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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; to provide for the designation of subdistricts;3
and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. A. Definitions. As used in this Act, unless the context requires6
otherwise, the following terms shall have the following meanings:7
(1) "Board" means the board of commissioners of the district.8
(2) "City" means any city with boundaries coterminous with the parish9
in which it is located.10
(3) "District" means any special district specifically created by law,11
designated as a management district and situated in a parish with a city-parish12
home rule form of government.13
(4) "Subdistrict" means an area within the district created pursuant to14
this Act.15
B. Parcel fee assessment authority.16
(1) The governing authority of the city is hereby authorized to levy and17 SB NO. 269
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collect annually a special parcel fee provided for in this Act on each parcel1
located in the district, or a subdistrict, subject to and in accordance the2
provisions of this Act.3
(2) The amount of the parcel fee shall be determined by the Bureau of4
the Treasury within the Department of Finance of the city, or equivalent entity,5
or its designee as of January 1, 2010 and shall be as follows, based on the6
classification of the parcel:7
(a) For each Tier One Parcel, a flat parcel fee of one hundred eighty-five8
dollars per year.9
(b) For each Tier Two Parcel, a flat parcel fee of three hundred10
ninety-five dollars per year.11
(c) For each Tier Three Parcel, a flat parcel fee shall be assessed as12
follows:13
(i) For each Tier 3A Parcel, a flat parcel fee of fifteen thousand dollars14
per year.15
(ii) For each Tier 3B Parcel, a flat parcel fee of ten thousand dollars per16
year.17
(iii) For each Tier 3C Parcel and Tier 3D Parcel, a flat parcel fee of five18
thousand dollars per year.19
(iv) For each Tier 3E Parcel and Tier 3F Parcel, a flat parcel fee of three20
thousand dollars per year.21
(v) For each Tier 3G Parcel, a flat parcel fee of two thousand dollars per22
year.23
(vi) For each Tier 3H parcel, Tier 3I Parcel, Tier 3J Parcel, and Tier 3K24
Parcel, a flat parcel fee of one thousand five hundred dollars per year.25
(vii) For each Tier 3L Parcel, a flat parcel fee of one thousand dollars26
per year.27
(viii) For each Tier 3M Parcel, a flat parcel fee of nine hundred dollars28
per year.29 SB NO. 269
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(ix) For each Tier 3N Parcel, a flat parcel fee of five hundred forty-five1
dollars per year.2
(3) The amount of the parcel fee for each parcel classification shall be3
fixed and shall not change prior to the expiration of the term of the parcel fee.4
(4) The following terms shall have the following meanings when used in5
this Act:6
(a) The term "parcel" means a tract of land in the district, or in a7
subdistrict, as applicable, including all buildings and improvements thereon,8
excluding any property that is exempt in full from ad valorem taxation.9
(b) The term "Tier One Parcel" means a parcel that is used solely for10
residential purposes as either a single family dwelling or a multiple family11
dwelling with no more than four residential units. If any unit or portion of the12
parcel is used for commercial or any other non-residential purpose, the entire13
parcel shall not be a Tier One Parcel and instead shall be classified as either a14
Tier Two Parcel or a Tier Three Parcel.15
(c) The term "Tier Two Parcel" means a parcel that does not qualify as16
a Tier One Parcel or a Tier Three Parcel.17
(d) The term "Tier Three Parcel" means a parcel that does not qualify18
as a Tier One Parcel and the use of the parcel corresponds to one of the19
following descriptions:20
(i) The parcel is used primarily for a hotel, and the hotel has at least one21
thousand rooms available for guest occupation. Such a parcel shall be referred22
to as a "Tier 3A Parcel".23
(ii) The parcel is used primarily for office space, and the structure on24
the parcel contains at least four hundred thousand square feet of floor space.25
Such a parcel shall be referred to as a "Tier 3B Parcel".26
(iii) The parcel is used primarily for a hotel, and the hotel has at least27
three hundred twenty-five rooms but fewer than one thousand rooms available28
for guest occupation. Such a parcel shall be referred to as a "Tier 3C Parcel".29 SB NO. 269
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(iv) The parcel is used primarily for public parking, and an enclosed1
parking structure is built on the parcel that has at least one thousand designated2
parking spaces. Such a parcel shall be referred to as a "Tier 3D Parcel".3
(v) The parcel is used primarily for a hotel, and the hotel has at least4
one-hundred fifty rooms but fewer than three hundred twenty-five rooms5
available for guest occupation. Such a parcel shall be referred to as a "Tier 3E6
Parcel".7
(vi) The parcel is used primarily for a retail shopping center, and the8
structure on the parcel contains at least one hundred thousand square feet of9
floor space. Such a parcel shall be referred to as a "Tier 3F Parcel".10
(vii) The parcel is used primarily for a hotel, and the hotel has at least11
ninety rooms but fewer than one hundred fifty rooms available for guest12
occupation. Such a parcel shall be referred to as a "Tier 3G Parcel".13
(viii) The parcel is used primarily for public parking, and an enclosed14
parking structure is built on the parcel that has at least one hundred designated15
parking spaces but fewer than one thousand designated parking spaces. Such16
a parcel shall be referred to as a "Tier 3H Parcel".17
(ix) The parcel is used primarily for public parking, and has a surface18
parking lot on the parcel that has at least two hundred seventy-five designated19
parking spaces. Such a parcel shall be referred to as a "Tier 3I Parcel".20
(x) The parcel is used primarily for a retail shopping center, and the21
structure on the parcel contains at least twenty-five thousand square feet of22
floor space but fewer than one hundred thousand square feet of floor space.23
Such a parcel shall be referred to as a "Tier 3J Parcel".24
(xi) The parcel is used primarily for office space, and the structure on25
the parcel contains at least fifty thousand square feet of floor space but fewer26
than four hundred thousand square feet of floor space. Such a parcel shall be27
referred to as a "Tier 3K Parcel".28
(xii) The parcel is used primarily for public parking, and has a surface29 SB NO. 269
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parking lot on the parcel that has at least one hundred designated parking1
spaces but fewer than two hundred seventy-five designated parking spaces.2
Such a parcel shall be referred to as a "Tier 3L Parcel".3
(xiii) The parcel is used primarily for a hotel, and the hotel has at least4
twenty-five rooms but fewer than ninety available for guest occupation. Such5
a parcel shall be referred to as a "Tier 3M Parcel".6
(xiv) The parcel is used in whole or in part for commercial purposes, the7
use of the parcel does not correspond to a parcel use described in Items (4)(d)(i)8
through Items (4)(d)(xiii), and a business operating on the parcel holds a "Class9
A retail alcoholic beverage" permit issued by the city. Such a parcel shall be10
referred to as a "Tier 3N Parcel".11
(5) Each condominium parcel as defined in R.S. 9:1121.103 shall be a12
separate parcel for purposes of this Act, and, pursuant to R.S. 9:1121.105, the13
parcel fee authorized by this Act shall be assessed against each individual14
condominium parcel. However, condominium property consisting exclusively15
of parking spaces shall be deemed to be a single parcel and the parcel fee16
authorized by this Act shall be assessed against the entire condominium17
property as a single entity and shall be payable by the condominium association.18
(6) Each timeshare unit as defined in R.S. 9:1131.2 (and not each use19
period) shall be classified as a separate parcel for purposes of this Act, and,20
pursuant to R.S. 9:1131.9, the parcel fee authorized by this Act shall be assessed21
against the timeshare property as a single entity unless the timeshare property22
is subject to the Louisiana Condominium Act, R.S. 9:1121.101 et seq., in which23
case the parcel fee shall be assessed as provided in R.S. 9:1121.105.24
(7) The proceeds of the parcel fee shall be used solely and exclusively for25
the purposes authorized by law applicable to the district.26
(8)(a) The parcel fee shall be levied and collected only after the question27
of its imposition has been submitted to and approved by a majority of registered28
voters of the district, or subdistrict, as applicable, voting on the question at an29 SB NO. 269
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election to be conducted in accordance with the Louisiana Election Code on a1
date selected by the board. In order to comply with R.S. 18:1299.1(A), the2
district is authorized to incorporate by reference thereto law detailing the3
amount of the parcel fees and the classifications of the parcels in the4
proposition, and additionally, the district shall make available for inspection by5
the public such fees and classifications at the district's office during regularly6
scheduled business hours.7
(b) The authority to levy the parcel fee shall expire after the levy of the8
parcel fee for 2014.9
(c) The parcel fee authorized by this Act may be renewed for an10
additional term not to exceed five years only after both of the following have11
occurred:12
(i) The renewal is authorized by additional legislation.13
(ii) The question of renewal is submitted to and approved by a majority14
of registered voters of the district, or subdistrict, as applicable, voting on the15
question at an election to be conducted in accordance with the Louisiana16
Election Code on a date selected by the board.17
(9) Any parcel fee which is unpaid shall be added to the tax rolls of the18
city and shall be enforced with the same authority and subject to the same19
penalties and procedures as unpaid ad valorem taxes.20
(10) The manner in which the proceeds of the parcel fee are collected,21
paid over, maintained, and paid out shall be as otherwise provided by law22
applicable to the district.23
(11) The cessation of the authority to levy the parcel fee and the24
disposition and use of remaining unspent funds of the district if the district25
ceases to exist shall be as otherwise provided by law applicable to the district.26
C. Funding.27
(1) The board shall use the proceeds of the parcel fee authorized by this28
Act solely for the purposes set forth in law applicable to the district.29 SB NO. 269
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(2) The board shall endeavor to deploy its resources funded by the1
parcel fee authorized by this Act as provided by law applicable to the district.2
D. Subdistricts. (1) At least ten days after publication of a notice in the3
official journal of the district, a public hearing shall be conducted and the board4
may then adopt an ordinance designating one or more areas within the5
boundaries of the district as a separate subdistrict.6
(2) Each such subdistrict shall constitute a separate political subdivision7
of the state, governed by the district board with the same powers of the district,8
provided that the levy of the parcel fee shall be limited to parcels within the9
subdistrict and the proceeds therefrom shall be used solely and exclusively10
within the subdistrict for the purposes authorized by law applicable to the11
district.12
(3) If a subdistrict ceases to exist, the authority to levy the tax or parcel13
fee provided by this Act shall immediately cease and all remaining unspent14
funds of the subdistrict, if any, shall be transmitted to the district and such15
funds shall be maintained in a separate account by the district and shall be used16
only for enhancement of public safety, security, and crime prevention in the17
subdistrict.18
Section 2. The provisions of this Act shall supersede any contrary provisions of law.19
Section 3. The provisions of this Act shall be retroactive to June 1, 2010.20
Section 4. This Act shall become effective upon signature by the governor or, if not21
signed by the governor, upon expiration of the time for bills to become law without signature22
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If23
vetoed by the governor and subsequently approved by the legislature, this Act shall become24
effective on the day following such approval.25 SB NO. 269
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The original instrument was prepared by James Benton. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Linda Nugent.
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.
(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 SB NO. 269
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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".
(xiii)The parcel is primarily used for a hotel, and the hotel has at least 25 rooms but fewer SB NO. 269
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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.
Proposed law provides that after public notice is given and a public hearing is held, the board
of commissioners of the district may adopt an ordinance designating one or more areas
within the district as a separate subdistrict. Provides that a subdistrict is a separate political
subdivision of the state and governed by the district board with the same powers of the
district, provided that the levy of the parcel fee be limited to parcels within the subdistrict.
Further requires that the proceeds from the parcel fee be used only within the subdistrict for
purposes authorized by law applicable to the district.
Proposed law provides that the authority to levy the tax or parcel fee will cease if the
subdistrict ceases to exist. Provides that any remaining unspent funds shall be used only for
enhancement of public safety, security, and crime prevention in the subdistrict.
Provisions of proposed law shall be retroactive to June 1, 2010.
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.
Senate Floor Amendments to engrossed bill.
1. Makes proposed law retroactive to June 1, 2010.
2. Authorizes the board, after public notice and hearing, to designate a
subdistrict within the district and provides for the levying of a parcel fee
within the subdistrict.