SLS 12RS-75 ORIGINAL
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 177
BY SENATOR ADLEY
TAX/AD VALOREM. Provides relative to statutorily required publication of notice of ad
valorem taxation millage adjustment.
AN ACT1
To amend and reenact R.S. 47:1705(B)(2)(c)(i) and (ii), relative to information provided2
regarding millage rates; to provide relative to certain notice publication deadline to3
the public in any year in which a tax recipient body intends to consider the levy of4
additional or increased millage rates without voter approval; and to provide for5
related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1705(B)(2)(c)(i) and (ii) are hereby amended and reenacted to8
read as follows: 9
§ §1705. Information supplied to assessor and legislative auditor by tax recipient10
agencies; additional notices11
* * *12
B. * * *13
(2) In order to accomplish this result, the following shall be mandatory:14
* * *15
(c)(i) In addition to any notice requirements provided for in Article VII,16
Section 23(C) of the Constitution of Louisiana and this Section, any tax recipient17 SB NO. 177
SLS 12RS-75 ORIGINAL
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
body which proposes to hold a public hearing in any tax year for the purpose of1
levying additional or increased millages on property without further voter approval2
shall publish, by July fifteenth by the date provided for in Item (ii) of this3
Subparagraph, public notice of the date, time, and place of the hearing. The notice4
shall contain a statement that the tax recipient body intends to consider at the hearing5
levying additional or increased millage rates without further voter approval. It shall6
also contain the following information relating to the proposal for the increased7
millage sought under the provisions of Paragraph (1) of this Subsection.8
* * *9
(ii)(aa) The notice shall be published, by July fifteenth, on two separate10
days, occurring no less than thirty days before the hearing date, in the official journal11
of the taxing authority, and in another newspaper with a larger circulation within the12
taxing authority than the official journal of the taxing authority, if there is one. On13
the first day of publication, the notice shall also be posted on the Internet website of14
the taxing authority, if such taxing authority maintains an Internet website. The15
Internet posting shall remain active until such time as the taxing authority has taken16
action to approve or disapprove, or has abandoned action on, the proposed millage17
increase.18
(bb) However, a tax recipient body shall have no more than ten days19
after the July fifteenth deadline provided for in this Item to provide the notice20
required in this Subsection, if and only if, the official journal fails to publish21
such notice before such deadline, after receiving the notice from the tax22
recipient body on or before the date that the official journal requires of all23
advertisers to print in such publication.24
* * *25
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present constitution and law authorizes a taxing authority in any year to levy by adoption of
an ordinance or resolution additional or increased millages up to the authorized maximum SB NO. 177
SLS 12RS-75 ORIGINAL
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
without voter approval by a two-thirds vote of the total membership of the authority after an
open public hearing. Requires that public notice of the time, place, and subject matter of the
hearing be published on two separate days no less than 30 days before the hearing in the
taxing authority's official journal and another newspaper with a larger circulation within the
taxing authority than the official journal if there is one by July 15th of that year.
Proposed law provides a tax recipient body no more than 10 days after the July 15
th
deadline
to publish the notice only if the official journal fails to publish the notice within the deadline
after receiving the notice from the tax recipient body on or before the date the official
journal requires of all advertisers to print in the publication.
(Amends R.S. 47:1705(B)(2)(c)(i), (ii))