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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. Requires certain public notice and hearings before agreements are
entered into which have the effect of making property exempt from ad valorem taxes in
certain parishes. (7/1/11)
AN ACT1
To enact R.S. 47:1713, relative to ad valorem property tax; to require certain public notice2
and hearing requirements before agreements are entered into which have the effect3
of making property exempt for the tax of certain tax authorities in certain parishes;4
to impose requirements for disbursement of in lieu taxes received from transferred5
property in certain parishes; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1713 is hereby enacted to read as follows: 8
ยง1713. Requirements for hearing on entering agreements regarding ad valorem9
property taxes in certain parishes; requirements for10
disbursement of in lieu taxes received from transferred property11
A.(1) Notwithstanding any other law to the contrary, and except as12
provided in Paragraph (2) of this Subsection, before any governmental entity13
in any parish with a population between twenty-one thousand and twenty-two14
thousand two hundred according to the most recent federal decennial census15
enters into a cooperative endeavor or other agreement which would have the16
effect of making any private property, movable or immovable, ad valorem tax17 SB NO. 54
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
exempt public property or otherwise exempt from an ad valorem property tax,1
the governing authority of the governmental entity shall approve the proposed2
agreement at a public hearing which shall be held in accordance with the open3
meetings law and, in addition to any other requirements of the open meetings4
law, public notice of the time, place, and subject matter of such hearing shall be5
published on two separate days no less than thirty days before the public6
hearing. Such public notice shall be published in the official journal of the7
governmental entity, and another newspaper with a larger circulation within8
the parish other than the official journal of the governmental entity, if there is9
one.10
(2) The provisions of this Subsection shall not apply to any cooperative11
endeavor agreement with the state and parish entered into prior to July 1, 2011.12
B. Notwithstanding any other law to the contrary or the terms of any13
cooperative endeavor or other agreement to the contrary, in any parish with a14
population between twenty-one thousand and twenty-two thousand two15
hundred according to the most recent federal decennial census, any payments16
received by any governmental entity from or on behalf of an individual or other17
private entity on or after July 1, 2011 which are in lieu of ad valorem property18
taxes which would have been due on property, movable or immovable,19
transferred by a government entity to the individual or other private entity as20
owner, leaseholder, licensee, or holder of any other right to occupy or use, shall21
be promptly distributed by the receiving governmental entity to each ad22
valorem property tax recipient body which has levied a tax on the property23
transferred in the same proportion that the millages levied by the tax recipient24
body bears to the total millages levied by all the tax recipient bodies.25
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor26
and subsequently approved by the legislature, this Act shall become effective on July 1,27
2011, or on the day following such approval by the legislature, whichever is later.28 SB NO. 54
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Cathy Wells.
DIGEST
Amedee (SB 54)
Proposed law requires the governing authority of any governmental entity in any parish with
a population between 21,000 and 22,200, according to the most recent federal decennial
census, before it enters into a cooperative endeavor or other agreement which would have
the effect of making any private property, movable or immovable, ad valorem tax exempt
public property or otherwise exempt from an ad valorem property tax, to approve the
proposed agreement at a public hearing.
Proposed law further requires public notice the second of which is of the time, place, and
subject matter of the hearing to be published on two separate days not less than 30 days
before the public hearing. Publication must be in the official journal of the governmental
entity , and another newspaper with a larger circulation within the parish other than the
official journal of the governmental entity, if there is one.
Proposed law exempts any cooperative endeavor agreement with the state and parish entered
into prior to July 1, 2011 from the provisions of this Act.
Proposed law requires, except as provided in any cooperative endeavor agreement or other
agreements to the contrary, any payments received by any governmental entity from or on
behalf of an individual or other private entity on or after July 1, 2011 which are in lieu of ad
valorem property taxes which would have been due on property, movable or immovable,
transferred by a government entity to the individual or other private entity as owner,
leaseholder, licensee, or holder of any other right to occupy or use, be promptly distributed
by the receiving governmental entity to each ad valorem property tax recipient body which
has levied a tax on the property transferred in the same proportion that the millages levied
by the tax recipient body bears to the total millages levied by all the tax recipient bodies.
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.
Senate Floor Amendments to engrossed bill.
1. Changes from authorizing the prohibition of certain property from being
considered exempt from ad valorem property tax to requiring public notice
and hearing before agreements are entered into which have the effect of
making property exempt from ad valorem tax.