ENROLLED
Page 1 of 42
ACT No. 516
Regular Session, 2012
HOUSE BILL NO. 1091
BY REPRESENTATIVE FANNIN
AN ACT1
To provide with respect to the Revenue Sharing Fund and the allocation and distribution2
thereof for Fiscal Year 2012-2013; 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
(3) "Tax recipient bodies" shall also mean those special taxing districts and other21
bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which22
had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 197723
Regular Session and were subsequently determined by the state treasurer to be ineligible for24 ENROLLEDHB NO. 1091
Page 2 of 42
such participation under the provisions of Act 592 of the 1978 Regular Session. The1
exclusive listing of all such special taxing districts and other bodies is as follows:2
Acadia3
Mermentau River Harbor & Terminal4
Allen5
Elizabeth Recreation District #36
Kinder Recreation District #2--Maintenance7
Hospital Service District #3--Maintenance8
Ascension9
Lighting District #610
Lighting District #711
Avoyelles12
Red River Waterway District--Capital Outlay13
Red River Waterway District--Operations14
Beauregard15
Waterworks District #3--Ward 416
Waterworks District #3--Ward Bienville17
Fire Protection District #618
Hospital Service District #219
Caldwell20
Columbia Heights Sewerage21
Cameron22
Cameron Water District #1--Maintenance23
Water District #7--Maintenance24
Grand Lake Recreation District--Maintenance25
Water District #10--Maintenance26
Fire District #10--Maintenance27 ENROLLEDHB NO. 1091
Page 3 of 42
Catahoula1
Hospital District #22
Claiborne3
Hospital District #14
Concordia5
Recreation District #3--Maintenance6
Fire Protection District #17
Evangeline8
Cemetery Tax District--Ward 49
Cemetery Tax District #110
Cemetery Tax District #611
Water District #1--Maintenance12
Evangeline Parish School Board13
Consolidated School District No. 214
Evangeline Parish School Board15
Consolidated School District No. 716
Grant17
Hospital District #118
Recreational District #219
Jefferson20
Ambulance Service #121
Community Center Playground District #122
Community Center Playground District #1023
Community Center Playground District #1124
Community Center Playground District #1225
Community Center Playground District #1326
Community Center Playground District #1427
Community Center Playground District #1528
Fire Protection District #529
Fire Protection District #630
Sewerage District #831 ENROLLEDHB NO. 1091
Page 4 of 42
Sewerage District #91
Jefferson Hospital District #12
LaSalle3
Sewer Maintenance4
Recreation District #55
Livingston6
Road Light District #27
Fire Protection District #18
Fire Protection District #49
Recreation District #310
Morehouse11
Bastrop Area Fire District #212
Fire District #1--Ward 613
Fire District #1--Ward 1014
Pointe Coupee15
Sewerage District #116
Rapides17
Waterworks #11A--Maintenance18
Recreational--Maintenance19
St. James20
Road Light District #1A21
Road Light District #222
Road Light District #423
St. Landry24
Fire Protection District #325
St. Martin26
Sewerage District27
St. Mary28
West St. Mary Parish Port Commission29
St. Tammany30
Fire District #431 ENROLLEDHB NO. 1091
Page 5 of 42
Fire District #51
Fire District #72
Fire District #93
Fire District #104
Recreation District #25
Tangipahoa6
Hospital District #1--Maintenance7
Union8
Hospital Service--Tri-Ward9
Hospital Service--East Union10
Vermilion11
Ward 8 Public Cemetery12
(4) "Tax recipient bodies" shall also mean the following special taxing districts and13
other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and14
which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and15
Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive16
listing of all such special taxing districts and other bodies is as follows:17
Assumption18
Road Lighting District #219
Bossier20
Cypress Back Bayou Recreation Tax--Bonds/Maintenance21
East Baton Rouge22
Village St. George Fire District23
Ouachita24
Cooley Hospital Tax25
Sterlington Sewerage District26
Fire District No. 1--Maintenance27
North Monroe Sewerage District No. 1--Maintenance28
Road Light District No. 529
Road Light District #130
Road Light District #331 ENROLLEDHB NO. 1091
Page 6 of 42
Road Light District #41
East Ouachita Recreational District2
Terrebonne3
Road Lighting District No. 44
Road Lighting District No. 5--Maintenance5
Road Lighting District No. 66
Road Lighting District No. 8--Maintenance7
Road Lighting District No. 9--Maintenance8
Road Lighting District No. 10--Maintenance9
Fire Protection District No. 4-A--Maintenance10
Fire Protection District No. 5--Maintenance11
Fire Protection No. 8--Maintenance12
Fire Protection District No. 10--Maintenance13
Sanitation District No. 1--Maintenance14
Recreation District No. 1--Maintenance15
Recreation District No. 4--Maintenance16
Road Lighting District No. 1--Maintenance17
Road Lighting District No. 2--Maintenance18
Road Lighting District No. 3A19
Fire Protection District No. 123--Maintenance20
Fire Protection District No. 9--Maintenance21
Road Lighting District No. 7--Maintenance22
St. Tammany23
Mosquito District No. 2(A)--10 mills24
Mosquito District No. 2(B)--10 mills25
(5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for26
purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section27
26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January28
1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but29
not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely30
to those taxes authorized and collected prior to January 1, 1978.31 ENROLLEDHB NO. 1091
Page 7 of 42
(b) "Population" shall mean that enumeration of persons within the state, its1
parishes, and incorporated municipalities determined by the U.S. Census Bureau. Such2
determination shall be the latest release by the U.S. Census Bureau before the start of the3
current fiscal year. The population estimates shall have no effect on the distribution for the4
fiscal year in which they are made but shall be utilized for purposes of this Act and for5
distribution during the current fiscal year.6
(c) "Homesteads" shall mean that enumeration of homestead exemption claims filed7
with the assessors as determined by the Louisiana Tax Commission as of November fifteenth8
of the current calendar year from the original tax rolls submitted to the commission prior to9
any adjustments thereto.10
(d) "Public school population" shall mean the enumeration of enrollments contained11
in the Department of Education Annual Report for the preceding school year.12
(e) "City of New Orleans", unless otherwise indicated herein, shall mean only the13
city of New Orleans, the Orleans Levee District, the Sewerage and Water Board of New14
Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish School Board and15
reference in this Act to tax recipient bodies in the city of New Orleans shall refer only to the16
aforesaid entities.17
Section 2. The revenue sharing fund for the Fiscal Year 2012-2013 shall consist of18
the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.19
Section 3. The amount to be distributed annually to each parish from the revenue20
sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of21
the total fund which is equal to the ratio which the population of the parish bears to the total22
state population, and (b) an amount equal to that percentage of twenty percent of the total23
fund which is equal to the ratio which the number of homesteads in the parish bears to the24
total number of homesteads in the state. As used in this Section, the term "homesteads" shall25
mean that enumeration of adjusted homestead exemption claims filed with the assessors as26
determined by the Louisiana Tax Commission as of March thirty-first of the current calendar27
year.28
Section 4. Except as provided in Section 5, the state treasurer shall distribute the29
funds herein allocated to the tax collectors of the respective parishes and to the city of New30
Orleans.31 ENROLLEDHB NO. 1091
Page 8 of 42
Section 5. That portion of the fund for the parish of Ouachita allocated to the1
Monroe City School Board shall be an amount which will reimburse said board, to the extent2
available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a3
result of homestead exemptions based on the tax rolls for the current calendar year and shall4
be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom5
the statutorily dedicated deductions for retirement systems. For the purpose of distribution6
of the balance of the revenue sharing funds the state treasurer may use the amount listed on7
the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.8
Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed9
by the provisions of this Act, excluding such funds as are distributed directly to the city of10
New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were11
due the Monroe City School Board ($1,286,005), shall form a special fund ($9,781,703) to12
be distributed as commissions to the tax collectors of the respective parishes, the city of New13
Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on14
commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided15
in Section 8 of this Act.16
Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds17
distributed by the provisions of this Act, excluding such funds as are distributed directly to18
the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which19
were due the Monroe City School Board ($1,286,005), shall form a special fund20
($2,005,660) to be distributed to the various retirement systems which were eligible for21
payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this22
Act for distribution to such retirement systems, and shall make due payment thereof to each23
retirement system in the same proportion that the statutory deduction provided by law for24
the system bears to the total statutory deductions provided by law for all such retirement25
systems. For the purpose of distributing these retirement contributions, the state treasurer26
may use the statutory deductions determined by the Public Retirement Systems Actuarial27
Committee as per R.S. 11:103 for the previous calendar year.28
B. The city of New Orleans shall make the deductions legally established for29
retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular30
Session and shall make due payment in accordance with the statutory deductions provided31 ENROLLEDHB NO. 1091
Page 9 of 42
by law for all such retirement systems. Notwithstanding the above provisions the city of1
New Orleans shall remit the following amounts for the indicated retirement systems for2
Fiscal Year 2012-2013: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement3
and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of4
Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.5
Section 8. The respective percentages to be used in calculating tax collectors'6
commissions and retirement system distributions shall be as follows:7
PARISHSHERIFF RETIREMENT8
Acadia 1.491% 1.047%9
Allen .739% .475%10
Ascension 1.283% .985%11
Assumption .871% .399%12
Avoyelles 1.263% .811%13
Beauregard .842% .583%14
Bienville .596% .405%15
Bossier 1.705% 2.281%16
Caddo 5.490% 10.375%17
Calcasieu 4.719% 6.051%18
Caldwell .473% .319%19
Cameron .498% .400%20
Catahoula .468% .303%21
Claiborne .543% .326%22
Concordia .730% .486%23
DeSoto .547% .349%24
East Baton Rouge 7.118% 11.977%25
East Carroll .443% .331%26
East Feliciana .489% .238%27
Evangeline .730% .525%28
Franklin .731% .757%29
Grant .614% .357%30
Iberia 2.221% 1.847%31 ENROLLEDHB NO. 1091
Page 10 of 42
Iberville 1.391% .810%1
Jackson .653% .495%2
Jefferson 13.312% 13.856%3
Jefferson Davis .693% .766%4
Lafayette 3.081% 2.843%5
Lafourche 1.928% 1.958%6
LaSalle .548% .349%7
Lincoln .727% .922%8
Livingston 1.679% 1.322%9
Madison .443% .401%10
Morehouse 1.001% .907%11
Natchitoches 1.072% .775%12
Ouachita 2.736% 3.200%13
Plaquemines 1.436% 1.241%14
Pointe Coupee .641% .422%15
Rapides 3.250% 3.751%16
Red River .421% .147%17
Richland .655% .683%18
Sabine .685% .517%19
St. Bernard 3.467% 3.005%20
St. Charles 1.060% .959%21
St. Helena .446% .291%22
St. James .928% .759%23
St. John the Baptist1.184% .704%24
St. Landry 2.740% 2.013%25
St. Martin 1.121% .626%26
St. Mary 1.895% 1.826%27
St. Tammany 2.752% 2.396%28
Tangipahoa 2.773% 1.863%29
Tensas .343% .266%30
Terrebonne 2.233% 2.175%31 ENROLLEDHB NO. 1091
Page 11 of 42
Union .590% .409%1
Vermilion 1.220% 1.004%2
Vernon 1.627% 1.112%3
Washington 1.349% .922%4
Webster 1.068% 1.131%5
West Baton Rouge .747% .516%6
West Carroll .464% .466%7
West Feliciana .404% .188%8
Winn .633% .377%9
Section 9. All remaining funds shall be allocated and distributed as follows:10
A. Subject to the provisions of Subsection B of this Section and except as provided11
by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and12
distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his13
jurisdiction an amount available after commissions and deductions which is necessary to14
offset losses attributable to homestead exemptions. In any parish which had excess funds15
in 1977, the amount available for the reimbursement of homestead exemption losses shall16
be limited to the amount used for that purpose in 1977, adjusted by the percentage by which17
the number of homesteads in the parish increased or decreased from 1977 to 2011, together18
with any additional taxing bodies or millages authorized to participate on the same pro rata19
basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.20
This restriction shall not apply to the parish of East Carroll and to parishes in which there21
were no excess funds in 1977. However, in the city of New Orleans the amount available22
for the reimbursement of homestead exemption losses shall be limited to the amount used23
for that purpose in 1977, except that the amount distributed to the Orleans Levee District24
shall be limited solely to the amount used for the reimbursement of homestead exemption25
losses in 1977 on its two mill tax. The remaining amount shall be adjusted by the percentage26
by which the number of homesteads in the city of New Orleans increased or decreased from27
1977 to 2009, together with any additional taxing bodies or millages authorized to participate28
on the same pro rata basis under the provisions of Section 9(B) of this Act.29
B. For purposes of this Subsection only, tax recipient bodies shall mean and include30
any recipient of funds hereunder, but limited solely to such specified disbursements. The31 ENROLLEDHB NO. 1091
Page 12 of 42
millages listed are included solely as an identification aid for administrative purposes and1
the new tax approved by the electorate shall be eligible for distribution hereunder, regardless2
of fluctuations in millage caused by adjustments for reassessment or other purposes. In no3
event shall any amount be deemed available within the meaning of Article VII, Section 264
of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions5
for taxes authorized after January 1, 1978, and any renewals thereof, with the following6
basic exceptions:7
(1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's8
original millage, shall share on a pro rata basis.9
(2) In the parish of DeSoto, all school board taxes authorized after January 1, 197810
and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax11
authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the12
assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,13
and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.3714
mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill15
tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,16
2002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the17
Communications District 911 System, shall share on a pro rata basis with all other tax18
recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and19
which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax20
recipient bodies in the parish.21
(3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to22
May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills23
authorized on April 5, 1980 for the law enforcement district and the assessor's original24
millage, the following new millages shall be reimbursed to the extent available:25
School Board District 13--11.63 mills/September 16, 197826
School Board District 3--15.1 mills/September 16, 197827
(4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the28
10.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,29
1989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the30
additional mills for the law enforcement district and the assessor's original millage, but31 ENROLLEDHB NO. 1091
Page 13 of 42
excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies1
in the parish.2
(5) In the parish of Webster, after full reimbursement of all taxes authorized prior3
to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original4
millage, the following new millages shall be reimbursed to the extent available:5
Doyline School District No. 7--33.32 mills/August 1, 19796
Consolidated School District No. 3--10.51 mills/June 1, 19787
Minden School District No. 6--32.9 mills/May 1, 19808
Parish Library–12 mills/November 20049
(6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the10
additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding11
the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies12
in the parish.13
(7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and14
Capital Improvement millages shall be limited to a total of 5.44 mills.15
(8) In the parish of Lafourche, the total parish allocation, excluding the tax16
collector's commission and the retirement systems' deductions shall form a special fund to17
be distributed as follows:18
Parish Council -57.40%19
School Board - 27.25%20
South Lafourche Levee District - 2.95%21
Port Commission - 2.06%22
Assessor - 3.32%23
Bayou Lafourche Fresh Water District - 2.82%24
North Lafourche Levee District - 4.20%25
Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water26
District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used27
for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of28
the district in Lafourche Parish.29 ENROLLEDHB NO. 1091
Page 14 of 42
(a) Of the amount distributed to the parish the following allocations shall be made:1
Bayou Blue Fire District - 0.42%2
Drainage District No. 1 - 0.90%3
Drainage District No. 5 - 0.65%4
Fire District No. 1 - 0.57%5
Fire District No. 2 - 0.59%6
Fire District No. 3 - 1.30%7
Fire District No. 9 - 0.42%8
Lafourche Ambulance District No. 1 - .61%9
Recreation District No. 2 - 2.81%10
Water District No. 1 - 3.02%11
Health Unit - 3.04%12
Recreation Commission - 5.05%13
Recreation District No. 1 - 0.96%14
Recreation District No. 8 - 0.61%15
Drainage - 10.14%16
Road Lighting - 4.24%17
Public Buildings - 6.19%18
Library - 6.24%19
Criminal - 0.24%20
Road District #1 - 5.46%21
Drainage 1 of 12 - 0.20%22
Drainage 2 of 12 - 0.11%23
Drainage 3 of 12 - 0.14%24
Juvenile Justice - 1.47%25
(b) The amount distributed to the school board shall be allocated as follows:26
Schools - 24.31%27
Special Education - 2.94%28 ENROLLEDHB NO. 1091
Page 15 of 42
(9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's1
commission and the retirement systems' deductions, shall form a special fund to be2
distributed as follows:3
Police Jury--48.5%4
School Board--29.4%5
Sheriff--11.9%6
Police Jury--5.0% to be distributed to the district attorney7
Lake Charles Harbor and Terminal District--2.8%8
Assessor--2.3%9
Vinton Harbor and Terminal District--0.1%.10
(10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.11
(11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.12
(12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.4813
mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention14
Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be15
limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #916
Fire District's millage shall be limited to 1.96 mills.17
(13) In the parish of Assumption, the total parish allocation, excluding the tax18
collector's commission and the retirement systems' deductions, shall form a special fund to19
be distributed as follows:20
Law Enforcement District - 30.77%21
Police Jury - 30.25%22
School Board - 28.72%23
Assessment District - 10.26%24
(14) The following new millages shall share on a pro rata basis with all other tax25
recipient bodies in their respective parishes:26
Acadia27
Bayou des Cannes-Nepique Gravity Drainage District--10 mills/199628
5th Ward Gravity Drainage District--5 mills/April, 198029
Iota-Long Point Gravity Drainage--0.40 mills/October 27, 197930
Bayou Mallett Gravity Drainage--0.73 mills/April 5, 198031 ENROLLEDHB NO. 1091
Page 16 of 42
6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 19791
Basile School District #7 Maintenance--3.32 mills/May 19, 19792
Acadia-St. Landry Hospital District--7 mills/November 2, 19823
Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 19844
Library--4.25 mills/Jan. 19, 19855
Road Maintenance--3 mills/Nov. 28, 19816
Health Unit Mt.--1.06 mills/Nov. 28, 19817
Fire District #4 Maintenance – 8 mills/January 16, 19998
Assessor's original millage9
Fire District #6 Maintenance–8.01 mills/June 15, 200010
Allen11
Law Enforcement District (Additional)--6.47 mills/April 11, 199212
Assessor--5.23 mills/199013
Road Dist. #1--4.86 mills/199214
Road Dist. #1--20.69 mills/199515
Road Dist. #1A--8 mills/199516
Road District No. 2 Maintenance--7 mills/October 6, 199017
Road District No. 2 Maintenance--10 mills/July 18, 199218
Road District No. 2 Bridge Maint.--5 mills/July 18, 199219
Road District No. 3 Maintenance--8.18 mills/March 10, 199220
Road District No. 3 Maintenance--10 mills/January 20, 199021
Road Dist. #3--30 mills/199522
Road Dist. #4--21.12 mills/199523
Road District No. 4 Maintenance--30 mills/March 10, 199224
Library -- 10.76 mills/October 200225
Ascension26
Law Enforcement District (Additional)--5 mills/Nov. 4, 198027
Library Maintenance--4.2 mills/November 6, 199028
Library -- 2.6 mills/200029
East Asc. Gravity Drainage Dist.--5 mills/January 20, 197930
West Asc. Gravity Drainage Dist.--5 mills/November 4, 198031 ENROLLEDHB NO. 1091
Page 17 of 42
West Ascension Gravity Drainage Dist.-- 4.67 mills/20001
Mental Health -- 2 mills/20002
Road Lighting District No. 1--5 mills/ January 16, 19933
Road Lighting District No. 2--5 mills/ January 16, 19934
Road Lighting District No. 3--5 mills/ January 16, 19935
Road Lighting District No. 4--5 mills/ January 16, 19936
Road Lighting District No. 5--5 mills/ January 16, 19937
Road Lighting District No. 6--5 mills/ January 16, 19938
Road Lighting District No. 7--5 mills/ September 27, 19869
Prairieville Fire District #3--11 mills/ July 16, 200510
Assessor's original millage11
Avoyelles12
All millages listed on the tax roll, except the sheriff's original millage, shall share on13
a pro rata basis14
Beauregard15
Law Enforcement District--5 mills/April 5, 198016
Assessor's original millage17
Bienville18
Solid Waste--6 mills/April 7, 198419
Assessor's 1997 millage20
Caddo21
Fire Protection District No. 1--5 mills/July 16, 198322
Juvenile Court--0.12 mills/January 16, 198223
Jail Facilities--4.00 mills/April 5, 198024
Courthouse Maintenance--3.00 mills/January 16, 198225
Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 198326
Library--4.90 mills/April, 198827
Library--5.26 mills/April 199628
Fire Dist. No. 2--10 mills/April 7, 198429
Fire Dist. No. 3--10 mills/Sept. 29, 198430
Fire Dist. No. 4--10 mills/Nov. 6, 198431 ENROLLEDHB NO. 1091
Page 18 of 42
Fire Dist. No. 5--10 mills/Nov. 6, 19841
Fire Dist. No. 6--10 mills/Jan. 19, 19852
Fire Dist. No. 7--10 mills3
Fire Dist. No. 8--4 mills/19994
Fire Dist. No. 9--10 mills, Nov. 18, 19895
Fire Dist. No. 1--10 mills/19896
School Board Operations--11 mills/May 4, 19857
Public Works--6 mills/November 4, 19868
Public Facilities--0.92 mills9
Jail--2 mills10
Assessor's original millage11
Parish Health Unit--1 mill/199012
Caddo Detention Center--3 mills/199013
Law Enforcement District--3 mills/November 6, 199014
Law Enforcement District--3.0 mills/October 16, 199315
BioMedical--2 mills/199316
Criminal Justice System--1.82 mills/October 20, 200117
Caldwell18
Assessor's original millage19
Recreation Maintenance--November 199520
Road Maintenance--May 199021
Cameron22
Law Enforcement District (Add.)--8 mills/April 7, 199023
Assessor's original millage24
Catahoula25
All millages listed on the tax roll, except the sheriff's original millage, shall share on26
a pro rata basis27
Claiborne28
Assessment District29
School District #13--12 mills/November 2, 198230
Law Enforcement District--6.25 mills/July 21, 199031 ENROLLEDHB NO. 1091
Page 19 of 42
School Board Maintenance--2 mills/April 5, 19861
School Board Operations--5 mills/April 5, 19862
Police Jury Building--2 mills/March 30, 19853
Road, Street & Bridge Maintenance--19934
Road Equipment--19935
Concordia6
School Operation & Maintenance--23.25 mills/September, 19827
Library--All millages8
Assessor's original millage9
Law Enforcement District--12 mills/April 11, 199210
Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 199311
East Baton Rouge12
Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 198413
Fire Protection #3 (Brownsfield)--10 mills/November 6, 198414
Fire Protection #4 (Central)– 10 mills/October 8, 198515
Zachary Constitutional School -- 5 mills/November 15, 200316
Baker Constitutional School -- 5 mills/November 15, 200317
East Carroll18
Garbage District No. 1--7 mills/November 4, 198019
Parish Library--6.5 mills/May 22, 198920
Parish Health Unit--3 mills21
Rural Fire District Maintenance--2 mills22
Courthouse Maintenance--2 mills23
Road Maintenance and Construction--0.75 mills/March 26, 198324
Drainage Maintenance and Construct.--0.75 mills/March 26, 198325
East Carroll Hospital Service Dist.--5 mills/May 5, 198426
Assessor's original millage27
East Feliciana28
Assessment District, 199729
Evangeline30
Consolidated School Dist. #2--9.47 mills/May 19, 197931
Basile New School Dist. #7--3.32 mills/May 19, 197932
Elderly Services--1 mill/Nov. 4, 198033 ENROLLEDHB NO. 1091
Page 20 of 42
Ward 5 Fire Protection District--11.17 mills1
Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 19922
Acadia-Evangeline Fire Protection District--0.97 mills3
Mamou Fire Protection District No. 1--8.0 mills/April, 19954
Fire District No. 2 -- 5 mills/19995
District Two Cemetery--1.07 mills6
District Three Cemetery--1.07 mills7
District Seven Cemetery--1.01 mills8
Road District Two--10.00 mills (Additional)9
Road District No. 5--10 mills/199710
Ward One Cemetery--1 mill/199711
Ward Four Cemetery--1 mill/199712
Ward Five Cemetery--1 mill/199713
Road District Three--.48 mills/1987 and 5.0 mills/199614
Road District Four--10.00 mills (Additional)15
Mamou Gravity Drainage District No. 5--1.56 mills16
Prairie Mamou Gravity Drainage District No. 8--3.42 mills17
Durald Gravity Drainage District No. 418
Vidrine Gravity Drainage District No. 719
Assessor's original millage20
Franklin21
Law Enforcement District--10 mills/July 10, 198222
Assessor's original millage23
Library--7 mills/199024
Health Unit--3.0 mills/November 6, 199025
Parish Equipment--8.0 mills/October 16, 199326
Drainage Maintenance--11 mills/October 16, 199327
Courthouse Maintenance--4 mills/October 16, 199328
Iberia29
Recreation District No. 8--1.85 mills/November 13, 199330
Assessment District31 ENROLLEDHB NO. 1091
Page 21 of 42
Iberville1
Law Enforcement District (Additional)--5 mills/December 8, 19792
Assessor's original millage3
Jackson4
Additional Support to Public Sch.--7.07 mills/July 28, 19795
Law Enforcement District--8 mills/May 16, 19816
Library--All millages7
Assessment district8
Jefferson9
West Jefferson Levee District--All millages10
Lafayette11
Lafayette Parish Public Library--1.09 mills/May, 197912
School Board--10 mills/May 4, 198513
Lafayette Parish Sheriff--5.0 mills/May, 198014
Assessor's original millage15
Bayou Vermilion District--All maintenance taxes prior to 199016
LaSalle17
Law Enforcement District (Additional)--8.2 mills18
Library--November 199519
Road District 2B--3.09 mills/April 16, 198820
Road District 2BN--1.03 mills/April 16, 198821
Ambulance Tax--0.65 mills22
Road and Bridge--0.66 mills23
Health Unit--0.23 mills24
Fair Tax--0.09 mills25
Special B & C 1A--0.19 mills26
Sewer Maintenance--6.04 mills27
Fire District--5.32 mills28
Little Creek-Searcy Volunteer Fire District -- 20 mills29
Summerville-Rosefield Volunteer Fire District -- 20 mills30
Eden-Fellowship Volunteer Fire District -- 9.79 mills31 ENROLLEDHB NO. 1091
Page 22 of 42
Whitehall Volunteer Fire District -- Operations -- 10 mills1
Whitehall Volunteer Fire District -- Maintenance -- 10 mills2
Recreation District #22--1.05 mills3
Assessor's original millage4
Lincoln5
Library Const./Mt.--0.75 Mills/January 21, 19786
Law Enforcement District (Additional)--8.5 mills/July 22,19927
School-Special Maint. & Oper.--0.15 mills/May 18, 19798
School-Special Repair & Equip.--0.15 mills/May 18, 19799
Library--0.71 mills/January 15, 198310
Assessor's original millage11
Livingston12
Law Enforcement District (Special)--12.19 mills/197613
Recreation District #3--2 mills/May 19, 197914
School District No. 5--5 mills/November 2, 198215
Fire District No. 1--10.04 mills/198616
Fire District No. 5--10 mills/Nov. 6, 198417
Fire District No. 7 -- 5 Mills/199918
Fire District No. 10--10.33 mills/198519
Fire District No. 11--All millages20
Roads & Bridges--5 mills/November 3, 199221
Madison22
Assessor's original millage23
Morehouse24
Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 197825
Assessor's original millage26
Library--1 mill/ Jan. 20, 199027
Natchitoches28
Law Enforcement District (Additional)--10 mills/May 16, 198129
Fire District No. 6--7 mills30
Parish Ambulance Tax31 ENROLLEDHB NO. 1091
Page 23 of 42
Fire District No. 7--10 mills1
Goldonna Area Fire Protection Dist. No. 22
Library--3 mills/19883
Assessor's original millage4
City of New Orleans5
Board of Assessors' original millage6
Ouachita7
Law Enforcement District (Add.)--7.85 mills/Oct. 17, 19818
Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)9
Ouachita Parish Assessment District10
Green Oaks Juvenile Detention Home -- 3.75 mills/199611
Library -- 7.75 mills/199512
Plaquemines13
School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 198314
Law Enforcement District (Additional)--5 mills/May 4, 198515
Water--2.47 mills in 199216
Library--1.24 mills in 199217
Pollution Control--2.47 mills in 199218
Road Maintenance--1.86 mills in 199219
Public Health--1.24 mills in 199220
Waste Disposal--3.69 mills in 199221
Incineration--1.24 mills in 199222
Hospital--2.54 mills in 199223
Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 199224
Assessor's original millage25
Pointe Coupee26
Law Enforcement District (Additional)--10 mills/April 4, 198127
School Board--5.83 mills/April 4, 198128
Library--1.22 mills/April 4, 198129
Fire Protection Dist. #1--All maint. millages prior to 199130
Fire Protection District #2--3 mills/October 17, 198131 ENROLLEDHB NO. 1091
Page 24 of 42
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
Fire District No. 1131 ENROLLEDHB NO. 1091
Page 25 of 42
Fire District No. 121
Assessor's original millage2
Plainview Fire District No. 10--10 mills/19903
Fire District #44
Fire District #75
Senior Citizens6
Buckeye Recreational District7
Flatwoods Fire District8
Law Enforcement District (Additional)--Nov. 6, 19849
Fire District No. 6--20 mills10
Library--6.0 mills/January 15, 199411
Library--1.00 mill/September 30, 200612
Recreational District Ward 9--6.14 mills/November 17, 2001 13
Red River14
Law Enforcement District (Additional)--5 mills/April 5, 198015
St. Bernard16
St. Bernard Port, Harbor and Terminal District--All millages17
Library--All millages18
St. Charles19
Law Enforcement District (Add.)--7.75 mills/Nov. 4, 198020
Library--3 mills/September 27, 198621
Law Enforcement District –3.75 mills/July 16, 200522
Assessor's original millage23
St. Helena24
Parishwide Road District Maintenance25
Road District #1 Maintenance26
Sub-Road District #2 of Road District #2 Maintenance27
Road District #3 Maintenance28
Road District #4 Maintenance29
Road District #5 Maintenance30
Road District #6 Maintenance31
Parish Library32 ENROLLEDHB NO. 1091
Page 26 of 42
Fire Protection District #5 Maintenance1
Law Enforcement District--10 mills/May 3, 19862
Assessor's original millage3
Sub-Road District #1 of Road District #24
Fire Protection District #25
Fire Protection District #36
Florida Parishes Juvenile Detention Center--3 mills/19957
St. James8
St. James Hospital Board--4.31 mills/May 18, 19799
Gramercy Recreation District--5 mills/May 18, 197910
Law Enforcement District--6.00 mills/July 16, 198811
Assessment District, 198512
St. John13
Law Enforcement District (Additional)--15.18 mills/May 17, 198014
Assessor's original millage15
St. Landry16
Gravity Drainage District No. 1 of Ward 217
Fire District #318
Fire District #219
Fire District No. 520
St. Landry Parish School Board--12 mills/May 3, 198621
Jail Maintenance Tax--1 mill/January 19, 198022
Fire District No. 623
Acadia-St. Landry Hospital District--7 mills/November 2, 198224
Road District #11A, Sub-1--10.00 mills/199325
Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 198326
Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 198427
Road District #12, Ward 2--2.65 mills/January 1, 197928
Road District #1, Ward 329
Road District #4,-- 10 mills/July 21, 200130
Road District #5--15 mills/199331
Road District #6--15 mills/ May 4, 200232
Assessor's original millage33
South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 199134 ENROLLEDHB NO. 1091
Page 27 of 42
St. Martin1
Assessor's original millage2
St. Mary3
Wax Lake East Drainage District4
Sub Gravity Drainage District of Wax Lake East5
Assessor--2.9 mills/19826
Hospital Service District No. 1--7.88 mills/19997
Hospital Service District No. 1--6 mills/19998
Hospital Service District No. 1--3.47 mills/20039
St. Tammany10
All millages listed on the tax roll, and in particular the parish library millages11
authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original12
millage, shall share on a pro rata basis.13
Tangipahoa14
Road Lighting District No. 2--5 mills/July 21, 199015
Library--.60 mills/198416
Library Maint.--2.60 mills/May 4, 198517
Garbage District # 1 Maint.--10 mills/March 26, 198318
Road District # 7 Maint.--5 mills/Sept. 11, 198219
Fire Dist. #1--2.10 mills/197820
Fire Protection District No. 1--7 mills/199821
Fire Dist. #1--5.65 mills/199622
Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)23
Fire Dist. #2--10 mills/199624
Law Enforcement District (Additional)--10 mills25
Drainage District #4 Maint.--3 mills/April 30, 198326
Assessor's original millage27
Gravity Drainage District No. 5--5 mills/April 7, 199028
Florida Parishes Juvenile Detention Center--3 mills/199529 ENROLLEDHB NO. 1091
Page 28 of 42
Pontchatoula Recreation Dist.--10 mills/19961
Independence Recreation Dist.--15 mills/19962
Hammond Alternate School -- 3 mills/19963
Tensas4
Gravity Drainage Dist. No. 2--3 mills/October 3, 19925
Medical Services--12 mills/February 28, 19876
Assessor's additional millage--19887
Terrebonne8
All millages listed on the tax roll, except the sheriff's original millage, shall share a9
pro rata basis.10
Vermilion11
Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/197912
Road District No. 3--5 mills/197913
Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/197914
Library -- 1.12 mills/199415
Washington16
Washington Schools Spec. Main./Op.--0.90 mills/198417
School District #2 Maintenance--0.98 mills/198118
School District #2 Support--0.98 mills/ 198119
Bogalusa City Schools Main./Op.--23 mills/ 198920
Library--4.57 mills/ 198721
Angie School--5 mills/199022
Assessor's millage23
Rich. FD #2 -- 8 mills/199824
Bonner Creek Fire Dist.--8.46 mills/198725
Bonner Creek Fire Dist.--5 mills/199626
Spring Hill Fire Dist. #8--5.73 mills/199527
Spring Hill Fire District #8 -- 6 mills/199828
Mt. Herman Fire Dist. #9--16 mills/199529
Pine Fire Dist. #4--10 mills/199530
Angie Fire Dist. #5--10 mills/199231 ENROLLEDHB NO. 1091
Page 29 of 42
Varnado Fire Dist. #6--10 mills/19921
Fire Dist. #7--5 mills/19962
Fire Dist. #7--12.27 mills/19923
Hayes Creek Fire District #3--17 mills/19994
Florida Parishes Juvenile Detention Center--3 mills/19955
West Baton Rouge6
Law Enforcement District (Additional)--5 mills/19807
West Carroll8
Ward 1 Road Maintenance--5.45 mills9
Ward 2 Road Maintenance--4.59 mills10
Ward 2 Special Tax--Road District #2--2.75 mills11
Ward 3 Road Maintenance--4.96 mills12
Ward 3 Special Tax--Road Dist. #3--2.98 mills13
Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills14
Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills15
Ward 4 Special Tax--Road Dist. #4-4--2.52 mills16
Ward 4 Special Tax--Road Dist. #4-6--3.17 mills17
Ward 5 Road Maintenance--4.78 mills18
Ward 5 Special Tax--Road Dist. No. 5--2.87 mills19
Public Health Unit Maintenance--1.5 mills/ 198020
Roads & Bridges--8 mills/March 30, 198521
School Parishwide Maintenance--10 mills/ 199022
Assessment District23
West Feliciana24
Law Enforcement District (Additional)--6 mills/198625
Assessor's original millage26
Winn27
Law Enforcement District (Additional)--8 mills/198128
Assessor's original millage29
Library -- 1979 millage30
Library -- 3 mills/199931 ENROLLEDHB NO. 1091
Page 30 of 42
C.(1) If the amount distributed to the tax collector and the city of New Orleans is1
less than the amount required to reimburse tax losses on the basis of the tax rolls of the2
current calendar year as provided in Subsection A of this Section, the tax collector and the3
city of New Orleans shall prorate such lesser amount among the various tax recipient bodies4
within the parish so that the lesser amount received by each tax recipient body shall be5
proportionate to the reduction in the total amount distributed to each parish, and the amount6
distributed by the state treasurer to the city treasurer of the city of Monroe shall be based7
upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne8
Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and9
Terminal District shall receive a minimum of $125,000, and, in Allen Parish the Special Law10
Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a11
minimum of $36,500. 12
(2) No bond millages levied to service bonds under the authority of Louisiana13
Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana14
Constitution of 1921 or any other constitutional or statutory authority for the issuance of15
general obligation bonds shall share in the proceeds of this Act and the governing authority16
of the issuing political subdivision shall levy and collect or cause to be levied and collected17
on all taxable property in the political subdivision ad valorem taxes sufficient to pay18
principal and interest and redemption premiums, if any, on such bonds as they mature; the19
only exceptions to this prohibition shall be specifically included in this Subsection. In the20
parish of Natchitoches, bond millages shall share and any tax recipient body in said parish21
otherwise eligible to participate in the revenue sharing fund may use the funds for the22
retirement of the principal, interest, or premium, if any, or any combination thereof, of any23
outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the24
millage authorized in 1975 for the parish health unit shall share as an operation and25
maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction26
Tax and the Ward 10 School District Construction Tax shall each share as an operation and27
maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District28
#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,29
the BREC Capital Improvement Tax shall share as an operation and maintenance millage.30
Bond millages may share in the parish of Sabine; however, if there are no excess funds those31 ENROLLEDHB NO. 1091
Page 31 of 42
millages levied for operation and maintenance of those taxing districts eligible for1
reimbursement shall have priority for reimbursement to the extent that funds are available.2
In the parish of Bossier, bond millages and operation and maintenance millages shall share3
on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided4
therein. 5
(3) In the parish of St. Tammany, the parish governing authority shall make6
available out of its allocated funds a sufficient amount for the operation and maintenance of7
the food stamp offices and the service office for veterans established under R.S. 29:261. In8
the parish of St. Tammany, the parish governing authority shall make available out of its9
allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of10
any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish11
Registrar of Voters Office, the parish governing authority shall make available out of its12
allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.13
Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be14
distributed to the St. Charles Department of Community Services to be used for the15
operation of an outreach program at the St. Rose Community Center. Of the funds allocated16
within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.17
Section 10. In the event the distribution to the tax collector in each parish and to the18
city of New Orleans is more than the amount necessary to satisfy the requirements of19
Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section20
9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen21
days after receipt thereof, shall distribute such remaining excess amount as follows, except22
as otherwise provided in Subsection D of this Section:23
A. The portion of the excess equal to the ratio that the parish public school24
population bears to the total population of the parish shall be allocated and distributed to the25
respective city and parish school boards in the parish proportionate to the public school26
population of each.27
B. The next portion of the excess remaining after allocation and distribution to the28
school boards, equal to the ratio that the total population of all incorporated areas in the29
parish bears to the total parish population, shall be allocated and distributed to the respective30
incorporated municipalities of the parish proportionate to the respective population of each.31 ENROLLEDHB NO. 1091
Page 32 of 42
C. The remaining portion of such excess, if any after allocation and distribution to1
the school boards and incorporated areas of a parish, shall be allocated and distributed to the2
parish governing authority.3
D. For purposes of this Subsection only, "tax recipient bodies" shall mean and4
include any recipient of excess funds hereunder. In the following parishes the tax collector5
thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt6
thereof, shall distribute such excess amount as follows:7
(1) In the parish of Plaquemines, one hundred percent thereof to the parish8
governing authority.9
(2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five10
percent thereof to the parish governing authority, and twenty-five percent thereof to the11
parish school board.12
(3) In the city of New Orleans, seventy percent thereof to the city of New Orleans13
and thirty percent thereof to the Orleans Parish School Board. 14
(4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,15
twenty-five percent thereof to the parish school board, and fifteen percent thereof to the16
incorporated municipalities in the parish, to be distributed to such incorporated17
municipalities pro rata on a population basis. However, no less than twenty-five percent of18
the funds distributed to the parish governing authority in this Paragraph shall be utilized for19
existing drainage projects and for providing for additional pumps for those projects and20
excluding normal labor operating costs and other normal operational costs; such funds may21
also be used to repair parish property damaged by storms.22
(5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.23
Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the24
parish governing authority, twenty-five percent thereof to the parish school board except that25
in the parish of Washington, which has a dual parish and city school administration, the26
twenty-five percent to the school boards shall be prorated between the parish and city school27
systems on the basis of public school population, and twenty-five percent thereof to the28
incorporated municipalities in the parish, to be distributed to such incorporated29
municipalities pro rata on a population basis, except that in the parish of West Feliciana the30
initial fifteen thousand dollars of such excess shall be retained by the sheriff and the31 ENROLLEDHB NO. 1091
Page 33 of 42
twenty-five percent for incorporated municipalities shall be distributed to the town of St.1
Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such2
excess shall be retained by the sheriff.3
(6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that4
the public school population of the parish bears to the total population of the parish shall be5
allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be6
allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the7
excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the8
incorporated municipalities in the parish, two thousand one hundred dollars to be distributed9
to each incorporated municipality and the balance thereof to be distributed to such10
incorporated municipalities pro rata on a population basis.11
(7) In the parish of St. Landry, thirty thousand dollars to the parish school board for12
the operation of two food processing plants and the remainder as follows: twenty-fi ve13
percent to the sheriff for the operation and maintenance of his office; twenty-five percent to14
the parish school board for use by the school board; twenty-five percent to the municipalities15
of the parish, out of which five hundred dollars shall first be given to each municipality and16
the balance shall be distributed to the municipalities on the basis of the formula applying to17
the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.18
(8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the19
parish governing authority, thirty-three percent thereof to the parish school board, and20
twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed21
to such incorporated municipalities pro rata on a population basis; prior to the distribution22
of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an23
amount equal to any increase in the sheriff's commission deducted from library taxes over24
and above the percentage authorized to be deducted in the 1975 calendar year; and the25
balance of the excess shall be distributed as provided above in this Paragraph. However, in26
the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars27
of the excess, in addition to the commission provided in Section 6 of this Act, and the28
balance of the excess shall be distributed as provided above in this Paragraph; and further,29
in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand30 ENROLLEDHB NO. 1091
Page 34 of 42
dollars of the excess, in addition to the commission provided in Section 6 of this Act, and1
the balance of the excess shall be distributed as provided above in this Paragraph.2
(9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish3
governing authority, thirty percent thereof to the parish school board, and thirty percent4
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated5
municipalities pro rata on a population basis.6
(10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish7
governing authority, thirty-five percent thereof to the parish school board, and thirty percent8
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated9
municipalities pro rata on a population basis.10
(11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,11
Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,12
Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish13
governing authority, thirty-three and one-third percent thereof to the parish school board, and14
thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to15
be distributed to such incorporated municipalities pro rata on a population basis. Further,16
in the parish of Evangeline the additional excess funds received by the school board as a17
result of the change in percentages from those provided in Act 719 of the 1975 Regular18
Session of the Louisiana Legislature shall be used solely for the purpose of restoring the19
salaries or benefits to those school board employees to the same level or amount as were20
paid prior to the recent reductions or decreases in such salaries or benefits; however, if the21
excess funds are insufficient to restore the salaries or benefits to their former level or22
amount, then the excess funds shall be distributed on a pro rata basis. In the parish of23
Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association24
for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand25
dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as26
provided above in this Paragraph. In the parish of Union, the initial distribution shall be six27
thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for28
operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of29
fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of30
this Act, and the balance of the excess shall be distributed as provided above in this31 ENROLLEDHB NO. 1091
Page 35 of 42
Paragraph. In the parish of St. Mary, the parish governing authority shall make available out1
of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the2
expenses of voter canvass required by law. In the parish of East Carroll the tax collector3
shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission4
provided in Section 6 of this Act, and the balance of the excess shall be distributed as5
provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up6
to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish7
governing authority before receiving its part designated in this Paragraph, by resolution8
passed by the parish school board before receiving its part as designated in this Paragraph,9
and a resolution from each municipality in said parish; each of the above bodies in Claiborne10
Parish may provide the same or a different percentage for the sheriff but not to exceed ten11
percent of its share. In the parish of Webster the tax collector may retain up to an aggregate12
of ten percent of the excess to be received by the cities of Minden and Springhill and upon13
passage of resolutions authorizing same by respective governing authorities may retain14
amounts fixed in the resolution not to exceed ten percent of excess received by the police15
jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.16
(12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three17
and one-third percent thereof to the parish governing authority, thirty-three and one-third18
percent thereof to the parish school board, and thirty-three and one-third percent thereof of19
such excess amount to the incorporated municipalities in the parish, in the same amounts of20
funds as were distributed to each in 1972 under the provisions of Act 4 of the 197221
Extraordinary Session except:22
(a) If the amount of excess funds is insufficient to supply the amounts distributed23
in 1972 to each incorporated municipality in the parish, the amount to be allocated and24
distributed to each incorporated municipality shall be reduced by the ratio that the amount25
of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore26
to the total amount of excess funds then so distributed to all of the incorporated27
municipalities in the parish; or28
(b) If the amount of such excess funds exceeds the amount necessary to supply the29
same amounts of excess funds distributed in 1972 to each incorporated municipality in the30
parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to31 ENROLLEDHB NO. 1091
Page 36 of 42
each incorporated municipality in the parish in the ratio that the population in each bears to1
the total population of all of the incorporated municipalities in the parish.2
However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten3
thousand dollars of such excess amount, in addition to the commission provided in Section4
6 of this Act, to be used for the operation and maintenance of his department, and the5
balance of the excess shall be distributed as provided above in this Paragraph.6
(13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three7
percent thereof to the parish governing authority, thirty percent thereof to the city and parish8
school boards to be prorated between the city and parish school boards on the basis of public9
school population, and thirty-seven percent thereof to the incorporated municipalities in the10
parish, to be distributed to such incorporated municipalities pro rata on a population basis.11
(14) In the parish of Caddo, twenty-five percent thereof to the parish governing12
authority, thirty-five percent thereof to the parish school board, and forty percent thereof to13
the incorporated municipalities in the parish, to be distributed to such incorporated14
municipalities pro rata on a population basis.15
(15) In the parish of East Baton Rouge, such excess amount shall be distributed to16
the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,17
the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation18
Commission in proportion to the ad valorem taxes collected by or reimbursed to each and19
sales taxes collected by each in the twelve-month period ending June 30, 1974, and every20
subsequent twelve-month period. However, twenty thousand dollars of such excess funds21
shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,22
Central, Brownsfield and East Side.23
(16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the24
parish governing authority, thirty-three and one-third percent thereof to the parish school25
board, and thirty-three and one-third percent thereof to the incorporated municipalities in the26
parish, two thousand one hundred dollars to be distributed to each incorporated municipality27
and the balance thereof to be distributed to such incorporated municipalities pro rata on a28
population basis.29
(17) In the parish of Beauregard, forty percent thereof to the parish governing30
authority, thirty-five percent thereof to the parish school board, and twenty-five percent31 ENROLLEDHB NO. 1091
Page 37 of 42
thereof to the incorporated municipalities in the parish, to be distributed to such incorporated1
municipalities pro rata on a population basis.2
(18) In the parish of Morehouse, one-third thereof to the parish school board,3
one-third thereof to the parish governing authority, and one-third thereof to the incorporated4
municipalities in the parish, to be distributed to such incorporated municipalities pro rata on5
a population basis.6
(19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent7
thereof to the parish governing authority.8
(20) In the parish of Lafourche, one hundred percent thereof to the parish governing9
authority, the first two hundred thousand dollars of which shall be used for existing parish10
roads.11
(21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish12
governing authority, one-third thereof to the parish school board, and one-third thereof to13
the incorporated municipalities in the parish, to be distributed to such incorporated14
municipalities pro rata on a population basis. Prior to the distribution of any excess funds15
in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,16
a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand17
dollars shall be disbursed to the LaSalle Association for Developmentally Delayed, however,18
none of these monies are to be used for salaries and provided that this amount is spent to19
directly assist the students, and the balance of the excess shall be distributed as provided20
above in this Paragraph.21
(22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall22
be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:23
thirty-three and one-third percent thereof to the parish governing authority, thirty-three and24
one-third percent thereof to the parish school board, and thirty-three and one-third percent25
thereof to the incorporated municipalities pro rata on a population basis.26
(23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the27
Vermilion Parish assessor.28
(24) In the parish of Red River, the initial distribution shall be two thousand five29
hundred dollars to the National Guard Armory located in said parish and the balance of the30
excess shall be distributed as provided in Subsections A, B and C of this Section.31 ENROLLEDHB NO. 1091
Page 38 of 42
(25) In the parish of Assumption, the first twenty thousand dollars of excess shall1
be distributed to the Assumption Parish Assessor, with the residual being distributed as2
provided in Subsections A, B, and C of this Section.3
E. In the parishes of Allen and Cameron, such excess amounts shall not be expended4
until the parish or expending authority or agency has received the approval of a majority of5
the legislative delegation representing the parish, the senators and representatives each6
having an equal vote, provided that if there is a tie vote, the parish or expending authority7
or agency shall have one vote in order to break the tie vote.8
F. In order to provide flexibility in the use of excess funds, no excess funds shall be9
distributed to any recipient by the tax collector of the parish of Evangeline as provided in10
Section 10 of this Act until approval of such distribution of excess funds to each recipient11
thereof has been granted by the member or members of the House of Representatives and12
the Senate who represent the parish in the legislature. Such approval shall be requested by13
the chief executive officer of the recipient body who shall submit to the respective members14
of the legislature a written request for such excess funds, such written request to contain the15
amount of excess funds requested and the purpose for which they will be expended. Upon16
receipt, but only upon receipt, by the tax collector of the written approval of such a request17
from each of the members of the legislature who represent the parish, the tax collector of the18
parish shall make the distribution requested provided that such distribution is in compliance19
with the provisions of this Act and particularly other provisions of Section 10 hereof.20
Section 11. The parish governing authority shall have the power and authority to21
expend such excess funds received by it for any governmental purpose or function and may22
allocate and distribute any portion of such excess funds received by it to its tax recipient23
bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.24
Section 12. In accordance with the provisions of this Act, the amount to be25
distributed to each parish and to the city of New Orleans during the Fiscal Year 2012-201326
shall be as follows:27
Total Due Sheriff's Retirement28
PARISHFY 2012-2013 Fund Contribution29
ACADIA $1,238,818 $145,845 $20,99930
ALLEN 519,386 72,287 9,52731 ENROLLEDHB NO. 1091
Page 39 of 42
ASCENSION 2,224,945 125,499 19,7561
ASSUMPTION 463,692 85,199 8,0032
AVOYELLES 865,614 123,543 16,2663
BEAUREGARD 728,932 82,362 11,6934
BIENVILLE 296,253 58,299 8,1235
BOSSIER 2,328,242 166,778 45,7496
CADDO 4,919,247 537,016 208,0887
CALCASIEU 3,831,083 461,599 121,3638
CALDWELL 219,377 46,267 6,3989
CAMERON 150,595 48,713 8,02310
CATAHOULA 224,964 45,778 6,07711
CLAIBORNE 340,854 53,115 6,53812
CONCORDIA 431,853 71,406 9,74813
DESOTO 563,592 53,506 7,00014
EAST BATON ROUGE 8,518,967 696,262 240,21815
EAST CARROLL 145,242 43,333 6,63916
EAST FELICIANA 415,243 47,833 4,77317
EVANGELINE 686,261 71,406 10,53018
FRANKLIN 437,169 71,504 15,18319
GRANT 461,370 60,060 7,16020
IBERIA 1,486,970 217,252 37,04521
IBERVILLE 648,878 136,063 16,24622
JACKSON 328,396 63,875 9,92823
JEFFERSON 8,441,614 1,302,140 277,90424
JEFFERSON DAVIS 632,993 67,787 15,36325
LAFAYETTE 4,370,931 301,374 57,02126
LAFOURCHE 1,966,857 188,591 39,27127
LASALLE 312,065 53,604 7,00028
LINCOLN 890,105 71,113 18,49229
LIVINGSTON 2,600,639 164,235 26,51530 ENROLLEDHB NO. 1091
Page 40 of 42
MADISON 227,502 43,333 8,0431
MOREHOUSE 562,154 97,915 18,1912
NATCHITOCHES 778,693 104,860 15,5443
ORLEANS 6,514,807 0 04
OUACHITA 3,005,416 267,627 64,1815
PLAQUEMINES 457,142 140,465 24,8906
POINTE COUPEE 472,503 62,701 8,4647
RAPIDES 2,649,136 317,905 75,2328
RED RIVER 181,852 41,181 2,9489
RICHLAND 432,518 64,070 13,69910
SABINE 509,015 67,005 10,36911
ST. BERNARD 755,980 339,132 60,27012
ST. CHARLES 1,048,150 103,686 19,23413
ST. HELENA 228,828 43,626 5,83614
ST. JAMES 446,034 90,774 15,22315
ST. JOHN 916,606 115,815 14,12016
ST. LANDRY 1,675,887 268,019 40,37417
ST. MARTIN 1,076,884 109,653 12,55518
ST. MARY 1,076,272 185,363 36,62319
ST. TAMMANY 4,829,382 269,193 48,05620
TANGIPAHOA 2,403,852 271,247 37,36521
TENSAS 106,211 33,551 5,33522
TERREBONNE 2,196,835 218,425 43,62323
UNION 466,739 57,712 8,20324
VERMILION 1,175,516 119,337 20,13725
VERNON 1,007,875 159,148 22,30326
WASHINGTON 956,309 131,955 18,49227
WEBSTER 848,799 104,469 22,68428
WEST BATON ROUGE 471,570 73,069 10,34929
WEST CARROLL 239,736 45,387 9,34630 ENROLLEDHB NO. 1091
Page 41 of 42
WEST FELICIANA 283,372 39,518 3,7711
WINN 307,278 61,918 7,5612
TOTAL $90,000,000 $9,781,703 $2,005,6603
Section 13. The state treasurer shall distribute one-third of the total amount herein4
allocated to the parishes from the revenue sharing fund to the parish tax collector, or in5
Orleans Parish to the city of New Orleans, not later than the first day of December in each6
year, one-third thereof not later than the fifteenth day of March in each year and one-third7
thereof not later than the fifteenth day of May in each year, and each one-third of the total8
allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 109
of this Act; however, the legislative auditor may authorize the granting of additional sums10
due any recipient in advance upon a showing that the advance receipt of such funds is11
reasonably necessary. If the state treasurer does not distribute said fund on or before the12
dates specified in this Act, any interest or other income derived by the state from the parish13
allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis14
together with the principal amounts due the parishes under the provisions of this Act. Any15
interest or other income derived by the parish tax collector or the city of New Orleans from16
the investment or other use of such total parish allocations received from the state treasurer,17
earned prior to the distributions within the parish as required by the foregoing provisions of18
this Act, shall be paid over a pro rata basis together with the principal amounts due the local19
recipients under the provisions of this Act upon distribution thereto, and the parish tax20
collectors or the city of New Orleans may retain only investment income earned on that21
portion of the total parish allocation to which they are otherwise entitled under the provisions22
of this Act. In light of the fact that all assessment roll figures will not be available in time23
to base the December distribution by the treasurer on current figures, the distribution of24
funds on the first day of December pursuant to this Act shall be based on the distribution25
figures for Fiscal Year 2010-2011. The remaining two distributions on the fifteenth day of26
March and the fifteenth day of May shall be based on current figures for Fiscal Year 2011-27
2012, and such distributions shall be adjusted to compensate for the differences resulting in28
the use of the Fiscal Year 2010-2011 figures for the December distribution. 29
Section 14. On or before such date as shall be established by the state treasurer, each30
tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually31 ENROLLEDHB NO. 1091
Page 42 of 42
shall file with the state treasurer, on such forms as the state treasurer may require, all1
information necessary to the computation of the funds to be distributed within the parishes,2
including, but not limited to, a listing of all such local entities seeking eligibility for funds3
as a tax recipient body under the qualifications set out in Section 1(a), all new millages of4
such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the5
tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing6
funds as tax recipient bodies. The listing shall include such verification for eligibility as7
may be required by the state treasurer and, notwithstanding the provisions of Section 128
hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the9
state treasurer of such information and verification. The same authorities shall in the same10
manner submit to the state treasurer a statement of the amount of revenue sharing funds11
distributed to each recipient of such funds, including the amount deducted for sheriffs'12
commissions and for retirement system contributions and shall state clearly on such forms13
the amount of the distribution to each such recipient which is derived from excess funds and14
the amount of such distribution which represents reimbursement for tax losses by reasons15
of the homestead exemption. Such statement shall also include the amount of any revenue16
sharing funds which remain to be distributed and the recipients to which such remaining17
funds will be distributed.18
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: