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Regular Session, 2010 ENROLLED
SENATE BILL NO. 269
BY SENATOR MURRAY (BY REQUEST)
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
collect annually a special parcel fee provided for in this Act on each parcel18
located in the district, or a subdistrict, subject to and in accordance the19
provisions of this Act.20
(2) The amount of the parcel fee shall be determined by the Bureau of21
the Treasury within the Department of Finance of the city, or equivalent entity,22
or its designee as of January 1, 2010 and shall be as follows, based on the23
ACT No. 641 SB NO. 269 ENROLLED
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classification of the parcel:1
(a) For each Tier One Parcel, a flat parcel fee of one hundred eighty-five2
dollars per year.3
(b) For each Tier Two Parcel, a flat parcel fee of three hundred4
ninety-five dollars per year.5
(c) For each Tier Three Parcel, a flat parcel fee shall be assessed as6
follows:7
(i) For each Tier 3A Parcel, a flat parcel fee of fifteen thousand dollars8
per year.9
(ii) For each Tier 3B Parcel, a flat parcel fee of ten thousand dollars per10
year.11
(iii) For each Tier 3C Parcel and Tier 3D Parcel, a flat parcel fee of five12
thousand dollars per year.13
(iv) For each Tier 3E Parcel and Tier 3F Parcel, a flat parcel fee of three14
thousand dollars per year.15
(v) For each Tier 3G Parcel, a flat parcel fee of two thousand dollars per16
year.17
(vi) For each Tier 3H parcel, Tier 3I Parcel, Tier 3J Parcel, and Tier 3K18
Parcel, a flat parcel fee of one thousand five hundred dollars per year.19
(vii) For each Tier 3L Parcel, a flat parcel fee of one thousand dollars20
per year.21
(viii) For each Tier 3M Parcel, a flat parcel fee of nine hundred dollars22
per year.23
(ix) For each Tier 3N Parcel, a flat parcel fee of five hundred forty-five24
dollars per year.25
(3) The amount of the parcel fee for each parcel classification shall be26
fixed and shall not change prior to the expiration of the term of the parcel fee.27
(4) The following terms shall have the following meanings when used in28
this Act:29
(a) The term "parcel" means a tract of land in the district, or in a30 SB NO. 269 ENROLLED
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subdistrict, as applicable, including all buildings and improvements thereon,1
excluding any property that is exempt in full from ad valorem taxation.2
(b) The term "Tier One Parcel" means a parcel that is used solely for3
residential purposes as either a single family dwelling or a multiple family4
dwelling with no more than four residential units. If any unit or portion of the5
parcel is used for commercial or any other nonresidential purpose, the entire6
parcel shall not be a Tier One Parcel and instead shall be classified as either a7
Tier Two Parcel or a Tier Three Parcel.8
(c) The term "Tier Two Parcel" means a parcel that does not qualify as9
a Tier One Parcel or a Tier Three Parcel.10
(d) The term "Tier Three Parcel" means a parcel that does not qualify11
as a Tier One Parcel and the use of the parcel corresponds to one of the12
following descriptions:13
(i) The parcel is used primarily for a hotel, and the hotel has at least one14
thousand rooms available for guest occupation. Such a parcel shall be referred15
to as a "Tier 3A Parcel".16
(ii) The parcel is used primarily for office space, and the structure on17
the parcel contains at least four hundred thousand square feet of floor space.18
Such a parcel shall be referred to as a "Tier 3B Parcel".19
(iii) The parcel is used primarily for a hotel, and the hotel has at least20
three hundred twenty-five rooms but fewer than one thousand rooms available21
for guest occupation. Such a parcel shall be referred to as a "Tier 3C Parcel".22
(iv) The parcel is used primarily for public parking, and an enclosed23
parking structure is built on the parcel that has at least one thousand designated24
parking spaces. Such a parcel shall be referred to as a "Tier 3D Parcel".25
(v) The parcel is used primarily for a hotel, and the hotel has at least26
one-hundred fifty rooms but fewer than three hundred twenty-five rooms27
available for guest occupation. Such a parcel shall be referred to as a "Tier 3E28
Parcel".29
(vi) The parcel is used primarily for a retail shopping center, and the30 SB NO. 269 ENROLLED
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structure on the parcel contains at least one hundred thousand square feet of1
floor space. Such a parcel shall be referred to as a "Tier 3F Parcel".2
(vii) The parcel is used primarily for a hotel, and the hotel has at least3
ninety rooms but fewer than one hundred fifty rooms available for guest4
occupation. Such a parcel shall be referred to as a "Tier 3G Parcel".5
(viii) The parcel is used primarily for public parking, and an enclosed6
parking structure is built on the parcel that has at least one hundred designated7
parking spaces but fewer than one thousand designated parking spaces. Such8
a parcel shall be referred to as a "Tier 3H Parcel".9
(ix) The parcel is used primarily for public parking, and has a surface10
parking lot on the parcel that has at least two hundred seventy-five designated11
parking spaces. Such a parcel shall be referred to as a "Tier 3I Parcel".12
(x) The parcel is used primarily for a retail shopping center, and the13
structure on the parcel contains at least twenty-five thousand square feet of14
floor space but fewer than one hundred thousand square feet of floor space.15
Such a parcel shall be referred to as a "Tier 3J Parcel".16
(xi) The parcel is used primarily for office space, and the structure on17
the parcel contains at least fifty thousand square feet of floor space but fewer18
than four hundred thousand square feet of floor space. Such a parcel shall be19
referred to as a "Tier 3K Parcel".20
(xii) The parcel is used primarily for public parking, and has a surface21
parking lot on the parcel that has at least one hundred designated parking22
spaces but fewer than two hundred seventy-five designated parking spaces.23
Such a parcel shall be referred to as a "Tier 3L Parcel".24
(xiii) The parcel is used primarily for a hotel, and the hotel has at least25
twenty-five rooms but fewer than ninety available for guest occupation. Such26
a parcel shall be referred to as a "Tier 3M Parcel".27
(xiv) The parcel is used in whole or in part for commercial purposes, the28
use of the parcel does not correspond to a parcel use described in Items (4)(d)(i)29
through Items (4)(d)(xiii), and a business operating on the parcel holds a "Class30 SB NO. 269 ENROLLED
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A retail alcoholic beverage" permit issued by the city. Such a parcel shall be1
referred to as a "Tier 3N Parcel".2
(5) Each condominium parcel as defined in R.S. 9:1121.103 shall be a3
separate parcel for purposes of this Act, and, pursuant to R.S. 9:1121.105, the4
parcel fee authorized by this Act shall be assessed against each individual5
condominium parcel. However, condominium property consisting exclusively6
of parking spaces shall be deemed to be a single parcel and the parcel fee7
authorized by this Act shall be assessed against the entire condominium8
property as a single entity and shall be payable by the condominium association.9
(6) Each timeshare unit as defined in R.S. 9:1131.2 (and not each use10
period) shall be classified as a separate parcel for purposes of this Act, and,11
pursuant to R.S. 9:1131.9, the parcel fee authorized by this Act shall be assessed12
against the timeshare property as a single entity unless the timeshare property13
is subject to the Louisiana Condominium Act, R.S. 9:1121.101 et seq., in which14
case the parcel fee shall be assessed as provided in R.S. 9:1121.105.15
(7) The proceeds of the parcel fee shall be used solely and exclusively for16
the purposes authorized by law applicable to the district.17
(8)(a) The parcel fee shall be levied and collected only after the question18
of its imposition has been submitted to and approved by a majority of registered19
voters of the district, or subdistrict, as applicable, voting on the question at an20
election to be conducted in accordance with the Louisiana Election Code on a21
date selected by the board. In order to comply with R.S. 18:1299.1(A), the22
district is authorized to incorporate by reference thereto law detailing the23
amount of the parcel fees and the classifications of the parcels in the24
proposition, and additionally, the district shall make available for inspection by25
the public such fees and classifications at the district's office during regularly26
scheduled business hours.27
(b) The authority to levy the parcel fee shall expire after the levy of the28
parcel fee for 2014.29
(c) The parcel fee authorized by this Act may be renewed for an30 SB NO. 269 ENROLLED
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additional term not to exceed five years only after both of the following have1
occurred:2
(i) The renewal is authorized by additional legislation.3
(ii) The question of renewal is submitted to and approved by a majority4
of registered voters of the district, or subdistrict, as applicable, voting on the5
question at an election to be conducted in accordance with the Louisiana6
Election Code on a date selected by the board.7
(9) Any parcel fee which is unpaid shall be added to the tax rolls of the8
city and shall be enforced with the same authority and subject to the same9
penalties and procedures as unpaid ad valorem taxes.10
(10) The manner in which the proceeds of the parcel fee are collected,11
paid over, maintained, and paid out shall be as otherwise provided by law12
applicable to the district.13
(11) The cessation of the authority to levy the parcel fee and the14
disposition and use of remaining unspent funds of the district if the district15
ceases to exist shall be as otherwise provided by law applicable to the district.16
C. Funding.17
(1) The board shall use the proceeds of the parcel fee authorized by this18
Act solely for the purposes set forth in law applicable to the district.19
(2) The board shall endeavor to deploy its resources funded by the20
parcel fee authorized by this Act as provided by law applicable to the district.21
D. Subdistricts. (1) At least ten days after publication of a notice in the22
official journal of the district, a public hearing shall be conducted and the board23
may then adopt a resolution designating one or more areas within the24
boundaries of the district as a separate subdistrict.25
(2) Each such subdistrict shall constitute a separate political subdivision26
of the state, governed by the district board with the same powers of the district,27
provided that the levy of the parcel fee shall be limited to parcels within the28
subdistrict and the proceeds therefrom shall be used solely and exclusively29
within the subdistrict for the purposes authorized by law applicable to the30 SB NO. 269 ENROLLED
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district.1
(3) If a subdistrict ceases to exist, the authority to levy the tax or parcel2
fee provided by this Act shall immediately cease and all remaining unspent3
funds of the subdistrict, if any, shall be transmitted to the district and such4
funds shall be maintained in a separate account by the district and shall be used5
only for enhancement of public safety, security, and crime prevention in the6
subdistrict.7
Section 2. The provisions of this Act shall supersede any contrary provisions of law.8
Section 3. The provisions of this Act shall be retroactive to June 1, 2010.9
Section 4. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: