HLS 12RS-244 ORIGINAL
Page 1 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 919
BY REPRESENTATIVE DIXON
DISTRICTS/TAXING: Creates the Rapides Parish Taxing District
AN ACT1
To enact R.S. 33:9038.66, relative to the parish of Rapides; to create the Rapides Parish2
Taxing District; to provide relative to the boundaries, governance, and powers and3
duties of the district; to provide relative to district funding, including the authority4
to provide for tax increment financing; and to provide for related matters.5
Notice of intention to introduce this Act has been published6
as provided by Article III, Section 13 of the Constitution of7
Louisiana.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 33:9038.66 is hereby enacted to read as follows: 10
ยง9038.66. Rapides Parish Taxing District11
A. The Rapides Parish Taxing District, referred to in this Section as the12
"district", is hereby created as a special taxing district and political subdivision of the13
state in the parish of Rapides.14
B. The boundaries of the district as are follows:15
TRACT I16
A certain tract or parcel of land, together with all buildings and17
improvements thereon and all rights, ways and privileges thereto appertaining, being,18
lying and situated in Rapides Parish, Louisiana and being more fully described as19
follows: 109.2 acres more or less lying and situated on the left descending bank of20 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 2 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
the Red River and lying between said bank of Red River and what is known as Crepe1
Myrtle Drive, near the City of Pineville being situated in Sections (21) and (24)2
Township (4) North Range (1) West3
TRACT II4
A certain tract or parcel of land, together with all buildings and5
improvements thereon and all rights, ways and privileges thereto appertaining, being,6
lying and situated in Rapides Parish, Louisiana, near the City of Alexandria, on the7
right descending bank of the Red River and being more fully described as follows:8
4.1 acres in Section 10, Township 4 North, Range 1 West, part of Experiment9
Plantation, Ward 1 Out10
TRACT III11
A certain tract or parcel of land, together with all buildings and12
improvements thereon and all rights, ways and privileges thereto appertaining, being,13
lying and situated in Rapides Parish, Louisiana, near the City of Alexandria, on the14
right descending bank of the Red River and being more fully described as follows:15
Two (2) acres on Red River, bounded by Experiment Plantation, in Section 916
Township 4 North, Range 1 West17
C.(1) The district is created to provide for cooperative economic18
development between the district, the parish of Rapides, the city of Pineville, other19
economic development districts in the parish, and the owner or owners of businesses20
and property within the district in order to provide for renovation, restoration, and21
development within the district.22
(2) Tax increment financing may be used to pay the costs and expenses23
associated with implementation of the Redevelopment Plan adopted in accordance24
with Subsection E of this Section for the development of all or any portion of the25
property located within the boundaries of the district.26
D.(1) The district shall be administered and governed by a five-member27
board of commissioners, referred to in this Section as the "board", composed as28
follows:29 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 3 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(a) The member of the Louisiana House of Representatives whose district1
encompasses all or the greater portion of the area of the district shall appoint one2
member.3
(b) The member of the Louisiana Senate whose district encompasses all or4
the greater portion of the area of the district shall appoint one member.5
(c) The governing authority of the parish of Rapides shall appoint one6
member.7
(d) The mayor of city of Pineville shall appoint one member subject to the8
approval of the governing authority of the city of Pineville.9
(e) The Central Louisiana Chamber of Commerce shall appoint one member.10
(2) Members shall serve four-year terms after serving initial terms as11
follows: one member shall serve an initial term of one year, one shall serve two12
years, one shall serve three years, and two shall serve four years, as determined by13
lot at the first meeting of the board.14
(3) All members of the board shall be residents and qualified voters of the15
district.16
(4) If any appointing authority fails to make an appointment within thirty17
days after notification by the board of a vacancy, the board may appoint a member18
of its own choosing.19
(5) The appointing authority may replace the member that it appointed for20
cause stated in writing and to fill any vacancy of an unexpired term.21
(6) All members on the board shall serve without salary, per diem, or other22
compensation, except that they shall be entitled to reimbursement for reasonable,23
actual, and necessary expenses incurred in the performance of their duties, if such24
expenses are not otherwise subject to reimbursement.25
(7) A majority of the members of the board shall constitute a quorum unless26
bylaws adopted by the board provide otherwise. The board shall keep minutes of all27
meetings and shall make them available for inspection through the board's secretary.28
The minute books and archives of the special district shall be maintained by the29 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 4 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
board's secretary. The monies, funds, and accounts of the district shall be in the1
official custody of the board.2
(8) The board shall adopt bylaws and prescribe rules to govern its meetings.3
(9) The domicile of the board shall be established by the board at a location4
within the district.5
(10) The board shall elect from its own members a president, secretary, and6
treasurer, whose duties shall be common to such offices or may be provided by7
bylaws. The office of secretary and treasurer may be held by one person. The board8
shall hold regular meetings and may hold special meetings as provided in the bylaws.9
All such meetings shall be public meetings subject to the provisions of R.S. 42:1110
et seq., relative to open meetings.11
(11) The board may employ or contract with an executive director and set12
his compensation and terms of employment. Notwithstanding any other provision of13
law to the contrary, the board may establish the term of such contract. The board also14
may employ such other employees as are necessary to carry out the functions of the15
district as authorized by the board.16
E. (1) In order to effectuate the purposes of this Section, the board shall have17
the specific authority provided in R.S. 33:4625(F) and such authority shall be18
exercised solely within the district.19
(2) The board shall formulate a redevelopment plan or plans for the district.20
The board shall formulate a program or programs to implement any redevelopment21
plan. Such a program shall implement the various plans in such a manner as to aid22
and encourage private development of the area and to promote and coordinate public23
development. In formulating such a program, the board may conduct studies and24
may consult with all departments in the city of Pineville and the parish of Rapides25
and other public or private agencies concerned with matters affecting or affected by26
the program.27
(3) After adoption of the development program, the board may implement28
any portion thereof in such manner as shall, in its judgment, most likely accomplish29 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 5 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
such program. To that end, the district may employ or contract with engineers,1
architects, attorneys, underwriters, and other professionals necessary for the2
financing and implementation of the construction, renovation, maintenance, or3
operation of facilities described in the redevelopment plan and may contract in4
accordance with law for the construction, renovation, maintenance, or operation of5
the facilities.6
F.(1) The district shall have and exercise all powers of a political subdivision7
and special taxing district necessary or convenient for the carrying out of its objects8
and purposes, including but not limited to the following:9
(a) To sue and be sued.10
(b) To adopt bylaws and rules and regulations.11
(c) To receive by gift, grant, donation, or otherwise any sum of money,12
property, aid, or assistance from the United States, the state of Louisiana, or any13
political subdivision thereof, or any person, firm, or corporation.14
(d) For the public purposes of the district, to enter into contracts, agreements,15
or cooperative endeavors with the state and its political subdivisions or political16
corporations and with any public or private association, corporation, business entity,17
or individual.18
(e) To appoint officers, agents, and employees, prescribe their duties, and fix19
their compensation. The board may appoint or hire an executive director as it deems20
necessary for the purpose of carrying out its day-to-day work operations for21
convenience and effectiveness in the administration of plans. The board may22
contract with consultants for project management and with developers or planners23
for such services as it may require. The board may delegate certain authority to its24
employees, consultants, and executive director to act on its behalf, which delegation25
of authority shall be specific and in writing.26
(f) To acquire by gift, grant, purchase, lease, or otherwise such property as27
may be necessary or desirable for carrying out the objectives and purposes of the28
district and to mortgage and sell such property.29 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 6 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(g) In its own name and on its own behalf, to incur debt and to issue bonds,1
notes, certificates, and other evidences of indebtedness. For this purpose the district2
shall be deemed and considered to be an issuer for purposes of R.S. 33:9037 and3
shall, to the extent not in conflict with this Section, be subject to the provisions of4
R.S. 33:9037. The tax to repay the bonded indebtedness shall be levied by an5
ordinance adopted by the district's board. However, no such ordinance shall be6
adopted unless a majority of the electors within the district voting at an election held7
for such purpose in accordance with the Louisiana Election Code approves a8
proposition authorizing the levy of such taxes for such purposes. The district may9
call an election for the purpose of submitting such a proposition to the voters.10
(h) To establish such funds or accounts as are necessary for the conduct of11
the affairs of the district.12
(i) To impose and collect a facility use fee on the admission to or use of13
facilities located in the district if admission to or use of a facility is available to the14
public. The district may collect such fees only for admission to or use of facilities15
constructed after the effective date of this Section.16
(2) The board shall prepare an annual budget of its operating expenses, the17
total amount of which, exclusive of gifts, shall be within the total amounts18
appropriated for the purpose by the board.19
(3) The board of commissioners shall have an annual audit of its operating20
expenses available for public review.21
G.(1)(a) In order to provide funds for the purposes of the district, the board22
shall have all authorities provided for in R.S. 33:9038.33 and R.S. 33:9038.34 to23
implement ad valorem tax or sales tax increment financing.24
(b) The board shall designate the ad valorem taxes or local sales taxes or25
both which are to be used in determining the tax increments and the initial annual26
baseline collection rate for the district, which shall be the amount of such designated27
taxes collected in the district in the fiscal year of the district most recently completed28
prior to entering any increment financing agreements. In addition, a monthly29 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 7 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
baseline collection rate shall be determined by dividing the initial annual baseline1
collection rate by twelve. The initial annual baseline collection rate and the monthly2
baseline collection rate shall be certified by the chief financial officer or equivalent3
of the district. The certification also shall be published one time in the official4
journal of the parish of Rapides. If the amounts of the initial annual baseline5
collection rate and the monthly baseline collection rate are not contested within thirty6
days after such publication, then such amounts shall be conclusively presumed to be7
valid, and no court shall have any jurisdiction to alter or invalidate the designation8
of the amount of either the initial annual baseline collection rate or the monthly9
baseline collection rate.10
(2)(a) In order to provide funds for the purposes of the district, the board11
may implement hotel occupancy tax increment financing. A hotel occupancy tax12
increment shall consist of that portion of the hotel occupancy tax revenues for any13
and all participating tax recipient entities collected each year within the district14
which exceeds the baseline amount.15
(b) The board shall designate the hotel occupancy taxes which are to be used16
in determining the tax increments and the initial annual baseline collection rate for17
the district, which shall be the amount of such designated taxes collected in the18
district in the fiscal year of the district most recently completed prior to entering any19
agreement with a participating tax recipient. In addition, a monthly baseline20
collection rate shall be determined by dividing the initial annual baseline collection21
rate by twelve. The initial annual baseline collection rate and the monthly baseline22
collection rate shall be certified by the chief financial officer or equivalent of the23
district. The certification also shall be published one time in the official journal of24
the parish of Rapides. If the amounts of the initial annual baseline collection rate25
and the monthly baseline collection rate are not contested within thirty days after26
such publication, then such amounts shall be conclusively presumed to be valid, and27
no court shall have any jurisdiction to alter or invalidate the designation of the28 HLS 12RS-244 ORIGINAL
HB NO. 919
Page 8 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
amount of either the initial annual baseline collection rate or the monthly baseline1
collection rate.2
(3) The district, in its exercise of tax increment financing as authorized by3
this Section, is subject to the provisions of R.S. 33:9038.42.4
(4) The board shall not designate any tax as part of its increment if the5
proceeds have been previously pledged as security for bonded indebtedness. Also,6
any tax or portion of a tax which has been previously dedicated to another purpose7
according to a proposition approved by voters shall be used as such a tax increment8
only if approved by a majority of the voters of the taxing authority levying the tax9
voting on the proposition in an election held for such purpose.10
H. The provisions of this Section shall not affect any school system or law11
enforcement agency for any purpose and no tax levied by any such entity may be12
included in any increment financing agreement authorized by this Section.13
I. The provisions of this Section supersede any provision of R.S. 33:9038.4114
deemed to be in conflict with this Section. However, R.S. 33:9038.41(C) shall not15
limit the purposes of tax increment financing pursuant to this Section.16
J. Liberal construction. This Section, being necessary for the welfare of the17
city and its residents, shall be liberally construed to effect the purposes thereof.18
Section 2. This Act shall become effective upon signature by the governor or, if not19
signed by the governor, upon expiration of the time for bills to become law without signature20
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If21
vetoed by the governor and subsequently approved by the legislature, this Act shall become22
effective on the day following such approval.23
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)]
Dixon HB No. 919
Abstract: Creates the Rapides Parish Taxing District as a special taxing district and
political subdivision of the state in the parish of Rapides. HLS 12RS-244 ORIGINAL
HB NO. 919
Page 9 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law creates the Rapides Parish Taxing District (the "district") as a special taxing
district and political subdivision of the state to provide for cooperative economic
development between the district, Rapides Parish, the city of Pineville, other economic
development districts in the parish, and business and property owners to provide for district
renovation, restoration, and development. Provides for district boundaries.
Proposed law provides for district governance by a board comprised of five members as
follows:
(1)One member appointed by the member of the La. House of Representatives whose
district encompasses all or the greater portion of the area of the district.
(2)One member appointed by the member of the La. Senate whose district encompasses
all or the greater portion of the area of the district.
(3)One member appointed by the governing authority of Rapides Parish.
(4)One member appointed by the mayor of city of Pineville subject to the approval of
the governing authority of the city of Pineville.
(5)One member appointed by the Central La. Chamber of Commerce.
Requires all members to be residents and qualified voters of the district.
Proposed law authorizes the board, if an appointing authority fails to make an appointment
within 30 days after notification by the board of a vacancy, to appoint a member of its own
choosing. Authorizes the appointing authority to replace the member that it appointed for
cause stated in writing and to fill any vacancy of an unexpired term. Provides that board
members shall serve four-year staggered terms and serve without compensation except for
certain duty-related reimbursement. A majority of the board shall constitute a quorum unless
otherwise provided in bylaws. Requires the board to keep and make available meeting
minutes, that the district's monies, funds, and accounts be in the board's custody, the board
to adopt bylaws, that its domicile be located within the district, and to elect officers.
Authorizes the board to employ or contract with an executive director and hire other
employees.
Proposed law grants the board powers granted to parishes (R.S. 33:4625(F)) relative to
redevelopment plans and acquisition of property for public purposes. Requires the board to
formulate a redevelopment plan(s) and further requires the board to formulate a program(s)
that shall implement the various plans to aid and encourage private development and to
promote and coordinate public development. Authorizes the board to conduct studies and
consult with other departments and agencies. Authorizes contracting with various people
to implement the plan and tax increment financing to be used to pay the costs and expenses
associated with implementation of the plan.
Proposed law provides for the district's powers and duties including the following:
(1) To sue and be sued.
(2)To adopt bylaws and rules and regulations.
(3)To receive by gift, grant, donation, or otherwise any sum of money, property, aid, or
assistance from the U.S., the state, or any political subdivision thereof, or any person,
firm, or corporation.
(4)To enter into contracts, agreements, or cooperative endeavors with the state and its
political subdivisions or political corporations and with any public or private
association, corporation, business entity, or individual. HLS 12RS-244 ORIGINAL
HB NO. 919
Page 10 of 10
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(5)To appoint officers, agents, and employees, prescribe their duties, and fix their
compensation and to contract with consultants.
(6)In its own name and on its own behalf, to incur debt and to issue bonds, notes,
certificates, and other evidences of indebtedness, subject to voter approval.
Proposed law requires the board to prepare an annual budget of its operating expenses and
to have an annual audit of its operating expenses available for public review. Provides that
district shall have all authorities provided by present law (R.S. 9038.33 and 9038.34) to
implement ad valorem tax or sales tax increment financing. Also authorizes the board to
implement hotel occupancy tax increment financing. Provides that the board, in its exercise
of tax increment financing, is subject to the provisions of present law (R.S. 33:9038.42).
Prohibits the board from designating any tax as part of its increment if the proceeds have
been previously pledged as security for bonded indebtedness. Also, any tax or portion of a
tax which has been previously dedicated to another purpose according to a proposition
approved by voters shall be used as such a tax increment only if approved by a majority of
the voters of the taxing authority levying the tax voting on the proposition in an election held
for such purpose.
Proposed law provides that it shall not affect any school system or law enforcement agency,
and prohibits any tax levied by any such entity to be included in any increment financing
agreement authorized by proposed law. Further provides that proposed law shall be liberally
construed. Proposed law supersedes present law (R.S. 33:9038.41) relative to tax increment
financing in parishes with a population of 120,000-130,000 to the extent in conflict.
Specifies that such present law shall not limit the purposes of the increment financing of the
district.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 33:9038.66)