ENROLLED
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ACT No. 380
Regular Session, 2011
HOUSE BILL NO. 594
BY REPRESENTATIVE FANNIN
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 ENROLLEDHB 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
Water District #10--Maintenance30 ENROLLEDHB NO. 594
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Fire District #10--Maintenance1
Catahoula2
Hospital District #23
Claiborne4
Hospital District #15
Concordia6
Recreation District #3--Maintenance7
Fire Protection District #18
Evangeline9
Cemetery Tax District--Ward 410
Cemetery Tax District #111
Cemetery Tax District #612
Water District #1--Maintenance13
Evangeline Parish School Board14
Consolidated School District No. 215
Evangeline Parish School Board16
Consolidated School District No. 717
Grant18
Hospital District #119
Recreational District #220
Jefferson21
Ambulance Service #122
Community Center Playground District #123
Community Center Playground District #1024
Community Center Playground District #1125
Community Center Playground District #1226
Community Center Playground District #1327
Community Center Playground District #1428
Community Center Playground District #1529
Fire Protection District #530 ENROLLEDHB NO. 594
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Fire Protection District #61
Sewerage District #82
Sewerage District #93
Jefferson Hospital District #14
LaSalle5
Sewer Maintenance6
Recreation District #57
Livingston8
Road Light District #29
Fire Protection District #110
Fire Protection District #411
Recreation District #312
Morehouse13
Bastrop Area Fire District #214
Fire District #1--Ward 615
Fire District #1--Ward 1016
Pointe Coupee17
Sewerage District #118
Rapides19
Waterworks #11A--Maintenance20
Recreational--Maintenance21
St. James22
Road Light District #1A23
Road Light District #224
Road Light District #425
St. Landry26
Fire Protection District #327
St. Martin28
Sewerage District29 ENROLLEDHB NO. 594
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St. Mary1
West St. Mary Parish Port Commission2
St. Tammany3
Fire District #44
Fire District #55
Fire District #76
Fire District #97
Fire District #108
Recreation District #29
Tangipahoa10
Hospital District #1--Maintenance11
Union12
Hospital Service--Tri-Ward13
Hospital Service--East Union14
Vermilion15
Ward 8 Public Cemetery16
(4) "Tax recipient bodies" shall also mean the following special taxing districts and17
other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and18
which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and19
Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive20
listing of all such special taxing districts and other bodies is as follows:21
Assumption22
Road Lighting District #223
Bossier24
Cypress Back Bayou Recreation Tax--Bonds/Maintenance25
East Baton Rouge26
Village St. George Fire District27
Ouachita28
Cooley Hospital Tax29
Sterlington Sewerage District30 ENROLLEDHB NO. 594
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Fire District No. 1--Maintenance1
North Monroe Sewerage District No. 1--Maintenance2
Road Light District No. 53
Road Light District #14
Road Light District #35
Road Light District #46
East Ouachita Recreational District7
Terrebonne8
Road Lighting District No. 49
Road Lighting District No. 5--Maintenance10
Road Lighting District No. 611
Road Lighting District No. 8--Maintenance12
Road Lighting District No. 9--Maintenance13
Road Lighting District No. 10--Maintenance14
Fire Protection District No. 4-A--Maintenance15
Fire Protection District No. 5--Maintenance16
Fire Protection No. 8--Maintenance17
Fire Protection District No. 10--Maintenance18
Sanitation District No. 1--Maintenance19
Recreation District No. 1--Maintenance20
Recreation District No. 4--Maintenance21
Road Lighting District No. 1--Maintenance22
Road Lighting District No. 2--Maintenance23
Road Lighting District No. 3A24
Fire Protection District No. 123--Maintenance25
Fire Protection District No. 9--Maintenance26
Road Lighting District No. 7--Maintenance27
St. Tammany28
Mosquito District No. 2(A)--10 mills29
Mosquito District No. 2(B)--10 mills30 ENROLLEDHB NO. 594
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are additions.
(5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for1
purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section2
26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January3
1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but4
not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely5
to those taxes authorized and collected prior to January 1, 1978.6
(b) "Population" shall mean that enumeration of persons within the state, its7
parishes, and incorporated municipalities determined by the division of business and8
economic research of Louisiana Tech University under the most recent federal-state9
cooperative program for local population estimates U.S. Census Bureau. Such determination10
shall be submitted to the state treasurer annually not later than January fifteenth of each11
calendar year. Any tax recipient body or incorporated municipality which is aggrieved by12
such determination may file a petition for administrative review with the state treasurer not13
later than March fifteenth of each calendar year hereafter. the latest release by the U.S.14
Census Bureau before the start of the current fiscal year. The population estimates so15
submitted shall have no effect on the distribution for the fiscal year in which they are made16
but shall be utilized for purposes of this Act and for distribution during the ensuing current17
fiscal year. The treasurer shall have authority to affirm, modify, or set aside in whole or in18
part, the determination of the division of business and economic research of Louisiana Tech19
University.20
(c) "Homesteads" shall mean that enumeration of homestead exemption claims filed21
with the assessors as determined by the Louisiana Tax Commission as of November fifteenth22
of the current calendar year from the original tax rolls submitted to the commission prior to23
any adjustments thereto.24
(d) "Public school population" shall mean the enumeration of enrollments contained25
in the Department of Education Annual Report for the preceding school year.26
(e) "City of New Orleans", unless otherwise indicated herein, shall mean only the27
city of New Orleans, the Orleans Levee District, the Sewerage and Water Board of New28
Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish School Board and29 ENROLLEDHB NO. 594
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reference in this Act to tax recipient bodies in the city of New Orleans shall refer only to the1
aforesaid entities.2
Section 2. The revenue sharing fund for the Fiscal Year 2011-2012 shall consist of3
the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.4
Section 3. The amount to be distributed annually to each parish from the revenue5
sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of6
the total fund which is equal to the ratio which the population of the parish bears to the total7
state population, and (b) an amount equal to that percentage of twenty percent of the total8
fund which is equal to the ratio which the number of homesteads in the parish bears to the9
total number of homesteads in the state. As used in this Section, the term "homesteads" shall10
mean that enumeration of adjusted homestead exemption claims filed with the assessors as11
determined by the Louisiana Tax Commission as of March thirty-first of the current calendar12
year.13
Section 4. Except as provided in Section 5, the state treasurer shall distribute the14
funds herein allocated to the tax collectors of the respective parishes and to the city of New15
Orleans.16
Section 5. That portion of the fund for the parish of Ouachita allocated to the17
Monroe City School Board shall be an amount which will reimburse said board, to the extent18
available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a19
result of homestead exemptions based on the tax rolls for the current calendar year and shall20
be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom21
the statutorily dedicated deductions for retirement systems. For the purpose of distribution22
of the balance of the revenue sharing funds the state treasurer may use the amount listed on23
the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.24
Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed25
by the provisions of this Act, excluding such funds as are distributed directly to the city of26
New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were27
due the Monroe City School Board ($1,290,513), shall form a special fund ($9,806,983) to28
be distributed as commissions to the tax collectors of the respective parishes, the city of New29
Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on30 ENROLLEDHB NO. 594
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commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided1
in Section 8 of this Act.2
Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds3
distributed by the provisions of this Act, excluding such funds as are distributed directly to4
the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which5
were due the Monroe City School Board ($1,290,513), shall form a special fund6
($2,010,844) to be distributed to the various retirement systems which were eligible for7
payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this8
Act for distribution to such retirement systems, and shall make due payment thereof to each9
retirement system in the same proportion that the statutory deduction provided by law for10
the system bears to the total statutory deductions provided by law for all such retirement11
systems. For the purpose of distributing these retirement contributions, the state treasurer12
may use the statutory deductions determined by the Public Retirement Systems Actuarial13
Committee as per R.S. 11:103 for the previous calendar year.14
B. The city of New Orleans shall make the deductions legally established for15
retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular16
Session and shall make due payment in accordance with the statutory deductions provided17
by law for all such retirement systems. Notwithstanding the above provisions the city of18
New Orleans shall remit the following amounts for the indicated retirement systems for19
Fiscal Year 2011-2012: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement20
and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of21
Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.22
Section 8. The respective percentages to be used in calculating tax collectors'23
commissions and retirement system distributions shall be as follows:24
PARISHSHERIFF RETIREMENT25
Acadia 1.491% 1.047%26
Allen .739% .475%27
Ascension 1.283% .985%28
Assumption .871% .399%29
Avoyelles 1.263% .811%30 ENROLLEDHB NO. 594
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are additions.
Beauregard .842% .583%1
Bienville .596% .405%2
Bossier 1.705% 2.281%3
Caddo 5.490% 10.375%4
Calcasieu 4.719% 6.051%5
Caldwell .473% .319%6
Cameron .498% .400%7
Catahoula .468% .303%8
Claiborne .543% .326%9
Concordia .730% .486%10
DeSoto .547% .349%11
East Baton Rouge 7.118% 11.977%12
East Carroll .443% .331%13
East Feliciana .489% .238%14
Evangeline .730% .525%15
Franklin .731% .757%16
Grant .614% .357%17
Iberia 2.221% 1.847%18
Iberville 1.391% .810%19
Jackson .653% .495%20
Jefferson 13.312% 13.856%21
Jefferson Davis .693% .766%22
Lafayette 3.081% 2.843%23
Lafourche 1.928% 1.958%24
LaSalle .548% .349%25
Lincoln .727% .922%26
Livingston 1.679% 1.322%27
Madison .443% .401%28
Morehouse 1.001% .907%29
Natchitoches 1.072% .775%30 ENROLLEDHB NO. 594
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Ouachita 2.736% 3.200%1
Plaquemines 1.436% 1.241%2
Pointe Coupee .641% .422%3
Rapides 3.250% 3.751%4
Red River .421% .147%5
Richland .655% .683%6
Sabine .685% .517%7
St. Bernard 3.467% 3.005%8
St. Charles 1.060% .959%9
St. Helena .446% .291%10
St. James .928% .759%11
St. John the Baptist1.184% .704%12
St. Landry 2.740% 2.013%13
St. Martin 1.121% .626%14
St. Mary 1.895% 1.826%15
St. Tammany 2.752% 2.396%16
Tangipahoa 2.773% 1.863%17
Tensas .343% .266%18
Terrebonne 2.233% 2.175%19
Union .590% .409%20
Vermilion 1.220% 1.004%21
Vernon 1.627% 1.112%22
Washington 1.349% .922%23
Webster 1.068% 1.131%24
West Baton Rouge .747% .516%25
West Carroll .464% .466%26
West Feliciana .404% .188%27
Winn .633% .377%28 ENROLLEDHB NO. 594
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Section 9. All remaining funds shall be allocated and distributed as follows:1
A. Subject to the provisions of Subsection B of this Section and except as provided2
by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and3
distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his4
jurisdiction an amount available after commissions and deductions which is necessary to5
offset losses attributable to homestead exemptions. In any parish which had excess funds6
in 1977, the amount available for the reimbursement of homestead exemption losses shall7
be limited to the amount used for that purpose in 1977, adjusted by the percentage by which8
the number of homesteads in the parish increased or decreased from 1977 to 2010, together9
with any additional taxing bodies or millages authorized to participate on the same pro rata10
basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.11
This restriction shall not apply to the parish of East Carroll and to parishes in which there12
were no excess funds in 1977. However, in the city of New Orleans the amount available13
for the reimbursement of homestead exemption losses shall be limited to the amount used14
for that purpose in 1977, except that the amount distributed to the Orleans Levee District15
shall be limited solely to the amount used for the reimbursement of homestead exemption16
losses in 1977 on its two mill tax. The remaining amount shall be adjusted by the percentage17
by which the number of homesteads in the city of New Orleans increased or decreased from18
1977 to 2009, together with any additional taxing bodies or millages authorized to participate19
on the same pro rata basis under the provisions of Section 9(B) of this Act.20
B. For purposes of this Subsection only, tax recipient bodies shall mean and include21
any recipient of funds hereunder, but limited solely to such specified disbursements. The22
millages listed are included solely as an identification aid for administrative purposes and23
the new tax approved by the electorate shall be eligible for distribution hereunder, regardless24
of fluctuations in millage caused by adjustments for reassessment or other purposes. In no25
event shall any amount be deemed available within the meaning of Article VII, Section 2626
of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions27
for taxes authorized after January 1, 1978, and any renewals thereof, with the following28
basic exceptions:29 ENROLLEDHB NO. 594
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(1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's1
original millage, shall share on a pro rata basis.2
(2) In the parish of DeSoto, all school board taxes authorized after January 1, 19783
and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax4
authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the5
assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,6
and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.377
mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill8
tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,9
2002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the10
Communications District 911 System, shall share on a pro rata basis with all other tax11
recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and12
which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax13
recipient bodies in the parish.14
(3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to15
May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills16
authorized on April 5, 1980 for the law enforcement district and the assessor's original17
millage, the following new millages shall be reimbursed to the extent available:18
School Board District 13--11.63 mills/September 16, 197819
School Board District 3--15.1 mills/September 16, 197820
(4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the21
10.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,22
1989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the23
additional mills for the law enforcement district and the assessor's original millage, but24
excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies25
in the parish.26
(5) In the parish of Webster, after full reimbursement of all taxes authorized prior27
to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original28
millage, the following new millages shall be reimbursed to the extent available:29
Doyline School District No. 7--33.32 mills/August 1, 197930 ENROLLEDHB NO. 594
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Consolidated School District No. 3--10.51 mills/June 1, 19781
Minden School District No. 6--32.9 mills/May 1, 19802
Parish Library–12 mills/November 20043
(6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the4
additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding5
the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies6
in the parish.7
(7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and8
Capital Improvement millages shall be limited to a total of 5.44 mills.9
(8) In the parish of Lafourche, the total parish allocation, excluding the tax10
collector's commission and the retirement systems' deductions shall form a special fund to11
be distributed as follows:12
Parish Council -57.40%13
School Board - 27.25%14
South Lafourche Levee District - 2.95%15
Port Commission - 2.06%16
Assessor - 3.32%17
Bayou Lafourche Fresh Water District - 2.82%18
North Lafourche Levee District - 4.20%19
Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water20
District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used21
for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of22
the district in Lafourche Parish.23
(a) Of the amount distributed to the parish the following allocations shall be made:24
Bayou Blue Fire District - 0.42%25
Drainage District No. 1 - 0.90%26
Drainage District No. 5 - 0.65%27
Fire District No. 1 - 0.57%28
Fire District No. 2 - 0.59%29
Fire District No. 3 - 1.30%30 ENROLLEDHB NO. 594
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Fire District No. 9 - 0.42%1
Lafourche Ambulance District No. 1 - .61%2
Recreation District No. 2 - 2.81%3
Water District No. 1 - 3.02%4
Health Unit - 3.04%5
Recreation Commission - 5.05%6
Recreation District No. 1 - 0.96%7
Recreation District No. 8 - 0.61%8
Drainage - 10.14%9
Road Lighting - 4.24%10
Public Buildings - 6.19%11
Library - 6.24%12
Criminal - 0.24%13
Road District #1 - 5.46%14
Drainage 1 of 12 - 0.20%15
Drainage 2 of 12 - 0.11%16
Drainage 3 of 12 - 0.14%17
Juvenile Justice - 1.47%18
(b) The amount distributed to the school board shall be allocated as follows:19
Schools - 24.31%20
Special Education - 2.94%21
(9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's22
commission and the retirement systems' deductions, shall form a special fund to be23
distributed as follows:24
Police Jury--48.5%25
School Board--29.4%26
Sheriff--11.9%27
Police Jury--5.0% to be distributed to the district attorney28
Lake Charles Harbor and Terminal District--2.8%29
Assessor--2.3%30 ENROLLEDHB NO. 594
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are additions.
Vinton Harbor and Terminal District--0.1%.1
(10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.2
(11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.3
(12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.484
mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention5
Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be6
limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #97
Fire District's millage shall be limited to 1.96 mills.8
(13) In the parish of Assumption, the total parish allocation, excluding the tax9
collector's commission and the retirement systems' deductions, shall form a special fund to10
be distributed as follows:11
Law Enforcement District - 30.77%12
Police Jury - 30.25%13
School Board - 28.72%14
Assessment District - 10.26%15
(14) The following new millages shall share on a pro rata basis with all other tax16
recipient bodies in their respective parishes:17
Acadia18
Bayou des Cannes-Nepique Gravity Drainage District--10 mills/199619
5th Ward Gravity Drainage District--5 mills/April, 198020
Iota-Long Point Gravity Drainage--0.40 mills/October 27, 197921
Bayou Mallett Gravity Drainage--0.73 mills/April 5, 198022
6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 197923
Basile School District #7 Maintenance--3.32 mills/May 19, 197924
Acadia-St. Landry Hospital District--7 mills/November 2, 198225
Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 198426
Library--4.25 mills/Jan. 19, 198527
Road Maintenance--3 mills/Nov. 28, 198128
Health Unit Mt.--1.06 mills/Nov. 28, 198129
Fire District #4 Maintenance – 8 mills/January 16, 199930 ENROLLEDHB NO. 594
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Assessor's original millage1
Fire District #6 Maintenance–8.01 mills/June 15, 20002
Allen3
Law Enforcement District (Additional)--6.47 mills/April 11, 19924
Assessor--5.23 mills/19905
Road Dist. #1--4.86 mills/19926
Road Dist. #1--20.69 mills/19957
Road Dist. #1A--8 mills/19958
Road District No. 2 Maintenance--7 mills/October 6, 19909
Road District No. 2 Maintenance--10 mills/July 18, 199210
Road District No. 2 Bridge Maint.--5 mills/July 18, 199211
Road District No. 3 Maintenance--8.18 mills/March 10, 199212
Road District No. 3 Maintenance--10 mills/January 20, 199013
Road Dist. #3--30 mills/199514
Road Dist. #4--21.12 mills/199515
Road District No. 4 Maintenance--30 mills/March 10, 199216
Library -- 10.76 mills/October 200217
Ascension18
Law Enforcement District (Additional)--5 mills/Nov. 4, 198019
Library Maintenance--4.2 mills/November 6, 199020
Library -- 2.6 mills/200021
East Asc. Gravity Drainage Dist.--5 mills/January 20, 197922
West Asc. Gravity Drainage Dist.--5 mills/November 4, 198023
West Ascension Gravity Drainage Dist.-- 4.67 mills/200024
Mental Health -- 2 mills/200025
Road Lighting District No. 1--5 mills/ January 16, 199326
Road Lighting District No. 2--5 mills/ January 16, 199327
Road Lighting District No. 3--5 mills/ January 16, 199328
Road Lighting District No. 4--5 mills/ January 16, 199329
Road Lighting District No. 5--5 mills/ January 16, 199330 ENROLLEDHB NO. 594
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Road Lighting District No. 6--5 mills/ January 16, 19931
Road Lighting District No. 7--5 mills/ September 27, 19862
Prairieville Fire District #3--11 mills/ July 16, 20053
Assessor's original millage4
Avoyelles5
All millages listed on the tax roll, except the sheriff's original millage, shall share on6
a pro rata basis7
Beauregard8
Law Enforcement District--5 mills/April 5, 19809
Assessor's original millage10
Bienville11
Solid Waste--6 mills/April 7, 198412
Assessor's 1997 millage13
Caddo14
Fire Protection District No. 1--5 mills/July 16, 198315
Juvenile Court--0.12 mills/January 16, 198216
Jail Facilities--4.00 mills/April 5, 198017
Courthouse Maintenance--3.00 mills/January 16, 198218
Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 198319
Library--4.90 mills/April, 198820
Library--5.26 mills/April 199621
Fire Dist. No. 2--10 mills/April 7, 198422
Fire Dist. No. 3--10 mills/Sept. 29, 198423
Fire Dist. No. 4--10 mills/Nov. 6, 198424
Fire Dist. No. 5--10 mills/Nov. 6, 198425
Fire Dist. No. 6--10 mills/Jan. 19, 198526
Fire Dist. No. 7--10 mills27
Fire Dist. No. 8--4 mills/199928
Fire Dist. No. 9--10 mills, Nov. 18, 198929
Fire Dist. No. 1--10 mills/198930 ENROLLEDHB NO. 594
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are additions.
School Board Operations--11 mills/May 4, 19851
Public Works--6 mills/November 4, 19862
Public Facilities--0.92 mills3
Jail--2 mills4
Assessor's original millage5
Parish Health Unit--1 mill/19906
Caddo Detention Center--3 mills/19907
Law Enforcement District--3 mills/November 6, 19908
Law Enforcement District--3.0 mills/October 16, 19939
BioMedical--2 mills/199310
Criminal Justice System--1.82 mills/October 20, 200111
Caldwell12
Assessor's original millage13
Recreation Maintenance--November 199514
Road Maintenance--May 199015
Cameron16
Law Enforcement District (Add.)--8 mills/April 7, 199017
Assessor's original millage18
Catahoula19
All millages listed on the tax roll, except the sheriff's original millage, shall share on20
a pro rata basis21
Claiborne22
Assessment District23
School District #13--12 mills/November 2, 198224
Law Enforcement District--6.25 mills/July 21, 199025
School Board Maintenance--2 mills/April 5, 198626
School Board Operations--5 mills/April 5, 198627
Police Jury Building--2 mills/March 30, 198528
Road, Street & Bridge Maintenance--199329
Road Equipment--199330 ENROLLEDHB NO. 594
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are additions.
Concordia1
School Operation & Maintenance--23.25 mills/September, 19822
Library--All millages3
Assessor's original millage4
Law Enforcement District--12 mills/April 11, 19925
Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 19936
East Baton Rouge7
Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 19848
Fire Protection #3 (Brownsfield)--10 mills/November 6, 19849
Fire Protection #4 (Central)– 10 mills/October 8, 198510
Zachary Constitutional School -- 5 mills/November 15, 200311
Baker Constitutional School -- 5 mills/November 15, 200312
East Carroll13
Garbage District No. 1--7 mills/November 4, 198014
Parish Library--6.5 mills/May 22, 198915
Parish Health Unit--3 mills16
Rural Fire District Maintenance--2 mills17
Courthouse Maintenance--2 mills18
Road Maintenance and Construction--0.75 mills/March 26, 198319
Drainage Maintenance and Construct.--0.75 mills/March 26, 198320
East Carroll Hospital Service Dist.--5 mills/May 5, 198421
Assessor's original millage22
East Feliciana23
Assessment District, 199724
Evangeline25
Consolidated School Dist. #2--9.47 mills/May 19, 197926
Basile New School Dist. #7--3.32 mills/May 19, 197927
Elderly Services--1 mill/Nov. 4, 198028
Ward 5 Fire Protection District--11.17 mills29
Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 199230
Acadia-Evangeline Fire Protection District--0.97 mills31
Mamou Fire Protection District No. 1--8.0 mills/April, 199532 ENROLLEDHB NO. 594
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are additions.
Fire District No. 2 -- 5 mills/19991
District Two Cemetery--1.07 mills2
District Three Cemetery--1.07 mills3
District Seven Cemetery--1.01 mills4
Road District Two--10.00 mills (Additional)5
Road District No. 5--10 mills/19976
Ward One Cemetery--1 mill/19977
Ward Four Cemetery--1 mill/19978
Ward Five Cemetery--1 mill/19979
Road District Three--.48 mills/1987 and 5.0 mills/199610
Road District Four--10.00 mills (Additional)11
Mamou Gravity Drainage District No. 5--1.56 mills12
Prairie Mamou Gravity Drainage District No. 8--3.42 mills13
Durald Gravity Drainage District No. 414
Vidrine Gravity Drainage District No. 715
Assessor's original millage16
Franklin17
Law Enforcement District--10 mills/July 10, 198218
Assessor's original millage19
Library--7 mills/199020
Health Unit--3.0 mills/November 6, 199021
Parish Equipment--8.0 mills/October 16, 199322
Drainage Maintenance--11 mills/October 16, 199323
Courthouse Maintenance--4 mills/October 16, 199324
Iberia25
Recreation District No. 8--1.85 mills/November 13, 199326
Assessment District27
Iberville28
Law Enforcement District (Additional)--5 mills/December 8, 197929
Assessor's original millage30 ENROLLEDHB NO. 594
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are additions.
Jackson1
Additional Support to Public Sch.--7.07 mills/July 28, 19792
Law Enforcement District--8 mills/May 16, 19813
Library--All millages4
Assessment district5
Jefferson6
West Jefferson Levee District--All millages7
Lafayette8
Lafayette Parish Public Library--1.09 mills/May, 19799
School Board--10 mills/May 4, 198510
Lafayette Parish Sheriff--5.0 mills/May, 198011
Assessor's original millage12
Bayou Vermilion District--All maintenance taxes prior to 199013
LaSalle14
Law Enforcement District (Additional)--8.2 mills15
Library--November 199516
Road District 2B--3.09 mills/April 16, 198817
Road District 2BN--1.03 mills/April 16, 198818
Ambulance Tax--0.65 mills19
Road and Bridge--0.66 mills20
Health Unit--0.23 mills21
Fair Tax--0.09 mills22
Special B & C 1A--0.19 mills23
Sewer Maintenance--6.04 mills24
Fire District--5.32 mills25
Little Creek-Searcy Volunteer Fire District -- 20 mills26
Summerville-Rosefield Volunteer Fire District -- 20 mills27
Eden-Fellowship Volunteer Fire District -- 9.79 mills28
Whitehall Volunteer Fire District -- Operations -- 10 mills29
Whitehall Volunteer Fire District -- Maintenance -- 10 mills30 ENROLLEDHB NO. 594
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are additions.
Recreation District #22--1.05 mills1
Assessor's original millage2
Lincoln3
Library Const./Mt.--0.75 Mills/January 21, 19784
Law Enforcement District (Additional)--8.5 mills/July 22,19925
School-Special Maint. & Oper.--0.15 mills/May 18, 19796
School-Special Repair & Equip.--0.15 mills/May 18, 19797
Library--0.71 mills/January 15, 19838
Assessor's original millage9
Livingston10
Law Enforcement District (Special)--12.19 mills/197611
Recreation District #3--2 mills/May 19, 197912
School District No. 5--5 mills/November 2, 198213
Fire District No. 1--10.04 mills/198614
Fire District No. 5--10 mills/Nov. 6, 198415
Fire District No. 7 -- 5 Mills/199916
Fire District No. 10--10.33 mills/198517
Fire District No. 11--All millages18
Roads & Bridges--5 mills/November 3, 199219
Madison20
Assessor's original millage21
Morehouse22
Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 197823
Assessor's original millage24
Library--1 mill/ Jan. 20, 199025
Natchitoches26
Law Enforcement District (Additional)--10 mills/May 16, 198127
Fire District No. 6--7 mills28
Parish Ambulance Tax29
Fire District No. 7--10 mills30 ENROLLEDHB NO. 594
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are additions.
Goldonna Area Fire Protection Dist. No. 21
Library--3 mills/19882
Assessor's original millage3
City of New Orleans4
Board of Assessors' original millage5
Ouachita6
Law Enforcement District (Add.)--7.85 mills/Oct. 17, 19817
Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)8
Ouachita Parish Assessment District9
Green Oaks Juvenile Detention Home -- 3.75 mills/199610
Library -- 7.75 mills/199511
Plaquemines12
School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 198313
Law Enforcement District (Additional)--5 mills/May 4, 198514
Water--2.47 mills in 199215
Library--1.24 mills in 199216
Pollution Control--2.47 mills in 199217
Road Maintenance--1.86 mills in 199218
Public Health--1.24 mills in 199219
Waste Disposal--3.69 mills in 199220
Incineration--1.24 mills in 199221
Hospital--2.54 mills in 199222
Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 199223
Assessor's original millage24
Pointe Coupee25
Law Enforcement District (Additional)--10 mills/April 4, 198126
School Board--5.83 mills/April 4, 198127
Library--1.22 mills/April 4, 198128
Fire Protection Dist. #1--All maint. millages prior to 199129
Fire Protection District #2--3 mills/October 17, 198130 ENROLLEDHB NO. 594
Page 25 of 44
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are additions.
Fire Protection District #3--3 mills/October 17, 19811
Fire Protection District #4--3 mills/October 17, 19812
Fire Protection District #5--5 mills/October 17, 19813
Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)4
Assessor's original millage5
Rapides6
Rapides Parish School Board--.20 mills/April 1, 19787
Rapides Parish School Board--15.20 mills/May 13, 19788
Gravity Drainage District #1 Main.--1 mill/October 17, 19819
Road District 1A (Ward 4)10
Road District 2C11
Road District 3A12
Road District 5A13
Road District 6A (Ward 6)14
Road District 7A (Ward 7)15
Road District 36 (Ward 8)16
Road District 9B (Ward 9)17
Road District 10A (Ward 10)18
Road District 2B (Ward 11)19
Fire District #8 (Maint.)--20 mills/April 30,198320
School District No. 11 (Ward 10)--2 mills/May 7, 198021
School District No. 50 (Ward 11)--2 mills/September 11, 198222
School Dist. No. 51 (Ward 5)--All maint. millages prior to 199023
Consolidated School Dist. No. 62--4.02 mills/April 4, 198724
Consolidated School Dist. No. 62--4.00 mills/April 16, 198825
Fire District No. 5--20 mills/Nov. 4, 198626
Fire District No. 3--12 mills/Oct. 19, 198527
Fire District No. 7--6 mills/May 3, 198628
Fire District No. 929
Fire District No. 10--20 mills/Nov. 4, 198630 ENROLLEDHB NO. 594
Page 26 of 44
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are additions.
Fire District No. 111
Fire District No. 122
Assessor's original millage3
Plainview Fire District No. 10--10 mills/19904
Fire District #45
Fire District #76
Senior Citizens7
Buckeye Recreational District8
Flatwoods Fire District9
Law Enforcement District (Additional)--Nov. 6, 198410
Fire District No. 6--20 mills11
Library--6.0 mills/January 15, 199412
Library--1.00 mill/September 30, 200613
Recreational District Ward 9--6.14 mills/November 17, 2001 14
Red River15
Law Enforcement District (Additional)--5 mills/April 5, 198016
St. Bernard17
St. Bernard Port, Harbor and Terminal District--All millages18
Library--All millages19
St. Charles20
Law Enforcement District (Add.)--7.75 mills/Nov. 4, 198021
Library--3 mills/September 27, 198622
Law Enforcement District –3.75 mills/July 16, 200523
Assessor's original millage24
St. Helena25
Parishwide Road District Maintenance26
Road District #1 Maintenance27
Sub-Road District #2 of Road District #2 Maintenance28
Road District #3 Maintenance29
Road District #4 Maintenance30 ENROLLEDHB NO. 594
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are additions.
Road District #5 Maintenance1
Road District #6 Maintenance2
Parish Library3
Fire Protection District #5 Maintenance4
Law Enforcement District--10 mills/May 3, 19865
Assessor's original millage6
Sub-Road District #1 of Road District #27
Fire Protection District #28
Fire Protection District #39
Florida Parishes Juvenile Detention Center--3 mills/199510
St. James11
St. James Hospital Board--4.31 mills/May 18, 197912
Gramercy Recreation District--5 mills/May 18, 197913
Law Enforcement District--6.00 mills/July 16, 198814
Assessment District, 198515
St. John16
Law Enforcement District (Additional)--15.18 mills/May 17, 198017
Assessor's original millage18
St. Landry19
Gravity Drainage District No. 1 of Ward 220
Fire District #321
Fire District #222
Fire District No. 523
St. Landry Parish School Board--12 mills/May 3, 198624
Jail Maintenance Tax--1 mill/January 19, 198025
Fire District No. 626
Acadia-St. Landry Hospital District--7 mills/November 2, 198227
Road District #11A, Sub-1--10.00 mills/199328
Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 198329
Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 198430
Road District #12, Ward 2--2.65 mills/January 1, 197931
Road District #1, Ward 332
Road District #4,-- 10 mills/July 21, 200133 ENROLLEDHB NO. 594
Page 28 of 44
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are additions.
Road District #5--15 mills/19931
Road District #6--15 mills/ May 4, 20022
Assessor's original millage3
South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 19914
St. Martin5
Assessor's original millage6
St. Mary7
Wax Lake East Drainage District8
Sub Gravity Drainage District of Wax Lake East9
Assessor--2.9 mills/198210
Hospital Service District No. 1--7.88 mills/199911
Hospital Service District No. 1--6 mills/199912
Hospital Service District No. 1--3.47 mills/200313
St. Tammany14
All millages listed on the tax roll, and in particular the parish library millages15
authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original16
millage, shall share on a pro rata basis.17
Tangipahoa18
Road Lighting District No. 2--5 mills/July 21, 199019
Library--.60 mills/198420
Library Maint.--2.60 mills/May 4, 198521
Garbage District # 1 Maint.--10 mills/March 26, 198322
Road District # 7 Maint.--5 mills/Sept. 11, 198223
Fire Dist. #1--2.10 mills/197824
Fire Protection District No. 1--7 mills/199825
Fire Dist. #1--5.65 mills/199626
Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)27
Fire Dist. #2--10 mills/199628
Law Enforcement District (Additional)--10 mills29
Drainage District #4 Maint.--3 mills/April 30, 198330 ENROLLEDHB NO. 594
Page 29 of 44
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are additions.
Assessor's original millage1
Gravity Drainage District No. 5--5 mills/April 7, 19902
Florida Parishes Juvenile Detention Center--3 mills/19953
Pontchatoula Recreation Dist.--10 mills/19964
Independence Recreation Dist.--15 mills/19965
Hammond Alternate School -- 3 mills/19966
Tensas7
Gravity Drainage Dist. No. 2--3 mills/October 3, 19928
Medical Services--12 mills/February 28, 19879
Assessor's additional millage--198810
Terrebonne11
All millages listed on the tax roll, except the sheriff's original millage, shall share a12
pro rata basis.13
Vermilion14
Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/197915
Road District No. 3--5 mills/197916
Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/197917
Library -- 1.12 mills/199418
Washington19
Washington Schools Spec. Main./Op.--0.90 mills/198420
School District #2 Maintenance--0.98 mills/198121
School District #2 Support--0.98 mills/ 198122
Bogalusa City Schools Main./Op.--23 mills/ 198923
Library--4.57 mills/ 198724
Angie School--5 mills/199025
Assessor's millage26
Rich. FD #2 -- 8 mills/199827
Bonner Creek Fire Dist.--8.46 mills/198728
Bonner Creek Fire Dist.--5 mills/199629
Spring Hill Fire Dist. #8--5.73 mills/199530 ENROLLEDHB NO. 594
Page 30 of 44
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are additions.
Spring Hill Fire District #8 -- 6 mills/19981
Mt. Herman Fire Dist. #9--16 mills/19952
Pine Fire Dist. #4--10 mills/19953
Angie Fire Dist. #5--10 mills/19924
Varnado Fire Dist. #6--10 mills/19925
Fire Dist. #7--5 mills/19966
Fire Dist. #7--12.27 mills/19927
Hayes Creek Fire District #3--17 mills/19998
Florida Parishes Juvenile Detention Center--3 mills/19959
West Baton Rouge10
Law Enforcement District (Additional)--5 mills/198011
West Carroll12
Ward 1 Road Maintenance--5.45 mills13
Ward 2 Road Maintenance--4.59 mills14
Ward 2 Special Tax--Road District #2--2.75 mills15
Ward 3 Road Maintenance--4.96 mills16
Ward 3 Special Tax--Road Dist. #3--2.98 mills17
Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills18
Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills19
Ward 4 Special Tax--Road Dist. #4-4--2.52 mills20
Ward 4 Special Tax--Road Dist. #4-6--3.17 mills21
Ward 5 Road Maintenance--4.78 mills22
Ward 5 Special Tax--Road Dist. No. 5--2.87 mills23
Public Health Unit Maintenance--1.5 mills/ 198024
Roads & Bridges--8 mills/March 30, 198525
School Parishwide Maintenance--10 mills/ 199026
Assessment District27
West Feliciana28
Law Enforcement District (Additional)--6 mills/198629
Assessor's original millage30 ENROLLEDHB NO. 594
Page 31 of 44
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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
millage authorized in 1975 for the parish health unit shall share as an operation and30 ENROLLEDHB NO. 594
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are additions.
maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction1
Tax and the Ward 10 School District Construction Tax shall each share as an operation and2
maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District3
#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,4
the BREC Capital Improvement Tax shall share as an operation and maintenance millage.5
Bond millages may share in the parish of Sabine; however, if there are no excess funds those6
millages levied for operation and maintenance of those taxing districts eligible for7
reimbursement shall have priority for reimbursement to the extent that funds are available.8
In the parish of Bossier, bond millages and operation and maintenance millages shall share9
on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided10
therein. 11
(3) In the parish of St. Tammany, the parish governing authority shall make12
available out of its allocated funds a sufficient amount for the operation and maintenance of13
the food stamp offices and the service office for veterans established under R.S. 29:261. In14
the parish of St. Tammany, the parish governing authority shall make available out of its15
allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of16
any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish17
Registrar of Voters Office, the parish governing authority shall make available out of its18
allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.19
Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be20
distributed to the St. Charles Department of Community Services to be used for the21
operation of an outreach program at the St. Rose Community Center. Of the funds allocated22
within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.23
Section 10. In the event the distribution to the tax collector in each parish and to the24
city of New Orleans is more than the amount necessary to satisfy the requirements of25
Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section26
9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen27
days after receipt thereof, shall distribute such remaining excess amount as follows, except28
as otherwise provided in Subsection D of this Section:29 ENROLLEDHB NO. 594
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are additions.
A. The portion of the excess equal to the ratio that the parish public school1
population bears to the total population of the parish shall be allocated and distributed to the2
respective city and parish school boards in the parish proportionate to the public school3
population of each.4
B. The next portion of the excess remaining after allocation and distribution to the5
school boards, equal to the ratio that the total population of all incorporated areas in the6
parish bears to the total parish population, shall be allocated and distributed to the respective7
incorporated municipalities of the parish proportionate to the respective population of each.8
C. The remaining portion of such excess, if any after allocation and distribution to9
the school boards and incorporated areas of a parish, shall be allocated and distributed to the10
parish governing authority.11
D. For purposes of this Subsection only, "tax recipient bodies" shall mean and12
include any recipient of excess funds hereunder. In the following parishes the tax collector13
thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt14
thereof, shall distribute such excess amount as follows:15
(1) In the parish of Plaquemines, one hundred percent thereof to the parish16
governing authority.17
(2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five18
percent thereof to the parish governing authority, and twenty-five percent thereof to the19
parish school board.20
(3) In the city of New Orleans, seventy percent thereof to the city of New Orleans21
and thirty percent thereof to the Orleans Parish School Board. 22
(4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,23
twenty-five percent thereof to the parish school board, and fifteen percent thereof to the24
incorporated municipalities in the parish, to be distributed to such incorporated25
municipalities pro rata on a population basis. However, no less than twenty-five percent of26
the funds distributed to the parish governing authority in this Paragraph shall be utilized for27
existing drainage projects and for providing for additional pumps for those projects and28
excluding normal labor operating costs and other normal operational costs; such funds may29
also be used to repair parish property damaged by storms.30 ENROLLEDHB NO. 594
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are additions.
(5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.1
Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the2
parish governing authority, twenty-five percent thereof to the parish school board except that3
in the parish of Washington, which has a dual parish and city school administration, the4
twenty-five percent to the school boards shall be prorated between the parish and city school5
systems on the basis of public school population, and twenty-five percent thereof to the6
incorporated municipalities in the parish, to be distributed to such incorporated7
municipalities pro rata on a population basis, except that in the parish of West Feliciana the8
initial fifteen thousand dollars of such excess shall be retained by the sheriff and the9
twenty-five percent for incorporated municipalities shall be distributed to the town of St.10
Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such11
excess shall be retained by the sheriff.12
(6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that13
the public school population of the parish bears to the total population of the parish shall be14
allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be15
allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the16
excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the17
incorporated municipalities in the parish, two thousand one hundred dollars to be distributed18
to each incorporated municipality and the balance thereof to be distributed to such19
incorporated municipalities pro rata on a population basis.20
(7) In the parish of St. Landry, thirty thousand dollars to the parish school board for21
the operation of two food processing plants and the remainder as follows: twenty-five22
percent to the sheriff for the operation and maintenance of his office; twenty-five percent to23
the parish school board for use by the school board; twenty-five percent to the municipalities24
of the parish, out of which five hundred dollars shall first be given to each municipality and25
the balance shall be distributed to the municipalities on the basis of the formula applying to26
the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.27
(8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the28
parish governing authority, thirty-three percent thereof to the parish school board, and29
twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed30 ENROLLEDHB NO. 594
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to such incorporated municipalities pro rata on a population basis; prior to the distribution1
of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an2
amount equal to any increase in the sheriff's commission deducted from library taxes over3
and above the percentage authorized to be deducted in the 1975 calendar year; and the4
balance of the excess shall be distributed as provided above in this Paragraph. However, in5
the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars6
of the excess, in addition to the commission provided in Section 6 of this Act, and the7
balance of the excess shall be distributed as provided above in this Paragraph; and further,8
in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand9
dollars of the excess, in addition to the commission provided in Section 6 of this Act, and10
the balance of the excess shall be distributed as provided above in this Paragraph.11
(9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish12
governing authority, thirty percent thereof to the parish school board, and thirty percent13
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated14
municipalities pro rata on a population basis.15
(10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish16
governing authority, thirty-five percent thereof to the parish school board, and thirty percent17
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated18
municipalities pro rata on a population basis.19
(11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,20
Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,21
Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish22
governing authority, thirty-three and one-third percent thereof to the parish school board, and23
thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to24
be distributed to such incorporated municipalities pro rata on a population basis. Further,25
in the parish of Evangeline the additional excess funds received by the school board as a26
result of the change in percentages from those provided in Act 719 of the 1975 Regular27
Session of the Louisiana Legislature shall be used solely for the purpose of restoring the28
salaries or benefits to those school board employees to the same level or amount as were29
paid prior to the recent reductions or decreases in such salaries or benefits; however, if the30 ENROLLEDHB NO. 594
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are additions.
excess funds are insufficient to restore the salaries or benefits to their former level or1
amount, then the excess funds shall be distributed on a pro rata basis. In the parish of2
Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association3
for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand4
dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as5
provided above in this Paragraph. In the parish of Union, the initial distribution shall be six6
thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for7
operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of8
fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of9
this Act, and the balance of the excess shall be distributed as provided above in this10
Paragraph. In the parish of St. Mary, the parish governing authority shall make available out11
of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the12
expenses of voter canvass required by law. In the parish of East Carroll the tax collector13
shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission14
provided in Section 6 of this Act, and the balance of the excess shall be distributed as15
provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up16
to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish17
governing authority before receiving its part designated in this Paragraph, by resolution18
passed by the parish school board before receiving its part as designated in this Paragraph,19
and a resolution from each municipality in said parish; each of the above bodies in Claiborne20
Parish may provide the same or a different percentage for the sheriff but not to exceed ten21
percent of its share. In the parish of Webster the tax collector may retain up to an aggregate22
of ten percent of the excess to be received by the cities of Minden and Springhill and upon23
passage of resolutions authorizing same by respective governing authorities may retain24
amounts fixed in the resolution not to exceed ten percent of excess received by the police25
jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.26
(12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three27
and one-third percent thereof to the parish governing authority, thirty-three and one-third28
percent thereof to the parish school board, and thirty-three and one-third percent thereof of29
such excess amount to the incorporated municipalities in the parish, in the same amounts of30 ENROLLEDHB NO. 594
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funds as were distributed to each in 1972 under the provisions of Act 4 of the 19721
Extraordinary Session except:2
(a) If the amount of excess funds is insufficient to supply the amounts distributed3
in 1972 to each incorporated municipality in the parish, the amount to be allocated and4
distributed to each incorporated municipality shall be reduced by the ratio that the amount5
of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore6
to the total amount of excess funds then so distributed to all of the incorporated7
municipalities in the parish; or8
(b) If the amount of such excess funds exceeds the amount necessary to supply the9
same amounts of excess funds distributed in 1972 to each incorporated municipality in the10
parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to11
each incorporated municipality in the parish in the ratio that the population in each bears to12
the total population of all of the incorporated municipalities in the parish.13
However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten14
thousand dollars of such excess amount, in addition to the commission provided in Section15
6 of this Act, to be used for the operation and maintenance of his department, and the16
balance of the excess shall be distributed as provided above in this Paragraph.17
(13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three18
percent thereof to the parish governing authority, thirty percent thereof to the city and parish19
school boards to be prorated between the city and parish school boards on the basis of public20
school population, and thirty-seven percent thereof to the incorporated municipalities in the21
parish, to be distributed to such incorporated municipalities pro rata on a population basis.22
(14) In the parish of Caddo, twenty-five percent thereof to the parish governing23
authority, thirty-five percent thereof to the parish school board, and forty percent thereof to24
the incorporated municipalities in the parish, to be distributed to such incorporated25
municipalities pro rata on a population basis.26
(15) In the parish of East Baton Rouge, such excess amount shall be distributed to27
the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,28
the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation29
Commission in proportion to the ad valorem taxes collected by or reimbursed to each and30 ENROLLEDHB NO. 594
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are additions.
sales taxes collected by each in the twelve-month period ending June 30, 1974, and every1
subsequent twelve-month period. However, twenty thousand dollars of such excess funds2
shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,3
Central, Brownsfield and East Side.4
(16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the5
parish governing authority, thirty-three and one-third percent thereof to the parish school6
board, and thirty-three and one-third percent thereof to the incorporated municipalities in the7
parish, two thousand one hundred dollars to be distributed to each incorporated municipality8
and the balance thereof to be distributed to such incorporated municipalities pro rata on a9
population basis.10
(17) In the parish of Beauregard, forty percent thereof to the parish governing11
authority, thirty-five percent thereof to the parish school board, and twenty-five percent12
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated13
municipalities pro rata on a population basis.14
(18) In the parish of Morehouse, one-third thereof to the parish school board,15
one-third thereof to the parish governing authority, and one-third thereof to the incorporated16
municipalities in the parish, to be distributed to such incorporated municipalities pro rata on17
a population basis.18
(19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent19
thereof to the parish governing authority.20
(20) In the parish of Lafourche, one hundred percent thereof to the parish governing21
authority, the first two hundred thousand dollars of which shall be used for existing parish22
roads.23
(21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish24
governing authority, one-third thereof to the parish school board, and one-third thereof to25
the incorporated municipalities in the parish, to be distributed to such incorporated26
municipalities pro rata on a population basis. Prior to the distribution of any excess funds27
in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,28
a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand29
dollars shall be disbursed to the LaSalle Association for Developmentally Delayed, however,30 ENROLLEDHB NO. 594
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none of these monies are to be used for salaries and provided that this amount is spent to1
directly assist the students, and the balance of the excess shall be distributed as provided2
above in this Paragraph.3
(22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall4
be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:5
thirty-three and one-third percent thereof to the parish governing authority, thirty-three and6
one-third percent thereof to the parish school board, and thirty-three and one-third percent7
thereof to the incorporated municipalities pro rata on a population basis.8
(23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the9
Vermilion Parish assessor.10
(24) In the parish of Red River, the initial distribution shall be two thousand five11
hundred dollars to the National Guard Armory located in said parish and the balance of the12
excess shall be distributed as provided in Subsections A, B and C of this Section.13
(25) In the parish of Assumption, the first twenty thousand dollars of excess shall14
be distributed to the Assumption Parish Assessor, with the residual being distributed as15
provided in Subsections A, B, and C of this Section.16
E. In the parishes of Allen and Cameron, such excess amounts shall not be expended17
until the parish or expending authority or agency has received the approval of a majority of18
the legislative delegation representing the parish, the senators and representatives each19
having an equal vote, provided that if there is a tie vote, the parish or expending authority20
or agency shall have one vote in order to break the tie vote.21
F. In order to provide flexibility in the use of excess funds, no excess funds shall be22
distributed to any recipient by the tax collector of the parish of Evangeline as provided in23
Section 10 of this Act until approval of such distribution of excess funds to each recipient24
thereof has been granted by the member or members of the House of Representatives and25
the Senate who represent the parish in the legislature. Such approval shall be requested by26
the chief executive officer of the recipient body who shall submit to the respective members27
of the legislature a written request for such excess funds, such written request to contain the28
amount of excess funds requested and the purpose for which they will be expended. Upon29
receipt, but only upon receipt, by the tax collector of the written approval of such a request30 ENROLLEDHB NO. 594
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are additions.
from each of the members of the legislature who represent the parish, the tax collector of the1
parish shall make the distribution requested provided that such distribution is in compliance2
with the provisions of this Act and particularly other provisions of Section 10 hereof.3
Section 11. The parish governing authority shall have the power and authority to4
expend such excess funds received by it for any governmental purpose or function and may5
allocate and distribute any portion of such excess funds received by it to its tax recipient6
bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.7
Section 12. In accordance with the provisions of this Act, the amount to be8
distributed to each parish and to the city of New Orleans during the Fiscal Year 2011-20129
shall be as follows:10
Total Due Sheriff's Retirement11
PARISHFY 2011-2012 Fund Contribution12
ACADIA $1,243,339 $146,222 $21,05413
ALLEN 523,583 72,474 9,55214
ASCENSION 2,184,224 125,824 19,80715
ASSUMPTION 471,379 85,419 8,02316
AVOYELLES 876,173 123,862 16,30817
BEAUREGARD 725,386 82,575 11,72318
BIENVILLE 298,291 58,450 8,14419
BOSSIER 2,299,118 167,209 45,86720
CADDO 4,947,085 538,403 208,62521
CALCASIEU 3,839,168 462,792 121,67622
CALDWELL 222,160 46,387 6,41523
CAMERON 160,330 48,839 8,04324
CATAHOULA 227,612 45,897 6,09325
CLAIBORNE 348,659 53,252 6,55526
CONCORDIA 433,842 71,591 9,77327
DESOTO 565,017 53,644 7,01828
EAST BATON ROUGE 8,564,622 698,061 240,83829
EAST CARROLL 148,496 43,445 6,65630 ENROLLEDHB NO. 594
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EAST FELICIANA 419,331 47,956 4,7861
EVANGELINE 692,809 71,591 10,5572
FRANKLIN 440,060 71,689 15,2223
GRANT 466,289 60,215 7,1794
IBERIA 1,496,695 217,813 37,1405
IBERVILLE 655,269 136,415 16,2886
JACKSON 329,779 64,040 9,9547
JEFFERSON 8,518,900 1,305,506 278,6228
JEFFERSON DAVIS 631,681 67,962 15,4039
LAFAYETTE 4,349,454 302,153 57,16810
LAFOURCHE 1,980,582 189,079 39,37211
LASALLE 313,819 53,742 7,01812
LINCOLN 895,509 71,297 18,54013
LIVINGSTON 2,570,402 164,659 26,58314
MADISON 230,614 43,445 8,06315
MOREHOUSE 573,366 98,168 18,23816
NATCHITOCHES 786,166 105,131 15,58417
ORLEANS 6,297,868 0 018
OUACHITA 3,008,943 268,319 64,34719
PLAQUEMINES 448,925 140,828 24,95520
POINTE COUPEE 477,269 62,863 8,48621
RAPIDES 2,653,816 318,727 75,42722
RED RIVER 186,194 41,287 2,95623
RICHLAND 432,006 64,236 13,73424
SABINE 506,236 67,178 10,39625
ST. BERNARD 699,633 340,008 60,42626
ST. CHARLES 1,060,066 103,954 19,28427
ST. HELENA 234,403 43,739 5,85228
ST. JAMES 453,969 91,009 15,26229
ST. JOHN 935,240 116,115 14,15630 ENROLLEDHB NO. 594
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ST. LANDRY 1,684,513 268,711 40,4781
ST. MARTIN 1,071,760 109,936 12,5882
ST. MARY 1,092,032 185,842 36,7183
ST. TAMMANY 4,818,858 269,888 48,1804
TANGIPAHOA 2,394,132 271,948 37,4625
TENSAS 110,171 33,637 5,3496
TERREBONNE 2,210,958 218,990 43,7367
UNION 469,806 57,861 8,2248
VERMILION 1,178,123 119,645 20,1899
VERNON 1,015,954 159,560 22,36110
WASHINGTON 963,657 132,296 18,54011
WEBSTER 854,582 104,739 22,74312
WEST BATON ROUGE 468,470 73,258 10,37613
WEST CARROLL 242,557 45,504 9,37114
WEST FELICIANA 287,703 39,620 3,78015
WINN 312,94862,078 7,58116
TOTAL $90,000,000 $9,806,983 $ 2,010,84417
Section 13. The state treasurer shall distribute one-third of the total amount herein18
allocated to the parishes from the revenue sharing fund to the parish tax collector, or in19
Orleans Parish to the city of New Orleans, not later than the first day of December in each20
year, one-third thereof not later than the fifteenth day of March in each year and one-third21
thereof not later than the fifteenth day of May in each year, and each one-third of the total22
allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 1023
of this Act; however, the legislative auditor may authorize the granting of additional sums24
due any recipient in advance upon a showing that the advance receipt of such funds is25
reasonably necessary. If the state treasurer does not distribute said fund on or before the26
dates specified in this Act, any interest or other income derived by the state from the parish27
allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis28
together with the principal amounts due the parishes under the provisions of this Act. Any29
interest or other income derived by the parish tax collector or the city of New Orleans from30 ENROLLEDHB NO. 594
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are additions.
the investment or other use of such total parish allocations received from the state treasurer,1
earned prior to the distributions within the parish as required by the foregoing provisions of2
this Act, shall be paid over a pro rata basis together with the principal amounts due the local3
recipients under the provisions of this Act upon distribution thereto, and the parish tax4
collectors or the city of New Orleans may retain only investment income earned on that5
portion of the total parish allocation to which they are otherwise entitled under the provisions6
of this Act. In light of the fact that all assessment roll figures will not be available in time7
to base the December distribution by the treasurer on current figures, the distribution of8
funds on the first day of December pursuant to this Act shall be based on the distribution9
figures for Fiscal Year 2009-2010. The remaining two distributions on the fifteenth day of10
March and the fifteenth day of May shall be based on current figures for Fiscal Year 2010-11
2011, and such distributions shall be adjusted to compensate for the differences resulting in12
the use of the Fiscal Year 2009-2010 figures for the December distribution. 13
Section 14. On or before such date as shall be established by the state treasurer, each14
tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually15
shall file with the state treasurer, on such forms as the state treasurer may require, all16
information necessary to the computation of the funds to be distributed within the parishes,17
including, but not limited to, a listing of all such local entities seeking eligibility for funds18
as a tax recipient body under the qualifications set out in Section 1(a), all new millages of19
such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the20
tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing21
funds as tax recipient bodies. The listing shall include such verification for eligibility as22
may be required by the state treasurer and, notwithstanding the provisions of Section 1223
hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the24
state treasurer of such information and verification. The same authorities shall in the same25
manner submit to the state treasurer a statement of the amount of revenue sharing funds26
distributed to each recipient of such funds, including the amount deducted for sheriffs'27
commissions and for retirement system contributions and shall state clearly on such forms28
the amount of the distribution to each such recipient which is derived from excess funds and29
the amount of such distribution which represents reimbursement for tax losses by reasons30 ENROLLEDHB NO. 594
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of the homestead exemption. Such statement shall also include the amount of any revenue1
sharing funds which remain to be distributed and the recipients to which such remaining2
funds will be distributed.3
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: