called for that purpose. (Amends Article VI,15
Section 30(B))16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Alden A. Clement, Jr.
DIGEST
Present constitution provides that no political subdivision can submit the same tax
proposition, or a new tax proposition that includes such a tax proposition, to the electorate
more than once within a six month period except in the case of an emergency as determined
by the governing authority of the political subdivision.
Proposed constitutional amendment retains present constitution and adds that no tax
authorized by present constitution can be imposed by any municipal governing or parish
governing authority unless one-third of the registered voters within the taxing district cast
ballots in the election called for that purpose.
Specifies submission of the proposed constitutional amendment to the voters at the statewide
election to be held on November 2, 2010.
(Amends Const. Art. VI, Sec. 30(B))