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Regular Session, 2010
SENATE BILL NO. 269
BY SENATOR MURRAY (BY REQUEST)
SPECIAL DISTRICTS. Provides relative to parcel fees in certain special districts. (gov sig)
AN ACT1
To provide relative to special districts; to provide for the authority to levy, impose, and2
collect parcel fees in certain districts; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. A. Definitions. As used in this Act, unless the context requires5
otherwise, the following terms shall have the following meaning:6
(1) "Board" means the board of commissioners of the district.7
(2) "City" means any city with boundaries coterminous with the parish8
in which it is located.9
(3) "District" means any special district specifically created by law,10
designated as a management district and situated in a parish with a city-parish11
home rule form of government.12
B. Parcel fee assessment authority.13
(1) The governing authority of the city is hereby authorized to levy and14
collect annually a special parcel fee provided for in this Act on each parcel15
located in the district subject to and in accordance the provisions of this Act.16
(2) The amount of the parcel fee shall be determined by the Bureau of17 SB NO. 269
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the Treasury within the Department of Finance of the city, or equivalent entity,1
or its designee as of January 1, 2010 and shall be as follows, based on the2
classification of the parcel:3
(a) For each Tier One Parcel, a flat parcel fee of one hundred eighty-five4
dollars per year.5
(b) For each Tier Two Parcel, a flat parcel fee of three hundred6
ninety-five dollars per year.7
(c) For each Tier Three Parcel, a flat parcel fee shall be assessed as8
follows:9
(i) For each Tier 3A Parcel, a flat parcel fee of fifteen thousand dollars10
per year.11
(ii) For each Tier 3B Parcel, a flat parcel fee of ten thousand dollars per12
year.13
(iii) For each Tier 3C Parcel and 3D Parcel, a flat parcel fee of five14
thousand dollars per year.15
(iv) For each Tier 3E Parcel and Tier 3F Parcel, a flat parcel fee of three16
thousand dollars per year.17
(v) For each Tier 3G Parcel, a flat parcel fee of two thousand dollars per18
year.19
(vi) For each Tier 3H parcel, Tier 3I Parcel, Tier 3J Parcel, and 3K20
Parcel, a flat parcel fee of one thousand five hundred dollars per year.21
(vii) For each Tier 3L Parcel, a flat parcel fee of one thousand dollars22
per year.23
(viii) For each Tier 3M Parcel, a flat parcel fee of nine hundred dollars24
per year.25
(ix) For each Tier 3N Parcel, a flat parcel fee of five hundred forty-five26
dollars per year.27
(3) The amount of the parcel fee for each parcel classification shall be28
fixed and shall not change prior to the expiration of the term of the parcel fee.29 SB NO. 269
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(4) The following terms shall have the following meaning when used in1
this Act:2
(a) The term "parcel" means a tract of land in the district, including all3
buildings and improvements thereon, excluding any property that is exempt in4
full from ad valorem taxation.5
(b) The term "Tier One Parcel" means a parcel that is used solely for6
residential purposes as either a single family dwelling or a multiple family7
dwelling with no more than four residential units. If any unit or portion of the8
parcel is used for commercial or any other non-residential purpose, the entire9
parcel shall not be a Tier One Parcel and instead shall be classified as either a10
Tier Two Parcel or a Tier Three Parcel.11
(c) The term "Tier Two Parcel" means a parcel that does not qualify as12
a Tier One Parcel and or a Tier Three Parcel.13
(d) The term "Tier Three Parcel" means a parcel that does not qualify14
as a Tier One Parcel and the use of the parcel corresponds to one of the15
following descriptions:16
(i) The parcel is primarily used for a hotel, and the hotel has at least one17
thousand rooms available for guest occupation. Such a parcel shall be referred18
to as a "Tier 3A Parcel".19
(ii) The parcel is used primarily for office space, and the structure on20
the parcel contains at least four hundred thousand square feet of floor space.21
Such a parcel shall be referred to as a "Tier 3B Parcel".22
(iii) The parcel is primarily used for a hotel, and the hotel has at least23
three hundred twenty-five rooms but fewer than one thousand rooms available24
for guest occupation. Such a parcel shall be referred to as a "Tier 3C Parcel".25
(iv) The parcel is used primarily for public parking, and an enclosed26
parking structure is built on the parcel that has at least one thousand designated27
parking spaces. Such a parcel shall be referred to as a "Tier 3D Parcel".28
(v) The parcel is primarily used for a hotel, and the hotel has at least29 SB NO. 269
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one-hundred fifty rooms but fewer than three hundred twenty-five rooms1
available for guest occupation. Such a parcel shall be referred to as a "Tier 3E2
Parcel".3
(vi) The parcel is used primarily for a retail shopping center, and the4
structure on the parcel contains at least one hundred thousand square feet of5
floor space. Such a parcel shall be referred to as a "Tier 3F Parcel".6
(vii) The parcel is primarily used for a hotel, and the hotel has at least7
ninety rooms but fewer than one hundred fifty rooms available for guest8
occupation. Such a parcel shall be referred to as a "Tier 3G Parcel".9
(viii) The parcel is used primarily for public parking, and an enclosed10
parking structure is built on the parcel that has at least one hundred designated11
parking spaces but fewer than one thousand designated parking spaces. Such12
a parcel shall be referred to as a "Tier 3H Parcel".13
(ix) The parcel is used primarily for public parking, and has a surface14
parking lot on the parcel that has at least two hundred seventy-five designated15
parking spaces. Such a parcel shall be referred to as a "Tier 3I Parcel".16
(x) The parcel is used primarily for a retail shopping center, and the17
structure on the parcel contains at least twenty-five thousand square feet of18
floor space but fewer than one hundred thousand square feet of floor space.19
Such a parcel shall be referred to as a "Tier 3J Parcel".20
(xi) The parcel is used primarily for office space, and the structure on21
the parcel contains at least fifty thousand square feet of floor space but fewer22
than four hundred thousand square feet of floor space. Such a parcel shall be23
referred to as a "Tier 3K Parcel".24
(xii) The parcel is used primarily for public parking, and has a surface25
parking lot on the parcel that has at least one hundred designated parking26
spaces but fewer than two hundred seventy-five designated parking spaces.27
Such a parcel shall be referred to as a "Tier 3L Parcel".28
(xiii) The parcel is primarily used for a hotel, and the hotel has at least29 SB NO. 269
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twenty-five rooms but fewer than ninety available for guest occupation. Such1
a parcel shall be referred to as a "Tier 3M Parcel".2
(xiv) The parcel is used in whole or in part for commercial purposes, the3
use of the parcel does not correspond to a parcel use described in (5)(d)(i)4
through (5)(d)(xiii), and a business operating on the parcel holds a "Class A5
retail alcoholic beverage" permit issued by the city. Such a parcel shall be6
referred to as a "Tier 3N Parcel".7
(5) Each condominium parcel as defined in R.S. 9:1121.103 shall be a8
separate parcel for purposes of this Act, and, pursuant to R.S. 9:1121.105, the9
parcel fee authorized by this Act shall be assessed against each individual10
condominium parcel. However, condominium property consisting exclusively11
of parking spaces shall be deemed to be a single parcel and the parcel fee12
authorized by this Act shall be assessed against the entire condominium13
property as a single entity and shall be payable by the condominium association.14
(6) Each timeshare unit as defined in R.S. 9:1131.2 (and not each use15
period) shall be classified as a separate parcel for purposes of this Act, and,16
pursuant to R.S. 9:1131.9, the parcel fee authorized by this Act shall be assessed17
against the timeshare property as a single entity unless the timeshare property18
is subject to the Louisiana Condominium Act, R.S. 9:1121.101 et seq., in which19
case the parcel fee shall be assessed as provided in R.S. 9:1121.105.20
(7) The proceeds of the parcel fee shall be used solely and exclusively for21
the purposes authorized by law applicable to the district.22
(8)(a) The parcel fee shall be levied and collected only after the question23
of its imposition has been submitted to and approved by a majority of registered24
voters of the district voting on the question at an election to be conducted in25
accordance with the Louisiana Election Code on a date selected by the board.26
In order to comply with R.S. 18:1299.1(A), the district is authorized to27
incorporate by reference thereto law detailing the amount of the parcel fees and28
the classifications of the parcels in the proposition, and additionally, the district29 SB NO. 269
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shall make available for inspection by the public such fees and classifications at1
the district's office during regularly scheduled business hours.2
(b) The authority to levy the parcel fee shall expire after the levy of the3
parcel fee for 2014.4
(c) The parcel fee authorized by this Act may be renewed for an5
additional term not to exceed five years only after both of the following have6
occurred:7
(i) The renewal is authorized by additional legislation.8
(ii) The question of renewal is submitted to and approved by a majority9
of registered voters of the district voting on the question at an election to be10
conducted in accordance with the Louisiana Election Code on a date selected by11
the board.12
(9) Any parcel fee which is unpaid shall be added to the tax rolls of the13
city and shall be enforced with the same authority and subject to the same14
penalties and procedures as unpaid ad valorem taxes.15
(10) The manner in which the proceeds of the parcel fee are collected,16
paid over, maintained, and paid out shall be as otherwise provided by law17
applicable to the district.18
(11) The cessation of the authority to levy the parcel fee and the19
disposition and use of remaining unspent funds of the district if the district20
ceases to exist shall be as otherwise provided by law applicable to the district.21
C. Funding.22
(1) The board shall use the proceeds of the parcel fee authorized by this23
Act solely for the purposes set forth in law applicable to the district.24
(2) The board shall endeavor to deploy its resources funded by the25
parcel fee authorized by this Act as provided by law applicable to the district.26
Section 2. The provisions of this Act shall supersede any contrary provisions of law.27
Section 3. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29 SB NO. 269
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
Murray (SB 269)
Proposed law provides relative to the authority to levy, impose, and collect parcel fees in a
district designated as a management district and located in a parish with a city-parish home
rule form of government.
Proposed law provides that the amount of the parcel fee shall be determined by the Bureau
of the Treasury within the Department of Finance of the city, or equivalent entity, or its
designee as of January 1, 2010.
Proposed law provides for the following parcel fees:
(a) For each Tier One Parcel, a flat parcel fee of $185 per year.
(b) For each Tier Two Parcel, a flat parcel fee of $395 per year.
(c) For each Tier Three Parcel, a flat parcel fee shall be assessed as follows:
(i) For each Tier 3A Parcel, a flat parcel fee of $15,000 per year.
(ii) For each Tier 3B Parcel, a flat parcel fee of $10,000 per year.
(iii) For each Tier 3C Parcel and 3D Parcel, a flat parcel fee of $5,000 per year.
(iv) For each Tier 3E Parcel and Tier 3F Parcel, a flat parcel fee of $3,000 per year.
(v) For each Tier 3G Parcel, a flat parcel fee of $2,000 per year.
(vi) For each Tier 3H parcel, Tier 3I Parcel, Tier 3J Parcel, and 3K Parcel, a flat parcel fee
of $1500 per year.
(vii) For each Tier 3L Parcel, a flat parcel fee of $1000 per year.
(viii) For each Tier 3M Parcel, a flat parcel fee of $900 per year.
(ix) For each Tier 3N Parcel, a flat parcel fee of $545 per year.
Proposed law provides that the amount of the parcel fee for each parcel classification shall
be fixed and shall not change prior to the expiration of the term of the parcel fee.
Proposed law provides that the following terms shall have the following meaning when used
in proposed law:
(a) The term "parcel" means a tract of land in the district, including all buildings and
improvements thereon, excluding any property that is exempt in full from ad valorem
taxation. SB NO. 269
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(b) The term "Tier One Parcel" means a parcel that is used solely for residential purposes
as either a single family dwelling or a multiple family dwelling with no more than four
residential units. If any unit or portion of the parcel is used for commercial or any other non-
residential purpose, the entire parcel shall not be a Tier One Parcel and instead shall be
classified as either a Tier Two Parcel or a Tier Three Parcel.
(c) The term "Tier Two Parcel" means a parcel that does not qualify as a Tier One Parcel
or a Tier Three Parcel.
(d) The term "Tier Three Parcel" means a parcel that does not qualify as a Tier One Parcel
and the use of the parcel corresponds to one of the following descriptions:
(i) The parcel is primarily used for a hotel, and the hotel has at least 1,000 rooms available
for guest occupation. Such a parcel shall be referred to as a "Tier 3A Parcel".
(ii) The parcel is used primarily for office space, and the structure on the parcel contains at
least 400,000 sq. ft. of floor space. Such a parcel shall be referred to as a "Tier 3B Parcel".
(iii) The parcel is primarily used for a hotel, and the hotel has at least 325 rooms but fewer
than 1,000 rooms available for guest occupation. Such a parcel shall be referred to as a "Tier
3C Parcel".
(iv) The parcel is used primarily for public parking, and an enclosed parking structure is
built on the parcel that has at least one thousand designated parking spaces. Such a parcel
shall be referred to as a "Tier 3D Parcel".
(v) The parcel is primarily used for a hotel, and the hotel has at least 150 rooms but fewer
than 325 rooms available for guest occupation. Such a parcel shall be referred to as a "Tier
3E Parcel".
(vi) The parcel is used primarily for a retail shopping center, and the structure on the parcel
contains at least 100,000 sq. ft. of floor space. Such a parcel shall be referred to as a "Tier
3F Parcel".
(vii) The parcel is primarily used for a hotel, and the hotel has at least 90 rooms but fewer
than 150 rooms available for guest occupation. Such a parcel shall be referred to as a "Tier
3G Parcel".
(viii) The parcel is used primarily for public parking, and an enclosed parking structure is
built on the parcel that has at least 100 designated parking spaces but fewer than 1,000
designated parking spaces. Such a parcel shall be referred to as a "Tier 3H Parcel".
(ix) The parcel is used primarily for public parking, and has a surface parking lot on the
parcel that has at least 275 designated parking spaces. Such a parcel shall be referred to as
a "Tier 3I Parcel".
(x) The parcel is used primarily for a retail shopping center, and the structure on the parcel
contains at least 25,000 sq. ft. of floor space but fewer than 100,000 sq. ft. of floor space.
Such a parcel shall be referred to as a "Tier 3J Parcel".
(xi) The parcel is used primarily for office space, and the structure on the parcel contains
at least 50,000 sq. ft. of floor space but fewer than 400,000 sq. ft. of floor space. Such a
parcel shall be referred to as a "Tier 3K Parcel".
(xii) The parcel is used primarily for public parking, and has a surface parking lot on the
parcel that has at least 100 designated parking spaces but fewer than 275 designated parking
spaces. Such a parcel shall be referred to as a "Tier 3L Parcel". SB NO. 269
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(xiii) The parcel is primarily used for a hotel, and the hotel has at least 25 rooms but fewer
than 90 available for guest occupation. Such a parcel shall be referred to as a "Tier 3M
Parcel".
(xiv) The parcel is used in whole or in part for commercial purposes, the use of the parcel
does not correspond to a parcel use described in proposed law, and a business operating on
the parcel holds a "Class A retail alcoholic beverage" permit issued by the city. Such a
parcel shall be referred to as a "Tier 3N Parcel".
(5) Each condominium parcel shall be a separate parcel for purposes of proposed law, and
the parcel fee authorized by proposed law shall be assessed against each individual
condominium parcel. However, condominium property consisting exclusively of parking
spaces shall be deemed to be a single parcel and the parcel fee authorized by proposed law
shall be assessed against the entire condominium property as a single entity and shall be
payable by the condominium association.
(6) Each timeshare unit (and not each use period) shall be classified as a separate parcel for
purposes of proposed law, and, the parcel fee authorized by proposed law shall be assessed
against the timeshare property as a single entity unless the timeshare property is subject to
the Louisiana Condominium Act, in which case the parcel fee shall be assessed as provided
under that act.
(7) The proceeds of the parcel fee shall be used solely and exclusively for the purposes
authorized by law applicable to the district.
(8)(a) The parcel fee shall be levied and collected only after the question of its imposition
has been submitted to and approved by a majority of registered voters of the district voting
on the question at an election to be conducted in accordance with the Louisiana Election
Code on a date selected by the board. The district is authorized to incorporate by reference
thereto law detailing the amount of the parcel fees and the classifications of the parcels in
the proposition, and additionally, the district shall make available for inspection by the
public such fees and classifications at the district's office during regularly scheduled business
hours.
(b) The authority to levy the parcel fee shall expire after the levy of the parcel fee for 2014.
Proposed law provides that the parcel fee authorized by proposed law may be renewed for
an additional term not to exceed five years only after both of the following have occurred:
(1) The renewal is authorized by additional legislation.
(2) The question of renewal is submitted to and approved by a majority of registered voters
of the district voting on the question at an election to be conducted in accordance with the
Louisiana Election Code on a date selected by the board.
Proposed law provides that any parcel fee which is unpaid shall be added to the tax rolls of
the city and shall be enforced with the same authority and subject to the same penalties and
procedures as unpaid ad valorem taxes.
Proposed law provides that the manner in which the proceeds of the parcel fee are collected,
paid over, maintained, and paid out shall be as otherwise provided by law applicable to the
district.
Proposed law provides that the cessation of the authority to levy the parcel fee and the
disposition and use of remaining unspent funds of the district if the district ceases to exist
shall be as otherwise provided by law applicable to the district.
Proposed law provides that the board shall use the proceeds of the parcel fee solely for the SB NO. 269
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purposes set forth in law applicable to the district.
Effective upon signature of the governor or lapse of time for gubernatorial action.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal
Affairs to the original bill.
1. Deletes provisions relative to special taxing districts created as capital
improvement districts.
2. Adds provisions relative to a management district situated in a parish with
a city-parish home rule form of government.