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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 177
BY SENATOR ADLEY
AN ACT1
To amend and reenact R.S. 47:1705(B)(2)(c)(i)(introductory paragraph), (ii), and (iii)(cc),2
relative to information provided regarding millage rates; to provide relative to certain3
public notice requirements with respect to the levy of additional or increased millage4
rates without voter approval; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1.R.S. 47:1705(B)(2)(c)(i)(introductory paragraph), (ii), and (iii)(cc) are7
hereby amended and reenacted to read as follows: 8
§ §1705. Information supplied to assessor and legislative auditor by tax recipient9
agencies; additional notices10
* * *11
B. * * *12
(2) In order to accomplish this result, the following shall be mandatory:13
* * *14
(c)(i) In addition to any notice requirements provided for in Article VII,15
Section 23(C) of the Constitution of Louisiana and this Section, any tax recipient16
body which proposes to hold a public hearing in any tax year for the purpose of17
levying additional or increased millages on property without further voter approval18
shall publish, by July fifteenth by the date provided for in Item (ii) of this19
Subparagraph, public notice of the date, time, and place of the hearing. The notice20
shall contain a statement that the tax recipient body intends to consider at the hearing21
levying additional or increased millage rates without further voter approval. It shall22
also contain the following information relating to the proposal for the increased23
millage sought under the provisions of Paragraph (1) of this Subsection.24
* * *25
(ii)(aa) The notice shall be published, by July fifteenth, on two separate26
days, occurring no less than thirty days before the hearing date, in the official journal27
ACT No. 539 SB NO. 177 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of the taxing authority, and in another newspaper with a larger circulation within the1
taxing authority than the official journal of the taxing authority, if there is one. On2
the first day of publication, the notice shall also be posted on the Internet website of3
the taxing authority, if such taxing authority maintains an Internet website. The4
Internet posting shall remain active until such time as the taxing authority has taken5
action to approve or disapprove, or has abandoned action on, the proposed millage6
increase.7
(bb) However, in the event that a taxing authority has submitted a notice8
to the official journal in conformity with the date required for the submission9
of advertisements for publication by July fifteenth, and the official journal fails10
to publish the notice by July fifteenth, the publication of the notice shall be11
deemed to be in accordance with the publication requirements provided in this12
Subparagraph if, and only if, the notice is published by July twenty-fifth.13
* * *14
(iii) Requirements for the notice required in this Subparagraph shall be15
prescribed by the Louisiana Tax Commission which requirements shall include:16
* * *17
(cc) A size of not less than two inches columns by four inches.18
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: