Louisiana House Bill HB594 Introduced / Bill

                    HLS 11RS-519	ORIGINAL
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Regular Session, 2011
HOUSE BILL NO. 594
BY REPRESENTATIVE FANNIN
REVENUE SHARING: Provides for revenue sharing distribution for Fiscal Year 2011-
2012
AN ACT1
To provide with respect to the Revenue Sharing Fund and the allocation and distribution2
thereof for Fiscal Year 2011-2012; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. For the purposes of this Act the following definitions shall apply and5
obtain:6
(a)(1)  Unless otherwise provided herein, "tax recipient bodies" shall mean the city7
of New Orleans, parish governing authorities, school boards, special taxing districts, and8
other bodies which were eligible for reimbursement or payment from the Property Tax9
Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of10
the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)11
or any other taxing district for any millage specified in Section 9(B) of this Act.  In the12
parish of Rapides, "tax recipient bodies" shall not include Red River Waterways.  In the13
parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee14
District, the Lafourche Levee District, and Fresh Water District No. 1.15
(2) "Tax recipient bodies" shall not include the millage levied by the various law16
enforcement districts in the state in lieu of commissions as a result of Act 689 of the 197617
Regular Session of the Louisiana Legislature; however, law enforcement districts shall be18
considered tax recipient bodies for any millage voted and levied for that purpose to the19
extent specifically provided in Section 9(B) of this Act.20 HLS 11RS-519	ORIGINAL
HB NO. 594
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(3) "Tax recipient bodies" shall also mean those special taxing districts and other1
bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which2
had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 19773
Regular Session and were subsequently determined by the state treasurer to be ineligible for4
such participation under the provisions of Act 592 of the 1978 Regular Session.  The5
exclusive listing of all such special taxing districts and other bodies is as follows:6
Acadia7
Mermentau River Harbor & Terminal8
Allen9
Elizabeth Recreation District #310
Kinder Recreation District #2--Maintenance11
Hospital Service District #3--Maintenance12
Ascension13
Lighting District #614
Lighting District #715
Avoyelles16
Red River Waterway District--Capital Outlay17
Red River Waterway District--Operations18
Beauregard19
Waterworks District #3--Ward 420
Waterworks District #3--Ward Bienville21
Fire Protection District #622
Hospital Service District #223
Caldwell24
Columbia Heights Sewerage25
Cameron26
Cameron Water District #1--Maintenance27
Water District #7--Maintenance28
Grand Lake Recreation District--Maintenance29 HLS 11RS-519	ORIGINAL
HB NO. 594
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Water District #10--Maintenance1
Fire District #10--Maintenance2
Catahoula3
Hospital District #24
Claiborne5
Hospital District #16
Concordia7
Recreation District #3--Maintenance8
Fire Protection District #19
Evangeline10
Cemetery Tax District--Ward 411
Cemetery Tax District #112
Cemetery Tax District #613
Water District #1--Maintenance14
Evangeline Parish School Board15
Consolidated School District No. 216
Evangeline Parish School Board17
Consolidated School District No. 718
Grant19
Hospital District #120
Recreational District #221
Jefferson22
Ambulance Service #123
Community Center Playground District #124
Community Center Playground District #1025
Community Center Playground District #1126
Community Center Playground District #1227
Community Center Playground District #1328
Community Center Playground District #1429 HLS 11RS-519	ORIGINAL
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Community Center Playground District #151
Fire Protection District #52
Fire Protection District #63
Sewerage District #84
Sewerage District #95
Jefferson Hospital District #16
LaSalle7
Sewer Maintenance8
Recreation District #59
Livingston10
Road Light District #211
Fire Protection District #112
Fire Protection District #413
Recreation District #314
Morehouse15
Bastrop Area Fire District #216
Fire District #1--Ward 617
Fire District #1--Ward 1018
Pointe Coupee19
Sewerage District #120
Rapides21
Waterworks #11A--Maintenance22
Recreational--Maintenance23
St. James24
Road Light District #1A25
Road Light District #226
Road Light District #427
St. Landry28
Fire Protection District #329 HLS 11RS-519	ORIGINAL
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St. Martin1
Sewerage District2
St. Mary3
West St. Mary Parish Port Commission4
St. Tammany5
Fire District #46
Fire District #57
Fire District #78
Fire District #99
Fire District #1010
Recreation District #211
Tangipahoa12
Hospital District #1--Maintenance13
Union14
Hospital Service--Tri-Ward15
Hospital Service--East Union16
Vermilion17
Ward 8 Public Cemetery18
(4) "Tax recipient bodies" shall also mean the following special taxing districts and19
other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and20
which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and21
Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive22
listing of all such special taxing districts and other bodies is as follows:23
Assumption24
Road Lighting District #225
Bossier26
Cypress Back Bayou Recreation Tax--Bonds/Maintenance27
East Baton Rouge28
Village St. George Fire District29 HLS 11RS-519	ORIGINAL
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Ouachita1
Cooley Hospital Tax2
Sterlington Sewerage District3
Fire District No. 1--Maintenance4
North Monroe Sewerage District No. 1--Maintenance5
Road Light District No. 56
Road Light District #17
Road Light District #38
Road Light District #49
East Ouachita Recreational District10
Terrebonne11
Road Lighting District No. 412
Road Lighting District No. 5--Maintenance13
Road Lighting District No. 614
Road Lighting District No. 8--Maintenance15
Road Lighting District No. 9--Maintenance16
Road Lighting District No. 10--Maintenance17
Fire Protection District No. 4-A--Maintenance18
Fire Protection District No. 5--Maintenance19
Fire Protection No. 8--Maintenance20
Fire Protection District No. 10--Maintenance21
Sanitation District No. 1--Maintenance22
Recreation District No. 1--Maintenance23
Recreation District No. 4--Maintenance24
Road Lighting District No. 1--Maintenance25
Road Lighting District No. 2--Maintenance26
Road Lighting District No. 3A27
Fire Protection District No. 123--Maintenance28
Fire Protection District No. 9--Maintenance29 HLS 11RS-519	ORIGINAL
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Road Lighting District No. 7--Maintenance1
St. Tammany2
Mosquito District No. 2(A)--10 mills3
Mosquito District No. 2(B)--10 mills4
(5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for5
purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section6
26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January7
1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but8
not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely9
to those taxes authorized and collected prior to January 1, 1978.10
(b) "Population" shall mean that enumeration of persons within the state, its11
parishes, and incorporated municipalities determined by the 	division of business and12
economic research of Louisiana Tech University under the most recent federal-state13
cooperative program for local population estimates U.S. Census Bureau. Such determination14
shall be submitted to the state treasurer annually not later than January fifteenth of each15
calendar year.  Any tax recipient body or incorporated municipality which is aggrieved by16
such determination may file a petition for administrative review with the state treasurer not17
later than March fifteenth of each calendar year hereafter.  the latest release by the U.S.18
Census Bureau before the start of the current fiscal year. The population estimates so19
submitted shall have no effect on the distribution for the fiscal year in which they are made20
but shall be utilized for purposes of this Act and for distribution during the ensuing current21
fiscal year. The treasurer shall have authority to affirm, modify, or set aside in whole or in22
part, the determination of the division of business and economic research of Louisiana Tech23
University.24
(c) "Homesteads" shall mean that enumeration of homestead exemption claims filed25
with the assessors as determined by the Louisiana Tax Commission as of November fifteenth26
of the current calendar year from the original tax rolls submitted to the commission prior to27
any adjustments thereto.28 HLS 11RS-519	ORIGINAL
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(d) "Public school population" shall mean the enumeration of enrollments contained1
in the Department of Education Annual Report for the preceding school year.2
(e) "City of New Orleans", unless otherwise indicated herein, shall mean only the3
city of New Orleans, the Orleans Levee District, the Sewerage and Water Board of New4
Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish School Board and5
reference in this Act to tax recipient bodies in the city of New Orleans shall refer only to the6
aforesaid entities.7
Section 2. The revenue sharing fund for the Fiscal Year 2011-2012 shall consist of8
the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.9
Section 3. The amount to be distributed annually to each parish from the revenue10
sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of11
the total fund which is equal to the ratio which the population of the parish bears to the total12
state population, and (b) an amount equal to that percentage of twenty percent of the total13
fund which is equal to the ratio which the number of homesteads in the parish bears to the14
total number of homesteads in the state. As used in this Section, the term "homesteads" shall15
mean that enumeration of adjusted homestead exemption claims filed with the assessors as16
determined by the Louisiana Tax Commission as of March thirty-first of the current calendar17
year.18
Section 4. Except as provided in Section 5, the state treasurer shall distribute the19
funds herein allocated to the tax collectors of the respective parishes and to the city of New20
Orleans.21
Section 5. That portion of the fund for the parish of Ouachita allocated to the22
Monroe City School Board shall be an amount which will reimburse said board, to the extent23
available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a24
result of homestead exemptions based on the tax rolls for the current calendar year and shall25
be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom26
the statutorily dedicated deductions for retirement systems. For the purpose of distribution27
of the balance of the revenue sharing funds the state treasurer may use the amount listed on28
the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.29 HLS 11RS-519	ORIGINAL
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Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed1
by the provisions of this Act, excluding such funds as are distributed directly to the city of2
New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were3
due the Monroe City School Board ($1,290,513), shall form a special fund ($9,806,983) to4
be distributed as commissions to the tax collectors of the respective parishes, the city of New5
Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on6
commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided7
in Section 8 of this Act.8
Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds9
distributed by the provisions of this Act, excluding such funds as are distributed directly to10
the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which11
were due the Monroe City School Board ($1,290,513), shall form a special fund12
($2,010,844) to be distributed to the various retirement systems which were eligible for13
payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this14
Act for distribution to such retirement systems, and shall make due payment thereof to each15
retirement system in the same proportion that the statutory deduction provided by law for16
the system bears to the total statutory deductions provided by law for all such retirement17
systems. For the purpose of distributing these retirement contributions, the state treasurer18
may use the statutory deductions determined by the Public Retirement Systems Actuarial19
Committee as per R.S. 11:103 for the previous calendar year.20
B. The city of New Orleans shall make the deductions legally established for21
retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular22
Session and shall make due payment in accordance with the statutory deductions provided23
by law for all such retirement systems. Notwithstanding the above provisions the city of24
New Orleans shall remit the following amounts for the indicated retirement systems for25
Fiscal Year 2011-2012: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement26
and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of27
Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.28 HLS 11RS-519	ORIGINAL
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Section 8. The respective percentages to be used in calculating tax collectors'1
commissions and retirement system distributions shall be as follows:2
PARISHSHERIFF RETIREMENT3
Acadia	1.491% 1.047%4
Allen	.739%	.475%5
Ascension 1.283%	.985%6
Assumption .871%	.399%7
Avoyelles	1.263%	.811%8
Beauregard .842%	.583%9
Bienville	.596%	.405%10
Bossier	1.705% 2.281%11
Caddo	5.490% 10.375%12
Calcasieu 4.719% 6.051%13
Caldwell	.473%	.319%14
Cameron	.498%	.400%15
Catahoula	.468%	.303%16
Claiborne	.543%	.326%17
Concordia	.730%	.486%18
DeSoto	.547%	.349%19
East Baton Rouge 7.118% 11.977%20
East Carroll .443%	.331%21
East Feliciana .489%	.238%22
Evangeline .730%	.525%23
Franklin	.731%	.757%24
Grant	.614%	.357%25
Iberia	2.221% 1.847%26
Iberville	1.391%	.810%27
Jackson	.653%	.495%28
Jefferson 13.312% 13.856%29 HLS 11RS-519	ORIGINAL
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Jefferson Davis .693%	.766%1
Lafayette	3.081% 2.843%2
Lafourche 1.928% 1.958%3
LaSalle	.548%	.349%4
Lincoln	.727%	.922%5
Livingston 1.679% 1.322%6
Madison	.443%	.401%7
Morehouse 1.001%	.907%8
Natchitoches 1.072%	.775%9
Ouachita	2.736% 3.200%10
Plaquemines 1.436% 1.241%11
Pointe Coupee .641%	.422%12
Rapides	3.250% 3.751%13
Red River	.421%	.147%14
Richland	.655%	.683%15
Sabine	.685%	.517%16
St. Bernard 3.467% 3.005%17
St. Charles 1.060%	.959%18
St. Helena .446%	.291%19
St. James	.928%	.759%20
St. John the Baptist1.184%	.704%21
St. Landry 2.740% 2.013%22
St. Martin 1.121%	.626%23
St. Mary	1.895% 1.826%24
St. Tammany 2.752% 2.396%25
Tangipahoa 2.773% 1.863%26
Tensas	.343%	.266%27
Terrebonne 2.233% 2.175%28
Union	.590%	.409%29 HLS 11RS-519	ORIGINAL
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Vermilion 1.220% 1.004%1
Vernon	1.627% 1.112%2
Washington 1.349%	.922%3
Webster	1.068% 1.131%4
West Baton Rouge .747%	.516%5
West Carroll .464%	.466%6
West Feliciana .404%	.188%7
Winn	.633%	.377%8
Section 9.  All remaining funds shall be allocated and distributed as follows:9
A. Subject to the provisions of Subsection B of this Section and except as provided10
by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and11
distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his12
jurisdiction an amount available after commissions and deductions which is necessary to13
offset losses attributable to homestead exemptions. In any parish which had excess funds14
in 1977, the amount available for the reimbursement of homestead exemption losses shall15
be limited to the amount used for that purpose in 1977, adjusted by the percentage by which16
the number of homesteads in the parish increased or decreased from 1977 to 2010, together17
with any additional taxing bodies or millages authorized to participate on the same pro rata18
basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.19
This restriction shall not apply to the parish of East Carroll and to parishes in which there20
were no excess funds in 1977. However, in the city of New Orleans the amount available21
for the reimbursement of homestead exemption losses shall be limited to the amount used22
for that purpose in 1977, except that the amount distributed to the Orleans Levee District23
shall be limited solely to the amount used for the reimbursement of homestead exemption24
losses in 1977 on its two mill tax. The remaining amount shall be adjusted by the percentage25
by which the number of homesteads in the city of New Orleans increased or decreased from26
1977 to 2009, together with any additional taxing bodies or millages authorized to participate27
on the same pro rata basis under the provisions of Section 9(B) of this Act.28 HLS 11RS-519	ORIGINAL
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B. For purposes of this Subsection only, tax recipient bodies shall mean and include1
any recipient of funds hereunder, but limited solely to such specified disbursements.  The2
millages listed are included solely as an identification aid for administrative purposes and3
the new tax approved by the electorate shall be eligible for distribution hereunder, regardless4
of fluctuations in millage caused by adjustments for reassessment or other purposes. In no5
event shall any amount be deemed available within the meaning of Article VII, Section 266
of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions7
for taxes authorized after January 1, 1978, and any renewals thereof, with the following8
basic exceptions:9
(1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's10
original millage, shall share on a pro rata basis.11
(2) In the parish of DeSoto, all school board taxes authorized after January 1, 197812
and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax13
authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the14
assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,15
and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.3716
mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill17
tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,18
2002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the19
Communications District 911 System, shall share on a pro rata basis with all other tax20
recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and21
which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax22
recipient bodies in the parish.23
(3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to24
May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills25
authorized on April 5, 1980 for the law enforcement district and the assessor's original26
millage, the following new millages shall be reimbursed to the extent available:27 HLS 11RS-519	ORIGINAL
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School Board District 13--11.63 mills/September 16, 19781
School Board District 3--15.1 mills/September 16, 19782
(4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the3
10.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,4
1989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the5
additional mills for the law enforcement district and the assessor's original millage, but6
excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies7
in the parish.8
(5) In the parish of Webster, after full reimbursement of all taxes authorized prior9
to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original10
millage, the following new millages shall be reimbursed to the extent available:11
Doyline School District No. 7--33.32 mills/August 1, 197912
Consolidated School District No. 3--10.51 mills/June 1, 197813
Minden School District No. 6--32.9 mills/May 1, 198014
Parish Library–12 mills/November 200415
(6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the16
additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding17
the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies18
in the parish.19
(7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and20
Capital Improvement millages shall be limited to a total of 5.44 mills.21
(8) In the parish of Lafourche, the total parish allocation, excluding the tax22
collector's commission and the retirement systems' deductions shall form a special fund to23
be distributed as follows:24
Parish Council -57.40%25
School Board - 27.25%26
South Lafourche Levee District - 2.95%27
Port Commission - 2.06%28
Assessor - 3.32%29 HLS 11RS-519	ORIGINAL
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Bayou Lafourche Fresh Water District - 2.82%1
North Lafourche Levee District - 4.20%2
Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water3
District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used4
for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of5
the district in Lafourche Parish.6
(a) Of the amount distributed to the parish the following allocations shall be made:7
Bayou Blue Fire District - 0.42%8
Drainage District No. 1 - 0.90%9
Drainage District No. 5 - 0.65%10
Fire District No. 1 - 0.57%11
Fire District No. 2 - 0.59%12
Fire District No. 3 - 1.30%13
Fire District No. 9 - 0.42%14
Lafourche Ambulance District No. 1 - .61%15
Recreation District No. 2 - 2.81%16
Water District No. 1 - 3.02%17
Health Unit - 3.04%18
Recreation Commission - 5.05%19
Recreation District No. 1 - 0.96%20
Recreation District No. 8 - 0.61%21
Drainage - 10.14%22
Road Lighting - 4.24%23
Public Buildings - 6.19%24
Library - 6.24%25
Criminal - 0.24%26
Road District #1 - 5.46%27
Drainage 1 of 12 - 0.20%28
Drainage 2 of 12 - 0.11%29 HLS 11RS-519	ORIGINAL
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Drainage 3 of 12 - 0.14%1
Juvenile Justice - 1.47%2
(b)  The amount distributed to the school board shall be allocated as follows:3
Schools - 24.31%4
Special Education - 2.94%5
(9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's6
commission and the retirement systems' deductions, shall form a special fund to be7
distributed as follows:8
Police Jury--48.5%9
School Board--29.4%10
Sheriff--11.9%11
Police Jury--5.0% to be distributed to the district attorney12
Lake Charles Harbor and Terminal District--2.8%13
Assessor--2.3%14
Vinton Harbor and Terminal District--0.1%.15
(10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.16
(11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.17
(12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.4818
mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention19
Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be20
limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #921
Fire District's millage shall be limited to 1.96 mills.22
(13) In the parish of Assumption, the total parish allocation, excluding the tax23
collector's commission and the retirement systems' deductions, shall form a special fund to24
be distributed as follows:25
Law Enforcement District - 30.77%26
Police Jury - 30.25%27
School Board - 28.72%28
Assessment District - 10.26%29 HLS 11RS-519	ORIGINAL
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(14) The following new millages shall share on a pro rata basis with all other tax1
recipient bodies in their respective parishes:2
Acadia3
Bayou des Cannes-Nepique Gravity Drainage District--10 mills/19964
5th Ward Gravity Drainage District--5 mills/April, 19805
Iota-Long Point Gravity Drainage--0.40 mills/October 27, 19796
Bayou Mallett Gravity Drainage--0.73 mills/April 5, 19807
6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 19798
Basile School District #7 Maintenance--3.32 mills/May 19, 19799
Acadia-St. Landry Hospital District--7 mills/November 2, 198210
Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 198411
Library--4.25 mills/Jan. 19, 198512
Road Maintenance--3 mills/Nov. 28, 198113
Health Unit Mt.--1.06 mills/Nov. 28, 198114
Fire District #4 Maintenance – 8 mills/January 16, 199915
Assessor's original millage16
Fire District #6 Maintenance–8.01 mills/June 15, 200017
Allen18
Law Enforcement District (Additional)--6.47 mills/April 11, 199219
Assessor--5.23 mills/199020
Road Dist. #1--4.86 mills/199221
Road Dist. #1--20.69 mills/199522
Road Dist. #1A--8 mills/199523
Road District No. 2 Maintenance--7 mills/October 6, 199024
Road District No. 2 Maintenance--10 mills/July 18, 199225
Road District No. 2 Bridge Maint.--5 mills/July 18, 199226
Road District No. 3 Maintenance--8.18 mills/March 10, 199227
Road District No. 3 Maintenance--10 mills/January 20, 199028
Road Dist. #3--30 mills/199529 HLS 11RS-519	ORIGINAL
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Road Dist. #4--21.12 mills/19951
Road District No. 4 Maintenance--30 mills/March 10, 19922
Library -- 10.76 mills/October 20023
Ascension4
Law Enforcement District (Additional)--5 mills/Nov. 4, 19805
Library Maintenance--4.2 mills/November 6, 19906
Library -- 2.6 mills/20007
East Asc. Gravity Drainage Dist.--5 mills/January 20, 19798
West Asc. Gravity Drainage Dist.--5 mills/November 4, 19809
West Ascension Gravity Drainage Dist.-- 4.67 mills/200010
Mental Health -- 2 mills/200011
Road Lighting District No. 1--5 mills/ January 16, 199312
Road Lighting District No. 2--5 mills/ January 16, 199313
Road Lighting District No. 3--5 mills/ January 16, 199314
Road Lighting District No. 4--5 mills/ January 16, 199315
Road Lighting District No. 5--5 mills/ January 16, 199316
Road Lighting District No. 6--5 mills/ January 16, 199317
Road Lighting District No. 7--5 mills/ September 27, 198618
Prairieville Fire District #3--11 mills/ July 16, 200519
Assessor's original millage20
Avoyelles21
All millages listed on the tax roll, except the sheriff's original millage, shall share on22
a pro rata basis23
Beauregard24
Law Enforcement District--5 mills/April 5, 198025
Assessor's original millage26
Bienville27
Solid Waste--6 mills/April 7, 198428
Assessor's 1997 millage29 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Caddo1
Fire Protection District No. 1--5 mills/July 16, 19832
Juvenile Court--0.12 mills/January 16, 19823
Jail Facilities--4.00 mills/April 5, 19804
Courthouse Maintenance--3.00 mills/January 16, 19825
Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 19836
Library--4.90 mills/April, 19887
Library--5.26 mills/April 19968
Fire Dist. No. 2--10 mills/April 7, 19849
Fire Dist. No. 3--10 mills/Sept. 29, 198410
Fire Dist. No. 4--10 mills/Nov. 6, 198411
Fire Dist. No. 5--10 mills/Nov. 6, 198412
Fire Dist. No. 6--10 mills/Jan. 19, 198513
Fire Dist. No. 7--10 mills14
Fire Dist. No. 8--4 mills/199915
Fire Dist. No. 9--10 mills, Nov. 18, 198916
Fire Dist. No. 1--10 mills/198917
School Board Operations--11 mills/May 4, 198518
Public Works--6 mills/November 4, 198619
Public Facilities--0.92 mills20
Jail--2 mills21
Assessor's original millage22
Parish Health Unit--1 mill/199023
Caddo Detention Center--3 mills/199024
Law Enforcement District--3 mills/November 6, 199025
Law Enforcement District--3.0 mills/October 16, 199326
BioMedical--2 mills/199327
Criminal Justice System--1.82 mills/October 20, 200128 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Caldwell1
Assessor's original millage2
Recreation Maintenance--November 19953
Road Maintenance--May 19904
Cameron5
Law Enforcement District (Add.)--8 mills/April 7, 19906
Assessor's original millage7
Catahoula8
All millages listed on the tax roll, except the sheriff's original millage, shall share on9
a pro rata basis10
Claiborne11
Assessment District12
School District #13--12 mills/November 2, 198213
Law Enforcement District--6.25 mills/July 21, 199014
School Board Maintenance--2 mills/April 5, 198615
School Board Operations--5 mills/April 5, 198616
Police Jury Building--2 mills/March 30, 198517
Road, Street & Bridge Maintenance--199318
Road Equipment--199319
Concordia20
School Operation & Maintenance--23.25 mills/September, 198221
Library--All millages22
Assessor's original millage23
Law Enforcement District--12 mills/April 11, 199224
Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 199325
East Baton Rouge26
Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 198427
Fire Protection #3 (Brownsfield)--10 mills/November 6, 198428
Fire Protection #4 (Central)– 10 mills/October 8, 198529
Zachary Constitutional School -- 5 mills/November 15, 200330 HLS 11RS-519	ORIGINAL
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are additions.
Baker Constitutional School -- 5 mills/November 15, 20031
East Carroll2
Garbage District No. 1--7 mills/November 4, 19803
Parish Library--6.5 mills/May 22, 19894
Parish Health Unit--3 mills5
Rural Fire District Maintenance--2 mills6
Courthouse Maintenance--2 mills7
Road Maintenance and Construction--0.75 mills/March 26, 19838
Drainage Maintenance and Construct.--0.75 mills/March 26, 19839
East Carroll Hospital Service Dist.--5 mills/May 5, 198410
Assessor's original millage11
East Feliciana12
Assessment District, 199713
Evangeline14
Consolidated School Dist. #2--9.47 mills/May 19, 197915
Basile New School Dist. #7--3.32 mills/May 19, 197916
Elderly Services--1 mill/Nov. 4, 198017
Ward 5 Fire Protection District--11.17 mills18
Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 199219
Acadia-Evangeline Fire Protection District--0.97 mills20
Mamou Fire Protection District No. 1--8.0 mills/April, 199521
Fire District No. 2 -- 5 mills/199922
District Two Cemetery--1.07 mills23
District Three Cemetery--1.07 mills24
District Seven Cemetery--1.01 mills25
Road District Two--10.00 mills (Additional)26
Road District No. 5--10 mills/199727
Ward One Cemetery--1 mill/199728
Ward Four Cemetery--1 mill/199729
Ward Five Cemetery--1 mill/199730 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Road District Three--.48 mills/1987 and 5.0 mills/19961
Road District Four--10.00 mills (Additional)2
Mamou Gravity Drainage District No. 5--1.56 mills3
Prairie Mamou Gravity Drainage District No. 8--3.42 mills4
Durald Gravity Drainage District No. 45
Vidrine Gravity Drainage District No. 76
Assessor's original millage7
Franklin8
Law Enforcement District--10 mills/July 10, 19829
Assessor's original millage10
Library--7 mills/199011
Health Unit--3.0 mills/November 6, 199012
Parish Equipment--8.0 mills/October 16, 199313
Drainage Maintenance--11 mills/October 16, 199314
Courthouse Maintenance--4 mills/October 16, 199315
Iberia16
Recreation District No. 8--1.85 mills/November 13, 199317
Assessment District18
Iberville19
Law Enforcement District (Additional)--5 mills/December 8, 197920
Assessor's original millage21
Jackson22
Additional Support to Public Sch.--7.07 mills/July 28, 197923
Law Enforcement District--8 mills/May 16, 198124
Library--All millages25
Assessment district26
Jefferson27
West Jefferson Levee District--All millages28 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Lafayette1
Lafayette Parish Public Library--1.09 mills/May, 19792
School Board--10 mills/May 4, 19853
Lafayette Parish Sheriff--5.0 mills/May, 19804
Assessor's original millage5
Bayou Vermilion District--All maintenance taxes prior to 19906
LaSalle7
Law Enforcement District (Additional)--8.2 mills8
Library--November 19959
Road District 2B--3.09 mills/April 16, 198810
Road District 2BN--1.03 mills/April 16, 198811
Ambulance Tax--0.65 mills12
Road and Bridge--0.66 mills13
Health Unit--0.23 mills14
Fair Tax--0.09 mills15
Special B & C 1A--0.19 mills16
Sewer Maintenance--6.04 mills17
Fire District--5.32 mills18
Little Creek-Searcy Volunteer Fire District -- 20 mills19
Summerville-Rosefield Volunteer Fire District -- 20 mills20
Eden-Fellowship Volunteer Fire District -- 9.79 mills21
Whitehall Volunteer Fire District -- Operations -- 10 mills22
Whitehall Volunteer Fire District -- Maintenance -- 10 mills23
Recreation District #22--1.05 mills24
Assessor's original millage25
Lincoln26
Library Const./Mt.--0.75 Mills/January 21, 197827
Law Enforcement District (Additional)--8.5 mills/July 22,199228
School-Special Maint. & Oper.--0.15 mills/May 18, 197929 HLS 11RS-519	ORIGINAL
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are additions.
School-Special Repair & Equip.--0.15 mills/May 18, 19791
Library--0.71 mills/January 15, 19832
Assessor's original millage3
Livingston4
Law Enforcement District (Special)--12.19 mills/19765
Recreation District #3--2 mills/May 19, 19796
School District No. 5--5 mills/November 2, 19827
Fire District No. 1--10.04 mills/19868
Fire District No. 5--10 mills/Nov. 6, 19849
Fire District No. 7 -- 5 Mills/199910
Fire District No. 10--10.33 mills/198511
Fire District No. 11--All millages12
Roads & Bridges--5 mills/November 3, 199213
Madison14
Assessor's original millage15
Morehouse16
Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 197817
Assessor's original millage18
Library--1 mill/ Jan. 20, 199019
Natchitoches20
Law Enforcement District (Additional)--10 mills/May 16, 198121
Fire District No. 6--7 mills22
Parish Ambulance Tax23
Fire District No. 7--10 mills24
Goldonna Area Fire Protection Dist. No. 225
Library--3 mills/198826
Assessor's original millage27
City of New Orleans28
Board of Assessors' original millage29 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Ouachita1
Law Enforcement District (Add.)--7.85 mills/Oct. 17, 19812
Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)3
Ouachita Parish Assessment District4
Green Oaks Juvenile Detention Home -- 3.75 mills/19965
Library -- 7.75 mills/19956
Plaquemines7
School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 19838
Law Enforcement District (Additional)--5 mills/May 4, 19859
Water--2.47 mills in 199210
Library--1.24 mills in 199211
Pollution Control--2.47 mills in 199212
Road Maintenance--1.86 mills in 199213
Public Health--1.24 mills in 199214
Waste Disposal--3.69 mills in 199215
Incineration--1.24 mills in 199216
Hospital--2.54 mills in 199217
Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 199218
Assessor's original millage19
Pointe Coupee20
Law Enforcement District (Additional)--10 mills/April 4, 198121
School Board--5.83 mills/April 4, 198122
Library--1.22 mills/April 4, 198123
Fire Protection Dist. #1--All maint. millages prior to 199124
Fire Protection District #2--3 mills/October 17, 198125
Fire Protection District #3--3 mills/October 17, 198126
Fire Protection District #4--3 mills/October 17, 198127
Fire Protection District #5--5 mills/October 17, 198128
Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)29 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Assessor's original millage1
Rapides2
Rapides Parish School Board--.20 mills/April 1, 19783
Rapides Parish School Board--15.20 mills/May 13, 19784
Gravity Drainage District #1 Main.--1 mill/October 17, 19815
Road District 1A (Ward 4)6
Road District 2C7
Road District 3A8
Road District 5A9
Road District 6A (Ward 6)10
Road District 7A (Ward 7)11
Road District 36 (Ward 8)12
Road District 9B (Ward 9)13
Road District 10A (Ward 10)14
Road District 2B (Ward 11)15
Fire District #8 (Maint.)--20 mills/April 30,198316
School District No. 11 (Ward 10)--2 mills/May 7, 198017
School District No. 50 (Ward 11)--2 mills/September 11, 198218
School Dist. No. 51 (Ward 5)--All maint. millages prior to 199019
Consolidated School Dist. No. 62--4.02 mills/April 4, 198720
Consolidated School Dist. No. 62--4.00 mills/April 16, 198821
Fire District No. 5--20 mills/Nov. 4, 198622
Fire District No. 3--12 mills/Oct. 19, 198523
Fire District No. 7--6 mills/May 3, 198624
Fire District No. 925
Fire District No. 10--20 mills/Nov. 4, 198626
Fire District No. 1127
Fire District No. 1228
Assessor's original millage29 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
Plainview Fire District No. 10--10 mills/19901
Fire District #42
Fire District #73
Senior Citizens4
Buckeye Recreational District5
Flatwoods Fire District6
Law Enforcement District (Additional)--Nov. 6, 19847
Fire District No. 6--20 mills8
Library--6.0 mills/January 15, 19949
Library--1.00 mill/September 30, 200610
Recreational District Ward 9--6.14 mills/November 17, 2001 11
Red River12
Law Enforcement District (Additional)--5 mills/April 5, 198013
St. Bernard14
St. Bernard Port, Harbor and Terminal District--All millages15
Library--All millages16
St. Charles17
Law Enforcement District (Add.)--7.75 mills/Nov. 4, 198018
Library--3 mills/September 27, 198619
Law Enforcement District –3.75 mills/July 16, 200520
Assessor's original millage21
St. Helena22
Parishwide Road District Maintenance23
Road District #1 Maintenance24
Sub-Road District #2 of Road District #2 Maintenance25
Road District #3 Maintenance26
Road District #4 Maintenance27
Road District #5 Maintenance28
Road District #6 Maintenance29
Parish Library30 HLS 11RS-519	ORIGINAL
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are additions.
Fire Protection District #5 Maintenance1
Law Enforcement District--10 mills/May 3, 19862
Assessor's original millage3
Sub-Road District #1 of Road District #24
Fire Protection District #25
Fire Protection District #36
Florida Parishes Juvenile Detention Center--3 mills/19957
St. James8
St. James Hospital Board--4.31 mills/May 18, 19799
Gramercy Recreation District--5 mills/May 18, 197910
Law Enforcement District--6.00 mills/July 16, 198811
Assessment District, 198512
St. John13
Law Enforcement District (Additional)--15.18 mills/May 17, 198014
Assessor's original millage15
St. Landry16
Gravity Drainage District No. 1 of Ward 217
Fire District #318
Fire District #219
Fire District No. 520
St. Landry Parish School Board--12 mills/May 3, 198621
Jail Maintenance Tax--1 mill/January 19, 198022
Fire District No. 623
Acadia-St. Landry Hospital District--7 mills/November 2, 198224
Road District #11A, Sub-1--10.00 mills/199325
Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 198326
Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 198427
Road District #12, Ward 2--2.65 mills/January 1, 197928
Road District #1, Ward 329
Road District #4,-- 10 mills/July 21, 200130
Road District #5--15 mills/199331
Road District #6--15 mills/ May 4, 200232
Assessor's original millage33 HLS 11RS-519	ORIGINAL
HB NO. 594
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are additions.
South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 19911
St. Martin2
Assessor's original millage3
St. Mary4
Wax Lake East Drainage District5
Sub Gravity Drainage District of Wax Lake East6
Assessor--2.9 mills/19827
Hospital Service District No. 1--7.88 mills/19998
Hospital Service District No. 1--6 mills/19999
Hospital Service District No. 1--3.47 mills/200310
St. Tammany11
All millages listed on the tax roll, and in particular the parish library millages12
authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original13
millage, shall share on a pro rata basis.14
Tangipahoa15
Road Lighting District No. 2--5 mills/July 21, 199016
Library--.60 mills/198417
Library Maint.--2.60 mills/May 4, 198518
Garbage District # 1 Maint.--10 mills/March 26, 198319
Road District # 7 Maint.--5 mills/Sept. 11, 198220
Fire Dist. #1--2.10 mills/197821
Fire Protection District No. 1--7 mills/199822
Fire Dist. #1--5.65 mills/199623
Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)24
Fire Dist. #2--10 mills/199625
Law Enforcement District (Additional)--10 mills26
Drainage District #4 Maint.--3 mills/April 30, 198327
Assessor's original millage28
Gravity Drainage District No. 5--5 mills/April 7, 199029 HLS 11RS-519	ORIGINAL
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are additions.
Florida Parishes Juvenile Detention Center--3 mills/19951
Pontchatoula Recreation Dist.--10 mills/19962
Independence Recreation Dist.--15 mills/19963
Hammond Alternate School -- 3 mills/19964
Tensas5
Gravity Drainage Dist. No. 2--3 mills/October 3, 19926
Medical Services--12 mills/February 28, 19877
Assessor's additional millage--19888
Terrebonne9
All millages listed on the tax roll, except the sheriff's original millage, shall share a10
pro rata basis.11
Vermilion12
Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/197913
Road District No. 3--5 mills/197914
Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/197915
Library -- 1.12 mills/199416
Washington17
Washington Schools Spec. Main./Op.--0.90 mills/198418
School District #2 Maintenance--0.98 mills/198119
School District #2 Support--0.98 mills/ 198120
Bogalusa City Schools Main./Op.--23 mills/ 198921
Library--4.57 mills/ 198722
Angie School--5 mills/199023
Assessor's millage24
Rich. FD #2 -- 8 mills/199825
Bonner Creek Fire Dist.--8.46 mills/198726
Bonner Creek Fire Dist.--5 mills/199627
Spring Hill Fire Dist. #8--5.73 mills/199528
Spring Hill Fire District #8 -- 6 mills/199829 HLS 11RS-519	ORIGINAL
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are additions.
Mt. Herman Fire Dist. #9--16 mills/19951
Pine Fire Dist. #4--10 mills/19952
Angie Fire Dist. #5--10 mills/19923
Varnado Fire Dist. #6--10 mills/19924
Fire Dist. #7--5 mills/19965
Fire Dist. #7--12.27 mills/19926
Hayes Creek Fire District #3--17 mills/19997
Florida Parishes Juvenile Detention Center--3 mills/19958
West Baton Rouge9
Law Enforcement District (Additional)--5 mills/198010
West Carroll11
Ward 1 Road Maintenance--5.45 mills12
Ward 2 Road Maintenance--4.59 mills13
Ward 2 Special Tax--Road District #2--2.75 mills14
Ward 3 Road Maintenance--4.96 mills15
Ward 3 Special Tax--Road Dist. #3--2.98 mills16
Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills17
Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills18
Ward 4 Special Tax--Road Dist. #4-4--2.52 mills19
Ward 4 Special Tax--Road Dist. #4-6--3.17 mills20
Ward 5 Road Maintenance--4.78 mills21
Ward 5 Special Tax--Road Dist. No. 5--2.87 mills22
Public Health Unit Maintenance--1.5 mills/ 198023
Roads & Bridges--8 mills/March 30, 198524
School Parishwide Maintenance--10 mills/ 199025
Assessment District26
West Feliciana27
Law Enforcement District (Additional)--6 mills/198628
Assessor's original millage29 HLS 11RS-519	ORIGINAL
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are additions.
Winn1
Law Enforcement District (Additional)--8 mills/19812
Assessor's original millage3
Library -- 1979 millage4
Library -- 3 mills/19995
C.(1)  If the amount distributed to the tax collector and the city of New Orleans is6
less than the amount required to reimburse tax losses on the basis of the tax rolls of the7
current calendar year as provided in Subsection A of this Section, the tax collector and the8
city of New Orleans shall prorate such lesser amount among the various tax recipient bodies9
within the parish so that the lesser amount received by each tax recipient body shall be10
proportionate to the reduction in the total amount distributed to each parish, and the amount11
distributed by the state treasurer to the city treasurer of the city of Monroe shall be based12
upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne13
Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and14
Terminal District shall receive a minimum of $125,000, and, in Allen Parish the Special Law15
Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a16
minimum of $36,500. 17
(2) No bond millages levied to service bonds under the authority of Louisiana18
Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana19
Constitution of 1921 or any other constitutional or statutory authority for the issuance of20
general obligation bonds shall share in the proceeds of this Act and the governing authority21
of the issuing political subdivision shall levy and collect or cause to be levied and collected22
on all taxable property in the political subdivision ad valorem taxes sufficient to pay23
principal and interest and redemption premiums, if any, on such bonds as they mature; the24
only exceptions to this prohibition shall be specifically included in this Subsection.  In the25
parish of Natchitoches, bond millages shall share and any tax recipient body in said parish26
otherwise eligible to participate in the revenue sharing fund may use the funds for the27
retirement of the principal, interest, or premium, if any, or any combination thereof, of any28
outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the29 HLS 11RS-519	ORIGINAL
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millage authorized in 1975 for the parish health unit shall share as an operation and1
maintenance millage.  In the parish of Avoyelles, the Ward 7 School District Construction2
Tax and the Ward 10 School District Construction Tax shall each share as an operation and3
maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District4
#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,5
the BREC Capital Improvement Tax shall share as an operation and maintenance millage.6
Bond millages may share in the parish of Sabine; however, if there are no excess funds those7
millages levied for operation and maintenance of those taxing districts eligible for8
reimbursement shall have priority for reimbursement to the extent that funds are available.9
In the parish of Bossier, bond millages and operation and maintenance millages shall share10
on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided11
therein. 12
(3) In the parish of St. Tammany, the parish governing authority shall make13
available out of its allocated funds a sufficient amount for the operation and maintenance of14
the food stamp offices and the service office for veterans established under R.S. 29:261. In15
the parish of St. Tammany, the parish governing authority shall make available out of its16
allocated funds five thousand dollars for the St. Tammany Humane Society.  In the event of17
any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish18
Registrar of Voters Office, the parish governing authority shall make available out of its19
allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.20
Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be21
distributed to the St. Charles Department of Community Services to be used for the22
operation of an outreach program at the St. Rose Community Center. Of the funds allocated23
within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.24
Section 10. In the event the distribution to the tax collector in each parish and to the25
city of New Orleans is more than the amount necessary to satisfy the requirements of26
Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section27
9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen28 HLS 11RS-519	ORIGINAL
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days after receipt thereof, shall distribute such remaining excess amount as follows, except1
as otherwise provided in Subsection D of this Section:2
A. The portion of the excess equal to the ratio that the parish public school3
population bears to the total population of the parish shall be allocated and distributed to the4
respective city and parish school boards in the parish proportionate to the public school5
population of each.6
B. The next portion of the excess remaining after allocation and distribution to the7
school boards, equal to the ratio that the total population of all incorporated areas in the8
parish bears to the total parish population, shall be allocated and distributed to the respective9
incorporated municipalities of the parish proportionate to the respective population of each.10
C.  The remaining portion of such excess, if any after allocation and distribution to11
the school boards and incorporated areas of a parish, shall be allocated and distributed to the12
parish governing authority.13
D. For purposes of this Subsection only, "tax recipient bodies" shall mean and14
include any recipient of excess funds hereunder. In the following parishes the tax collector15
thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt16
thereof, shall distribute such excess amount as follows:17
(1) In the parish of Plaquemines, one hundred percent thereof to the parish18
governing authority.19
(2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five20
percent thereof to the parish governing authority, and twenty-five percent thereof to the21
parish school board.22
(3) In the city of New Orleans, seventy percent thereof to the city of New Orleans23
and thirty percent thereof to the Orleans Parish School Board. 24
(4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,25
twenty-five percent thereof to the parish school board, and fifteen percent thereof to the26
incorporated municipalities in the parish, to be distributed to such incorporated27
municipalities pro rata on a population basis. However, no less than twenty-five percent of28
the funds distributed to the parish governing authority in this Paragraph shall be utilized for29 HLS 11RS-519	ORIGINAL
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existing drainage projects and for providing for additional pumps for those projects and1
excluding normal labor operating costs and other normal operational costs; such funds may2
also be used to repair parish property damaged by storms.3
(5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.4
Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the5
parish governing authority, twenty-five percent thereof to the parish school board except that6
in the parish of Washington, which has a dual parish and city school administration, the7
twenty-five percent to the school boards shall be prorated between the parish and city school8
systems on the basis of public school population, and twenty-five percent thereof to the9
incorporated municipalities in the parish, to be distributed to such incorporated10
municipalities pro rata on a population basis, except that in the parish of West Feliciana the11
initial fifteen thousand dollars of such excess shall be retained by the sheriff and the12
twenty-five percent for incorporated municipalities shall be distributed to the town of St.13
Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such14
excess shall be retained by the sheriff.15
(6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that16
the public school population of the parish bears to the total population of the parish shall be17
allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be18
allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the19
excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the20
incorporated municipalities in the parish, two thousand one hundred dollars to be distributed21
to each incorporated municipality and the balance thereof to be distributed to such22
incorporated municipalities pro rata on a population basis.23
(7) In the parish of St. Landry, thirty thousand dollars to the parish school board for24
the operation of two food processing plants and the remainder as follows: twenty-five25
percent to the sheriff for the operation and maintenance of his office; twenty-five percent to26
the parish school board for use by the school board; twenty-five percent to the municipalities27
of the parish, out of which five hundred dollars shall first be given to each municipality and28 HLS 11RS-519	ORIGINAL
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the balance shall be distributed to the municipalities on the basis of the formula applying to1
the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.2
(8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the3
parish governing authority, thirty-three percent thereof to the parish school board, and4
twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed5
to such incorporated municipalities pro rata on a population basis; prior to the distribution6
of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an7
amount equal to any increase in the sheriff's commission deducted from library taxes over8
and above the percentage authorized to be deducted in the 1975 calendar year; and the9
balance of the excess shall be distributed as provided above in this Paragraph. However, in10
the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars11
of the excess, in addition to the commission provided in Section 6 of this Act, and the12
balance of the excess shall be distributed as provided above in this Paragraph; and further,13
in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand14
dollars of the excess, in addition to the commission provided in Section 6 of this Act, and15
the balance of the excess shall be distributed as provided above in this Paragraph.16
(9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish17
governing authority, thirty percent thereof to the parish school board, and thirty percent18
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated19
municipalities pro rata on a population basis.20
(10)  In the parishes of Tensas and Winn, thirty-five percent thereof to the parish21
governing authority, thirty-five percent thereof to the parish school board, and thirty percent22
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated23
municipalities pro rata on a population basis.24
(11)  In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,25
Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,26
Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish27
governing authority, thirty-three and one-third percent thereof to the parish school board, and28
thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to29 HLS 11RS-519	ORIGINAL
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be distributed to such incorporated municipalities pro rata on a population basis.  Further,1
in the parish of Evangeline the additional excess funds received by the school board as a2
result of the change in percentages from those provided in Act 719 of the 1975 Regular3
Session of the Louisiana Legislature shall be used solely for the purpose of restoring the4
salaries or benefits to those school board employees to the same level or amount as were5
paid prior to the recent reductions or decreases in such salaries or benefits; however, if the6
excess funds are insufficient to restore the salaries or benefits to their former level or7
amount, then the excess funds shall be distributed on a pro rata basis.  In the parish of8
Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association9
for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand10
dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as11
provided above in this Paragraph. In the parish of Union, the initial distribution shall be six12
thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for13
operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of14
fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of15
this Act, and the balance of the excess shall be distributed as provided above in this16
Paragraph. In the parish of St. Mary, the parish governing authority shall make available out17
of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the18
expenses of voter canvass required by law. In the parish of East Carroll the tax collector19
shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission20
provided in Section 6 of this Act, and the balance of the excess shall be distributed as21
provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up22
to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish23
governing authority before receiving its part designated in this Paragraph, by resolution24
passed by the parish school board before receiving its part as designated in this Paragraph,25
and a resolution from each municipality in said parish; each of the above bodies in Claiborne26
Parish may provide the same or a different percentage for the sheriff but not to exceed ten27
percent of its share. In the parish of Webster the tax collector may retain up to an aggregate28
of ten percent of the excess to be received by the cities of Minden and Springhill and upon29 HLS 11RS-519	ORIGINAL
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passage of resolutions authorizing same by respective governing authorities may retain1
amounts fixed in the resolution not to exceed ten percent of excess received by the police2
jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.3
(12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three4
and one-third percent thereof to the parish governing authority, thirty-three and one-third5
percent thereof to the parish school board, and thirty-three and one-third percent thereof of6
such excess amount to the incorporated municipalities in the parish, in the same amounts of7
funds as were distributed to each in 1972 under the provisions of Act 4 of the 19728
Extraordinary Session except:9
(a)  If the amount of excess funds is insufficient to supply the amounts distributed10
in 1972 to each incorporated municipality in the parish, the amount to be allocated and11
distributed to each incorporated municipality shall be reduced by the ratio that the amount12
of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore13
to the total amount of excess funds then so distributed to all of the incorporated14
municipalities in the parish; or15
(b)  If the amount of such excess funds exceeds the amount necessary to supply the16
same amounts of excess funds distributed in 1972 to each incorporated municipality in the17
parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to18
each incorporated municipality in the parish in the ratio that the population in each bears to19
the total population of all of the incorporated municipalities in the parish.20
However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten21
thousand dollars of such excess amount, in addition to the commission provided in Section22
6 of this Act, to be used for the operation and maintenance of his department, and the23
balance of the excess shall be distributed as provided above in this Paragraph.24
(13) In the parish of Ouachita, the funds shall be distributed as follows:  thirty-three25
percent thereof to the parish governing authority, thirty percent thereof to the city and parish26
school boards to be prorated between the city and parish school boards on the basis of public27
school population, and thirty-seven percent thereof to the incorporated municipalities in the28
parish, to be distributed to such incorporated municipalities pro rata on a population basis.29 HLS 11RS-519	ORIGINAL
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(14)  In the parish of Caddo, twenty-five percent thereof to the parish governing1
authority, thirty-five percent thereof to the parish school board, and forty percent thereof to2
the incorporated municipalities in the parish, to be distributed to such incorporated3
municipalities pro rata on a population basis.4
(15)  In the parish of East Baton Rouge, such excess amount shall be distributed to5
the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,6
the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation7
Commission in proportion to the ad valorem taxes collected by or reimbursed to each and8
sales taxes collected by each in the twelve-month period ending June 30, 1974, and every9
subsequent twelve-month period.  However, twenty thousand dollars of such excess funds10
shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,11
Central, Brownsfield and East Side.12
(16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the13
parish governing authority, thirty-three and one-third percent thereof to the parish school14
board, and thirty-three and one-third percent thereof to the incorporated municipalities in the15
parish, two thousand one hundred dollars to be distributed to each incorporated municipality16
and the balance thereof to be distributed to such incorporated municipalities pro rata on a17
population basis.18
(17)  In the parish of Beauregard, forty percent thereof to the parish governing19
authority, thirty-five percent thereof to the parish school board, and twenty-five percent20
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated21
municipalities pro rata on a population basis.22
(18) In the parish of Morehouse, one-third thereof to the parish school board,23
one-third thereof to the parish governing authority, and one-third thereof to the incorporated24
municipalities in the parish, to be distributed to such incorporated municipalities pro rata on25
a population basis.26
(19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent27
thereof to the parish governing authority.28 HLS 11RS-519	ORIGINAL
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(20) In the parish of Lafourche, one hundred percent thereof to the parish governing1
authority, the first two hundred thousand dollars of which shall be used for existing parish2
roads.3
(21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish4
governing authority, one-third thereof to the parish school board, and one-third thereof to5
the incorporated municipalities in the parish, to be distributed to such incorporated6
municipalities pro rata on a population basis. Prior to the distribution of any excess funds7
in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,8
a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand9
dollars shall be disbursed to the LaSalle Association for Developmentally Delayed, however,10
none of these monies are to be used for salaries and provided that this amount is spent to11
directly assist the students, and the balance of the excess shall be distributed as provided12
above in this Paragraph.13
(22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall14
be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:15
thirty-three and one-third percent thereof to the parish governing authority, thirty-three and16
one-third percent thereof to the parish school board, and thirty-three and one-third percent17
thereof to the incorporated municipalities pro rata on a population basis.18
(23)  In the parish of Vermilion, sixty percent to the sheriff and forty percent to the19
Vermilion Parish assessor.20
(24) In the parish of Red River, the initial distribution shall be two thousand five21
hundred dollars to the National Guard Armory located in said parish and the balance of the22
excess shall be distributed as provided in Subsections A, B and C of this Section.23
(25) In the parish of Assumption, the first twenty thousand dollars of excess shall24
be distributed to the Assumption Parish Assessor, with the residual being distributed as25
provided in Subsections A, B, and C of this Section.26
E. In the parishes of Allen and Cameron, such excess amounts shall not be expended27
until the parish or expending authority or agency has received the approval of a majority of28
the legislative delegation representing the parish, the senators and representatives each29 HLS 11RS-519	ORIGINAL
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having an equal vote, provided that if there is a tie vote, the parish or expending authority1
or agency shall have one vote in order to break the tie vote.2
F. In order to provide flexibility in the use of excess funds, no excess funds shall be3
distributed to any recipient by the tax collector of the parish of Evangeline as provided in4
Section 10 of this Act until approval of such distribution of excess funds to each recipient5
thereof has been granted by the member or members of the House of Representatives and6
the Senate who represent the parish in the legislature. Such approval shall be requested by7
the chief executive officer of the recipient body who shall submit to the respective members8
of the legislature a written request for such excess funds, such written request to contain the9
amount of excess funds requested and the purpose for which they will be expended. Upon10
receipt, but only upon receipt, by the tax collector of the written approval of such a request11
from each of the members of the legislature who represent the parish, the tax collector of the12
parish shall make the distribution requested provided that such distribution is in compliance13
with the provisions of this Act and particularly other provisions of Section 10 hereof.14
Section 11. The parish governing authority shall have the power and authority to15
expend such excess funds received by it for any governmental purpose or function and may16
allocate and distribute any portion of such excess funds received by it to its tax recipient17
bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.18
Section 12. In accordance with the provisions of this Act, the amount to be19
distributed to each parish and to the city of New Orleans during the Fiscal Year 2011-201220
shall be as follows:21
Total Due Sheriff's Retirement22
PARISHFY 2011-2012 Fund Contribution23
ACADIA	$1,243,339 $146,222 $21,05424
ALLEN	523,583 72,474 9,55225
ASCENSION	2,184,224 125,824 19,80726
ASSUMPTION	471,379 85,419 8,02327
AVOYELLES	876,173 123,862 16,30828
BEAUREGARD	725,386 82,575 11,72329
BIENVILLE	298,291 58,450 8,14430 HLS 11RS-519	ORIGINAL
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BOSSIER	2,299,118 167,209 45,8671
CADDO	4,947,085 538,403 208,6252
CALCASIEU	3,839,168 462,792 121,6763
CALDWELL	222,160 46,387 6,4154
CAMERON	160,330 48,839 8,0435
CATAHOULA	227,612 45,897 6,0936
CLAIBORNE	348,659 53,252 6,5557
CONCORDIA	433,842 71,591 9,7738
DESOTO	565,017 53,644 7,0189
EAST BATON ROUGE  8,564,622 698,061 240,83810
EAST CARROLL	148,496 43,445 6,65611
EAST FELICIANA 419,331 47,956 4,78612
EVANGELINE	692,809 71,591 10,55713
FRANKLIN	440,060 71,689 15,22214
GRANT	466,289 60,215 7,17915
IBERIA   1,496,695 217,813 37,14016
IBERVILLE	655,269 136,415 16,28817
JACKSON	329,779 64,040 9,95418
JEFFERSON	8,518,900 1,305,506 278,62219
JEFFERSON DAVIS	631,681 67,962 15,40320
LAFAYETTE   4,349,454 302,153 57,16821
LAFOURCHE   1,980,582 189,079 39,37222
LASALLE	313,819 53,742 7,01823
LINCOLN	895,509 71,297 18,54024
LIVINGSTON   2,570,402 164,659 26,58325
MADISON	230,614 43,445 8,06326
MOREHOUSE	573,366 98,168 18,23827
NATCHITOCHES	786,166 105,131 15,58428
ORLEANS   6,297,868 0	029 HLS 11RS-519	ORIGINAL
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OUACHITA   3,008,943 268,319 64,3471
PLAQUEMINES	448,925 140,828 24,9552
POINTE COUPEE	477,269 62,863 8,4863
RAPIDES   2,653,816 318,727 75,4274
RED RIVER	186,194 41,287 2,9565
RICHLAND	432,006 64,236 13,7346
SABINE	506,236 67,178 10,3967
ST. BERNARD	699,633 340,008 60,4268
ST. CHARLES   1,060,066 103,954 19,2849
ST. HELENA	234,403 43,739 5,85210
ST. JAMES	453,969 91,009 15,26211
ST. JOHN   935,240 116,115 14,15612
ST. LANDRY   1,684,513 268,711 40,47813
ST. MARTIN   1,071,760 109,936 12,58814
ST. MARY   1,092,032 185,842 36,71815
ST. TAMMANY   4,818,858 269,888 48,18016
TANGIPAHOA   2,394,132 271,948 37,46217
TENSAS	110,171 33,637 5,34918
TERREBONNE   2,210,958 218,990 43,73619
UNION	469,806 57,861 8,22420
VERMILION   1,178,123 119,645 20,18921
VERNON   1,015,954 159,560 22,36122
WASHINGTON	963,657 132,296 18,54023
WEBSTER	854,582 104,739 22,74324
WEST BATON ROUGE 468,470 73,258 10,37625
WEST CARROLL	242,557 45,504 9,37126 HLS 11RS-519	ORIGINAL
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WEST FELICIANA 287,703 39,620 3,7801
WINN	312,948 62,078 7,5812
TOTAL	$90,000,000 $9,806,983 $   2,010,8443
Section 13.  The state treasurer shall distribute one-third of the total amount herein4
allocated to the parishes from the revenue sharing fund to the parish tax collector, or in5
Orleans Parish to the city of New Orleans, not later than the first day of December in each6
year, one-third thereof not later than the fifteenth day of March in each year and one-third7
thereof not later than the fifteenth day of May in each year, and each one-third of the total8
allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 109
of this Act; however, the legislative auditor may authorize the granting of additional sums10
due any recipient in advance upon a showing that the advance receipt of such funds is11
reasonably necessary.  If the state treasurer does not distribute said fund on or before the12
dates specified in this Act, any interest or other income derived by the state from the parish13
allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis14
together with the principal amounts due the parishes under the provisions of this Act. Any15
interest or other income derived by the parish tax collector or the city of New Orleans from16
the investment or other use of such total parish allocations received from the state treasurer,17
earned prior to the distributions within the parish as required by the foregoing provisions of18
this Act, shall be paid over a pro rata basis together with the principal amounts due the local19
recipients under the provisions of this Act upon distribution thereto, and the parish tax20
collectors or the city of New Orleans may retain only investment income earned on that21
portion of the total parish allocation to which they are otherwise entitled under the provisions22
of this Act.  In light of the fact that all assessment roll figures will not be available in time23
to base the December distribution by the treasurer on current figures, the distribution of24
funds on the first day of December pursuant to this Act shall be based on the distribution25
figures for Fiscal Year 2009-2010. The remaining two distributions on the fifteenth day of26
March and the fifteenth day of May shall be based on current figures for Fiscal Year 2010-27
2011, and such distributions shall be adjusted to compensate for the differences resulting in28
the use of the Fiscal Year 2009-2010 figures for the December distribution. 29 HLS 11RS-519	ORIGINAL
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Section 14. On or before such date as shall be established by the state treasurer, each1
tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually2
shall file with the state treasurer, on such forms as the state treasurer may require, all3
information necessary to the computation of the funds to be distributed within the parishes,4
including, but not limited to, a listing of all such local entities seeking eligibility for funds5
as a tax recipient body under the qualifications set out in Section 1(a), all new millages of6
such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the7
tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing8
funds as tax recipient bodies. The listing shall include such verification for eligibility as9
may be required by the state treasurer and, notwithstanding the provisions of Section 1210
hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the11
state treasurer of such information and verification. The same authorities shall in the same12
manner submit to the state treasurer a statement of the amount of revenue sharing funds13
distributed to each recipient of such funds, including the amount deducted for sheriffs'14
commissions and for retirement system contributions and shall state clearly on such forms15
the amount of the distribution to each such recipient which is derived from excess funds and16
the amount of such distribution which represents reimbursement for tax losses by reasons17
of the homestead exemption. Such statement shall also include the amount of any revenue18
sharing funds which remain to be distributed and the recipients to which such remaining19
funds will be distributed.20
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. 594
Abstract: Provides relative to the Revenue Sharing Fund.
Paragraphs (1) through (7) of this digest contain no changes from FY 2010-2011 and only
restate the general provisions of last year's distribution; all changes for FY 2011-2012 are
contained in Paragraphs (8) and (9) of this digest.
(1)Provides for the annual allocation and distribution of the state revenue sharing fund
in the amount of $90,000,000 for FY 2011-2012. The parish allocation is determined
by the parish's percentage of the total state population (80% of the revenue sharing HLS 11RS-519	ORIGINAL
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fund) and the parish's percentage of the total number of homesteads in the state (20%
of the revenue sharing fund).
(2)Requires the state treasurer to remit the total parish allocation in three allotments no
later than Dec. 1, March 15, and May 15, and further requires the sheriff to distribute
such funds to the tax recipient bodies within 15 days after receipt. Authorizes the
sheriff to distribute the first payment based on the previous year pending receipt of
the current tax rolls and requires adjustments on the final two payments. 
(3)The constitution mandates payment, on a first priority basis from the parish
allocation, of the sheriff's commission, retirement systems' deductions, and
reimbursement to eligible tax recipient bodies for ad valorem taxes lost as a result
of the homestead exemption; any monies remaining in the parish allocation after
such payments are made are referred to as "excess funds" and are distributed on the
basis of a local formula contained in the Act.
(4)Provides that in any parish which had excess funds in 1977, except East Carroll, the
amount available for the reimbursement of homestead exemption losses shall be
limited to the amount used for that purpose in 1977, adjusted by the percentage by
which the number of homesteads in the parish increased from 1977 to 2010.
Prohibits participation of new millages levied after Jan. 1, 1978, unless authorized
to participate on the same pro rata basis by the local legislative delegation.
(5)Prohibits general obligation bond millages from participating in revenue sharing and
restates the constitutional mandate that the issuing authority levy sufficient millage
on all taxable property to pay annual debt requirements. Excepts Sabine Parish with
operation and maintenance millages having first priority over bond millages, excepts
Natchitoches Parish with maintenance and bond millages sharing pro rata, excepts
the BREC Capital Improvement Tax in East Baton Rouge Parish, and excepts all
bonds in Bossier Parish.
(6)Requires that all local distribution authorities file with the state treasurer all
information necessary for the computation and verification of amounts due the
eligible taxing bodies, and provides that no funds shall be distributed prior to receipt
of such information. Directs the state treasurer and sheriff to pay to a recipient any
earnings received from the investments of the parish allocation.
(7)Retains all prior authorized participations from Act No. 1037 of the 2010 R.S.
(8)Changes definition of "Population". Under the present Act, population was
determined by La. Tech's division of business and economic research, and submitted
to the treasurer by Jan 15.  Appeals could be filed by March 15, and the treasurer
could affirm, modify, or set aside the determination by La. Tech.  Under the
proposed Act, the population determination shall be the most recent release by the
U.S. Census Bureau prior to the current fiscal year.  
(9)The listing below contains every parish with any change and includes all new tax
recipient bodies and millages authorized to share in their respective parishes:
No changes