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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2011
SENATE BILL NO. 54
BY SENATOR AMEDEE
TAX/AD VALOREM. Prohibits property transferred to the state or to a political subdivision
whose ultimate primary use will be for a private commercial or industrial enterprise from
being considered exempt from property taxes in certain parishes unless the tax recipient
bodies in the parish which levy over half of the millages in the parish each adopt a resolution
approving such transfer. (gov sig)
AN ACT1
To enact R.S. 47:1713, relative to ad valorem property tax; to authorize the prohibition of2
certain property from being considered exempt in certain parishes; and to provide for3
related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:1713 is hereby enacted to read as follows: 6
ยง1713. Requirement for exemption of property used for a private commercial7
or industrial enterprise in certain parishes8
A. Notwithstanding any other law to the contrary, in any parish with a9
population between twenty-one thousand and twenty-two thousand two10
hundred according to the most recent federal decennial census, no private11
property transferred to the state or to a political subdivision of the state or to12
any agency or instrumentality thereof whose ultimate primary use will be for13
a private commercial or industrial enterprise shall be considered public14
property or otherwise exempt from ad valorem property taxes pursuant to15
Article VI, Section 18 or Article VII, Section 21 of the Constitution of Louisiana16
unless the ad valorem property tax recipient body or bodies in the parish which17 SB NO. 54
SLS 11RS-42 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
levy over half of the millages in such parish each adopt a resolution approving1
such transfer.2
B. Before such resolution is adopted, a public hearing shall be held by the3
tax recipient body or bodies to discuss the proposed approval in accordance4
with the open meetings law and, in addition to any other requirements of the5
open meetings law, public notice of the time, place, and subject matter of such6
hearing shall be published on two separate days no less than thirty days before7
the public hearing. Such public notice shall be published in the official journal8
of the political subdivision, and another newspaper with a larger circulation9
within the parish other than the official journal of the political subdivision, if10
there is one.11
Section 2. This Act shall become effective upon signature by the governor or, if not12
signed by the governor, upon expiration of the time for bills to become law without signature13
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If14
vetoed by the governor and subsequently approved by the legislature, this Act shall become15
effective on the day following such approval.16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Proposed law prohibits private property transferred to the state or to a political subdivision
or to any agency or instrumentality thereof whose ultimate primary use will be for a private
commercial or industrial enterprise from being considered public property or otherwise
exempt from property taxes in any parish with a population between 21,000 and 22,200
unless the ad valorem property tax recipient body or bodies in the parish which levy over
half of the millages in such parish each adopt a resolution approving such transfer.
Requires a public hearing to be held by the tax recipient body or bodies to discuss the
proposed approval in accordance with the open meetings law before a resolution of approval
is adopted and, in addition to any other requirements of the open meetings law, public notice
of the time, place, and subject matter of such hearing shall be published on two separate days
no less than thirty days before the public hearing. Such public notice shall be published in
the official journal of the political subdivision, and another newspaper with a larger
circulation within the parish other than the official journal of the political subdivision, if
there is one.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:1713)