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Regular Session, 2011 ENROLLED
SENATE BILL NO. 120
BY SENATOR MURRAY
AN ACT1
To amend and reenact the heading of Part V of Chapter 16 of Title 25 of the Louisiana2
Revised Statutes of 1950, and R.S. 25:796, 797(A)(5) and (B), 798(1) and (3),3
799(A)(1), (B), (C)(1)(b), (g), (j), and (k), (D)(2)(b), (F), (I), and (K)(2) and to repeal4
R.S. 25:799(J)(3), relative to the French Quarter-Marigny Historic Area Management5
District; to provide relative to the name, boundaries, purpose, powers, governance,6
and funding of the district; to remove authority for special ad valorem tax and parcel7
fee; to provide for the creation of subdistricts; and to provide for related matters.8
Notice of intention to introduce this Act has been published.9
Be it enacted by the Legislature of Louisiana:10
Section 1. The heading of Part V of Chapter 16 of Title 25 of the Louisiana Revised11
Statutes of 1950, and R.S. 25:796, 797(A)(5) and (B), 798(1) and (3), 799(A)(1), (B),12
(C)(1)(b), (g), (j), and (k), (D)(2)(b), (F), (I), and (K)(2) are hereby amended and reenacted13
to read as follows:14
PART V. FRENCH QUARTER -MARIGNY HISTORIC AREA15
MANAGEMENT DISTRICT16
§796. Short title17
This Part shall be referred to as the "French Quarter -Marigny Historic Area18
Management District."19
§797. Findings; declaration of necessity; and purpose20
A. The legislature finds that:21
* * *22
(5) Although the city of New Orleans increased its funding of sanitation and23
public safety services in the French Quarter and Marigny Triangle post-Katrina, the24
city's resources are limited and must be divided city-wide among its many25
neighborhoods destroyed by Hurricane Katrina. Therefore, to protect and improve26
Louisiana's tourism industry and economy and to preserve public health, safety, and27
ACT No. 304 SB NO. 120 ENROLLED
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welfare, it is necessary and essential for the state to assist in revitalizing New1
Orleans' flagging tourism industry by creating and funding, subject to appropriations,2
an historic area management district to respond to post-Katrina dynamics that is3
composed of the state's most historic district, the French Quarter, and a section of its4
third most historic district, the Faubourg Marigny.5
B. Purpose. The purpose of the district shall be to strengthen the district as6
a National Historic Landmark, a historic residential district, and a vital7
component of Louisiana's tourism industry by investing and reinvesting public funds8
in the district to aid in the preservation of the district's architecture, quaint charm,9
and tout ensemble, to beautify its appearance, to improve public safety, to foster10
quality experiences and quality of life within its boundaries, and to improve11
commercial and residential vitality; thereby vastly increasing the quantity of the12
district's local, national, and international visitors and full-time residents, as well as13
to protect and improve the tourism industry and to promote economic development14
throughout the state.15
§798. Definitions16
As used in this Part, unless the context requires otherwise, the following17
terms shall have the following meaning:18
(1) "Board" means the board of commissioners of the French Quarter -19
Marigny Historic Area Management District.20
* * *21
(3) "District" means the French Quarter -Marigny Historic Area Management22
District.23
§799. Creation of the French Quarter -Marigny Historic Area Management District24
A. Creation. (1) There is hereby created within the city of New Orleans a25
body politic and corporate which shall be known as the French Quarter -Marigny26
Historic Area Management District. The district shall be a political subdivision of27
the state, as defined in the Constitution of Louisiana, to exist until June 30, 201428
2021, unless such date is extended by law.29
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B. Boundaries. The district shall be comprised of the area of the city of New1
Orleans lying within the following boundaries: the Mississippi River, the center line2
of Canal Street, the rear property line of the properties fronting on the lake side of3
North Rampart Street, the rear property line of the properties fronting on the4
downriver side of Esplanade Avenue, the rear property line of the properties fronting5
on the lake side of Royal Street, the rear property line of the properties fronting on6
the upriver side of Touro Street, the rear property line of the properties fronting on7
the lake side of North Rampart Street, and the center line of Elysian Fields Avenue8
to the Mississippi River.9
C. Governance. (1) The district shall be governed by a board of10
commissioners consisting of thirteen members as follows:11
* * *12
(b) One person who is either domiciled, owns or operates a business, or13
employed full-time, and a qualified elector in the district, appointed by the Vieux14
Carre Property Owners, Residents and Associates, Inc.15
* * *16
(g) One person who is either employed full-time, or owns or operates a17
business, in the district, appointed by the Bourbon Street Merchants Association.18
Bourbon Business Alliance.19
* * *20
(j) One person who is domiciled, owns or operates a business located, or is21
employed full-time, and a qualified elector in the district, appointed by the French22
Quarter Citizens, Inc.23
(k) One person who is domiciled, owns or operates a business, or is employed24
full-time, and a qualified elector in the district, appointed by the Faubourg Marigny25
Improvement Association, Inc. North Rampart Main Street, Inc.26
* * *27
D. * * *28
* * *29
(2) Notwithstanding any power or authority granted elsewhere in this Part,30 SB NO. 120 ENROLLED
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the board shall have no power or authority:1
* * *2
(b) Related to creating bond indebtedness, exercising eminent domain,3
zoning, regulating historic preservation or land use, permitting, or prosecuting or4
citing violations. Notwithstanding the foregoing, the board shall have the power and5
authority to prosecute an adjudication and to cite violations if the governing6
authority of the city of New Orleans delegates such power and authority to the board.7
* * *8
F. Funding. The board may apply for, contract for, receive, and expend for9
its purposes any appropriation or grant from the state, its political subdivisions, the10
federal government, or any other public or private source. However, the board shall11
use the proceeds of a tax or parcel fee authorized by Subsection I of this Section12
solely for the purposes described in that Subsection.13
* * *14
I. Taxing authority. (1) The governing authority of the city of New Orleans15
is hereby authorized to levy and collect annually a special ad valorem tax or parcel16
fee described in this Subsection on each parcel located in the district subject to and17
in accordance with the provisions of this Subsection.18
(2) The amount of the annual tax or parcel fee shall be as follows, based on19
the classification of the parcel:20
(a) For each Tier One Parcel, a flat parcel fee of one hundred eighty-five21
dollars per year.22
(b) For each Tier Two Parcel, a flat parcel fee of three hundred ninety- five23
dollars per year.24
(c) For each Tier Three Parcel, an ad valorem tax in the amount of two and25
one-half mills per year on the assessed value of the parcel for 2009.26
(3) The parcels that shall be classified as Tier Three Parcels and the amount27
of the annual tax assessed against a Tier Three Parcel are fixed based on the assessed28
value of that parcel in 2009 and shall not increase or decrease with an increase or29
decrease in the assessed value of the parcel.30 SB NO. 120 ENROLLED
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(4) The amount of the tax or parcel fee for each parcel classification shall be1
fixed and shall not change prior to the expiration of the term of this tax or parcel fee.2
(5) The following defined terms are used in this Subsection:3
(a) The term "parcel" means a tract of land in the district, including all4
buildings and improvements thereon, excluding any property that is exempt in full5
from ad valorem taxation.6
(b) The term "Tier One Parcel" means a parcel that is used solely for7
residential purposes as either a single family dwelling or a multiple family dwelling8
with no more than four residential units. If any unit or portion of the parcel is used9
for commercial or any other non-residential purpose, the entire parcel shall not be10
a Tier One Parcel and instead shall be classified as either a Tier Two Parcel or a Tier11
Three Parcel. Except for a timeshare unit, which is classified as provided in this12
Subsection, a parcel that is used in whole or in part for short term rentals of less than13
sixty days at a time shall not be a Tier One Parcel and instead shall be classified as14
either a Tier Two Parcel or a Tier Three Parcel.15
(c) The term "Tier Two Parcel" means a parcel that does not qualify as a Tier16
One Parcel and for which the amount of ad valorem taxes payable with respect to17
that parcel for 2009 was less than $50,000.18
(d) The term "Tier Three Parcel" means a parcel that does not qualify as a19
Tier One Parcel and for which the amount of ad valorem taxes payable for 2009 was20
equal to or exceeded $50,000.21
(6) Each condominium parcel as defined in R.S. 9:1121.103 shall be a22
separate parcel for purposes of this Subsection, and, pursuant to R.S. 9:1121.105, the23
tax or parcel fee authorized by this Subsection shall be assessed against each24
individual condominium parcel. However, condominium property consisting25
exclusively of parking spaces shall be deemed to be a single parcel and the tax or26
parcel fee authorized by this Subsection shall be assessed against the entire27
condominium property as a single entity and shall be payable by the condominium28
association.29
(7) Each timeshare unit as defined in R.S. 9:1131.2 (and not each use period)30 SB NO. 120 ENROLLED
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shall be classified as a separate parcel for purposes of this Subsection, and, pursuant1
to R.S. 9:1131.9, the tax or parcel fee authorized by this Subsection shall be assessed2
against the timeshare property as a single entity unless the timeshare property is3
subject to the Louisiana Condominium Act, R.S. 9:1121.101 et seq., in which case4
the tax or parcel fee shall be assessed as provided in R.S. 9:1121.105.5
(8) No tax or parcel fee shall be imposed under this Subsection upon any6
parcel whose owner qualifies under the Louisiana Special Assessment Level7
pursuant to Article VII, Section 18(G)(1) of the Constitution of Louisiana.8
(9) The proceeds of the tax and parcel fee shall be used solely and exclusively9
for the following purposes:10
(a) Public safety, security, and crime prevention.11
(b) Hiring an executive director.12
(c) Reasonable operating and administrative expenses of the district.13
(10) (a) The tax or parcel fee shall be levied and collected only after the14
question of its imposition has been submitted to and approved by a majority of15
registered voters of the district voting on the question at an election to be conducted16
in accordance with the Louisiana Election Code on a date selected by the board.17
(b) The authority to levy the tax or parcel fee shall expire after the levy of the18
tax or parcel fee for 2014.19
(c) The tax or parcel fee authorized by this Subsection may be renewed for20
an additional term not to exceed five years only after both of the following have21
occurred:22
(i) The renewal is authorized by additional legislation.23
(ii) The question of renewal is submitted to and approved by a majority of24
registered voters of the district voting on the question at an election to be conducted25
in accordance with the Louisiana Election Code on a date selected by the board.26
(11) The tax or parcel fee shall be collected in the same manner and at the27
same time as ad valorem taxes on property subject to taxation by the city are levied28
and collected.29
(12) Any tax or parcel fee which is unpaid shall be added to the tax rolls of30 SB NO. 120 ENROLLED
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the city and shall be enforced with the same authority and subject to the same1
penalties and procedures as unpaid ad valorem taxes.2
(13) The proceeds of the tax or parcel fee shall be paid over to the Board of3
Liquidation, City Debt, day-by-day as the same are collected and received by the4
appropriate officials of the city of New Orleans and maintained in a separate account.5
The proceeds shall be paid out by the Board of Liquidation, City Debt, solely for the6
purposes provided in this Subsection upon warrants or drafts on the Board of7
Liquidation, City Debt, by the appropriate officials of the city and the treasurer of8
the district.9
(14) It is the purpose and intent of this Subsection that any services provided10
by the district shall be for the enhancement of public safety, security, and crime11
prevention in the district and shall be supplemental to, and not in lieu of, personnel,12
police, and other services provided in the district by the city of New Orleans and its13
agencies and departments.14
(15) If the district ceases to exist, the authority to levy the tax or parcel fee15
provided by this Subsection shall immediately cease and all remaining unspent funds16
of the district, if any, shall be transmitted to the city of New Orleans and such funds17
shall be maintained in a separate account by the city and shall be used only for18
enhancement of public safety, security, and crime prevention in the district.19
I. Subdistricts. (1) The district shall consist of four subdistricts: the20
Vieux Carre, the Iberville Corridor, the Treme, and the Faubourg Marigny.21
(a) The Vieux Carre subdistrict shall be comprised of the area of the22
district lying within the following boundaries: the Mississippi River, the center23
line of Iberville Street, the center line of North Rampart Street, the center line24
of Esplanade Avenue to the Mississippi River.25
(b) The Iberville Corridor subdistrict shall be comprised of the area of26
the district lying within the following boundaries: the Mississippi River, the27
center line of Canal Street, the center line of North Rampart Street, the center28
line of Iberville Street to the Mississippi River.29
(c) The Treme subdistrict shall be comprised of the area of the district30 SB NO. 120 ENROLLED
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lying within the following boundaries: the center line of Canal Street, the rear1
property line of the properties fronting on the lake side of North Rampart2
Street, the rear property line of the properties fronting on the down river side3
of Esplanade Avenue, the center line of North Rampart Street to the center line4
of Canal Street.5
(d) The Faubourg Marigny subdistrict shall be comprised of the area of6
the district lying within the following boundaries: the Mississippi River, the7
center line of Esplanade Avenue, the center line of North Rampart Street, the8
rear property line of the properties fronting on the down river side of Esplanade9
Avenue to the Mississippi River.10
* * *11
K. Miscellaneous.* * *12
* * *13
(2) A person who serves as a member of the board or a committee of the14
district shall not be individually liable for any act or omission as provided in R.S.15
9:2792.4 or any other provision of law.16
Section 2. R.S. 25:799(J)(3) is hereby repealed in its entirety.17
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: