HLS 12RS-891 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
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Regular Session, 2012
HOUSE BILL NO. 514
BY REPRESENTATIVE LEGER
TAX/AD VALOREM TAX: (Constitutional Amendment) Provides with respect to ad
valorem taxes for fire and police protection in Orleans Parish
A JOINT RESOLUTION1
Proposing to amend Article VI, Section 26(E) of the Constitution of Louisiana, relative to2
parish ad valorem taxes; to authorize the governing authority of Orleans Parish to3
levy annually an additional ad valorem tax for fire protection and an additional ad4
valorem tax for police protection; to provide an effective date; to provide for5
submission of the proposed amendment to the electors; and to provide for related6
matters.7
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members8
elected to each house concurring, that there shall be submitted to the electors of the state of9
Louisiana, for their approval or rejection in the manner provided by law, a proposal to10
amend Article VI, Section 26(E) of the Constitution of Louisiana, to read as follows:11
§26. Parish Ad Valorem Tax 12
Section 26.13
* * *14
(E) Additional Taxes for Orleans Parish. In addition to any millage15
authorized by Paragraph (A) of this Section, the governing authority of Orleans16
Parish may levy annually , for the year 1991and thereafter, an additional ad valorem17
tax for fire protection not to exceed five ten mills on the dollar of assessed valuation18
and an additional ad valorem tax for police protection not to exceed five ten mills on19
the dollar of assessed valuation. The millage rates for such additional ad valorem20
taxes may not be increased. Notwithstanding the provisions of Article VII, Section21
20(A), the homestead exemption shall not extend to such additional ad valorem22
taxes. Provided, however, that the additional revenues generated by these fire and23 HLS 12RS-891 ORIGINAL
HB NO. 514
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are additions.
police millages shall not displace, replace, or supplant funding by the city of New1
Orleans for fire and police protection for calendar year 1990 2011 nor shall the level2
of funding for such purposes by the city for that calendar year be decreased below3
such level in any calendar year hereafter. In the event of either of the above, the4
authorization for such fire and police millages herein shall be null, void, and of no5
effect. This provision shall mean that no appropriation for any calendar year from6
such additional revenues shall be made for any purpose for which a city7
appropriation was made in the previous year unless the total appropriations for that8
calendar year from the city for such purpose exceed city appropriations for the9
previous year. This provision shall in no way limit city appropriations in excess of10
the minimum amounts herein established.11
Section 2. Be it further resolved that this proposed amendment shall be submitted12
to the electors of the state of Louisiana at the statewide election to be held on November 6,13
2012.14
Section 3. Be it further resolved that on the official ballot to be used at the election,15
there shall be printed a proposition, upon which the electors of the state shall be permitted16
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as17
follows:18
Do you support an amendment to authorize the governing authority of19
Orleans Parish to levy annually additional ad valorem taxes for fire and20
police protection? (Amends Article VI, Section 26(E))21
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Leger HB No. 514
Abstract: Authorizes the governing authority of Orleans Parish to levy annually an
additional ad valorem tax for fire protection and an additional ad valorem tax for
police protection, each not to exceed an additional five mills.
Present constitution authorizes the governing authority of a parish to levy annually an ad
valorem tax for general purposes not to exceed four mills. However, in Orleans Parish the
limitation is seven mills. Proposed constitutional amendment retains present constitution. HLS 12RS-891 ORIGINAL
HB NO. 514
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are additions.
Present constitution, in addition to any other millage otherwise authorized, authorizes the
governing authority of Orleans Parish to levy an additional ad valorem tax for fire protection
not to exceed five mills, and an additional ad valorem tax for police protection not to exceed
five mills.
Proposed constitutional amendment increases the millages that Orleans Parish is authorized
to levy for such purposes to ten mills for fire protection and ten mills for police protection.
Otherwise retains present constitution.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 6, 2012.
(Amends Const. Art. VI, §26(E))