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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 for the tax of certain tax authorities3
in certain parishes; and to provide for 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 but subject to the9
provisions of Subsection C of this Section, in any parish with a population10
between twenty-one thousand and twenty-two thousand two hundred according11
to the most recent federal decennial census, no property, whether such property12
is movable or immovable, transferred to the state or to a political subdivision13
of the state or to any agency or instrumentality thereof whose ultimate primary14
use will be for a private commercial or industrial enterprise shall be considered15
public property or otherwise exempt from an ad valorem property tax pursuant16
to Article VI, Section 18 or Article VII, Section 21 of the Constitution of17 SB NO. 54
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Louisiana unless the ad valorem property tax recipient body which levied the1
tax adopts a resolution approving the transfer.2
B. Before such resolution is adopted, a public hearing shall be held by the3
tax recipient body to discuss the proposed approval in accordance with the open4
meetings law and, in addition to any other requirements of the open meetings5
law, public notice of the time, place, and subject matter of such hearing shall be6
published on two separate days no less than thirty days before the public7
hearing. Such public notice shall be published in the official journal of the8
political subdivision, and another newspaper with a larger circulation within the9
parish other than the official journal of the political subdivision, if there is one.10
C. The provisions of this Section shall not apply to any property, whether11
such property is movable or immovable, owned, leased, occupied or used by any12
company, or any affiliate thereof, if such company entered into a cooperative13
endeavor agreement with the state and parish prior to July 1, 2011, regardless14
of whether such property interest, whether ownership, leasehold, license or15
other right to occupy or use, is acquired prior or subsequent to such date. The16
term "affiliate" as used in this Section shall mean an entity that is related to a17
company, directly or indirectly, by means of the ownership, or of the common18
ownership, of an equity or membership interest by either party.19
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor20
and subsequently approved by the legislature, this Act shall become effective on July 1,21
2011, or on the day following such approval by the legislature, whichever is later.22
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Riley Boudreaux.
DIGEST
Amedee (SB 54)
Proposed law prohibits 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 an ad valorem property tax in any parish with a population between 21,000 and
22,200 unless the tax recipient body which levied the tax adopts a resolution approving the
transfer. SB NO. 54
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Inapplicable to property of companies which entered into a cooperative endeavor agreement
with the state and parish prior to July 1, 2011, regardless of whether the property interest,
whether ownership, leasehold, license or other right to occupy or use, is acquired prior or
subsequent to such date.
Requires a public hearing to be held by the tax recipient body to discuss the proposed
approval. Public notice of the time, place, and subject matter of the hearing must be
published on two separate days no less than 30 days before the public hearing. Publication
must be 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 July 1, 2011.
(Adds R.S. 47:1713)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Authorizes each tax recipient body in the parish to determine if it approves
the transfer and considers the transferred property public property and
exempt from the tax levied by the tax recipient.
2. Makes the proposed law inapplicable to property of companies which
entered into a cooperative endeavor agreement with the state and parish prior
to July 1, 2011.