HLS 111ES-12 ORIGINAL
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are additions.
First Extraordinary Session, 2011
HOUSE BILL NO. 12
BY REPRESENTATIVE FANNIN
CENSUS: Provides relative to provisions in Title 39 which are limited in applicability to
political subdivisions or local areas meeting specified population characteristics
(Item #8)
AN ACT1
To amend and reenact R.S. 39:467(A)(1)(b) and 551.3(B), relative to provisions in Title 392
(Public Finance) of the Louisiana Revised Statutes of 1950 which are limited in3
applicability to certain political subdivisions or local areas based upon population4
classifications; to specify applicability to one or more political subdivisions or local5
areas based upon population classifications; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 39:467(A)(1)(b) and 551.3(B) are hereby amended and reenacted to8
read as follows: 9
§467. Tax exemption, domed stadium facilities; baseball facilities10
A.(1)(a)11
* * *12
(b) Any event, activity, or enterprise, or the right of admission thereto,13
conducted on any property which contains a domed arena facility and adjacent and14
connected facilities which is under the jurisdiction of any political subdivision or any15
commission of such political subdivision if the domed arena facility on such property16
has a seating capacity of at least twelve thousand five hundred and is located within17
a parish with a population of more than one hundred eighty-five thousand and less18
than two hundred fifty thousand according to the most recent federal decennial19 HLS 111ES-12 ORIGINAL
HB NO. 12
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census Lafayette Parish, or any sale, service, rental, or other transaction occurring1
in any such facilities or on the publicly owned property on which the facilities are2
located, including without limitation the sale of food, drink, merchandise, services3
of any kind, admission tickets to events, activities, or enterprises, wherever sold;4
parking, including any parking on property under the jurisdiction of such5
commission for an event or activity; and tours of the facilities shall be exempt from6
all present and future taxes levied by the state of Louisiana, including but not limited7
to the sales, use, amusement, or any other tax.8
* * *9
§551.3. Industrial parks; power of parish or industrial district to incur debt and issue10
bonds; debt limitations11
* * *12
B. In parishes having a population of more than 285,000 persons, but less13
than 500,000 persons, according to the latest federal decennial census East Baton14
Rouge Parish and Jefferson Parish, an industrial district within the meaning and15
authority of Subsection A of this Section shall be created by the parish governing16
authority when petitioned to do so by the governing authority of a municipality17
within such parish, where it appears in the petition that more than ninety-five percent18
of the assessed valuation of the taxable properties within the limits of the proposed19
industrial district lie within the corporate limits of the petitioning municipality. The20
governing authority of an industrial district created under the authority of this Part21
shall consist of the governing authority of the municipality, and the officers of the22
municipality shall be the officers of the district. A petition hereunder shall set forth23
the fact that the governing authority of the petitioning municipality has determined24
to proceed with the petition after having given notice by publication of the intention25
to proceed with the creation of an industrial district under the authority of this26
Section and a public hearing has been conducted thereon.27
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HB NO. 12
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are additions.
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)]
Fannin HB No. 12
Abstract: Updates applicability of provisions in Title 39 as a result of the 2010 census.
Proposed law, contained in Title 39 (Public Finance) of the Louisiana Revised Statutes of
1950, legislates with regard to classifications of parishes, municipalities, or other political
subdivisions or local areas according to population by enacting local bills to limit the
application of laws based upon specific classifications to one or more parishes,
municipalities, or other political subdivisions or local areas, by adjusting the population
ranges affected by the 2010 census, and by repealing certain provisions based upon certain
population classification ranges, as follows:
CITATION/
TOPIC
EXISTING LAW AFFECTED
LOCATIONS
PROPOSED
LAW
R.S. 39:467(A)(1)(b) -
Exempts from all state
taxes any event at
certain domed stadium
facilities and adjacent
properties
Any property with a
domed arena facility that
seats 12,500+ under the
jurisdiction of any
political subdivision or
any commission therof
and located in a parish
with a population of
185,000 - 250,000
Lafayette
Parish (2000
census);
possibly St.
Tammany
Parish (2000
census)
Lafayette
Parish
R.S. 39:551.3(B) -
Requires certain parish
governing authorities to
create industrial districts
in municipalities when
so petitioned by the
municipality
Parishes with a
population of 285,000 -
500,000
East Baton
Rouge and
Jefferson
parishes (both
1980, 1990,
2000 census)
Orleans Parish
(2000 census)
East Baton
Rouge Parish,
Jefferson
Parish
(Amends R.S. 39:467(A)(1)(b) and 551.3(B))