HLS 13RS-419 ENGROSSED Page 1 of 5 CODING: Words in struck through type are deletions from existing law; words underscored are additions. Regular Session, 2013 HOUSE BILL NO. 561 BY REPRESENTATIVE TIM BURNS AND SENATOR NEVERS Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana. CORONERS: Provides relative to the coroner of St. Tammany Parish AN ACT1 To enact R.S. 13:5725 and to repeal R.S. 13:5724, relative to the coroner of St. Tammany2 Parish; to require the governing authority of St. Tammany Parish to collect certain3 tax revenues levied for purposes of the St. Tammany Parish coroner's office; to4 require all collected revenues to be deposited into a special account for designated5 use; to require the governing authority to establish an annual salary for the St.6 Tammany Parish coroner; to require the governing authority to establish the salaries7 of employees of the coroner's office; to provide for certain responsibilities of the8 governing authority relative to the use of the tax proceeds; to provide for an effective9 date; and to provide for related matters.10 Be it enacted by the Legislature of Louisiana:11 Section 1. R.S. 13:5725 is hereby enacted to read as follows: 12 ยง5725. St. Tammany Parish; coroner; powers and duties; compensation of coroner13 and employees14 A. The governing authority of St. Tammany Parish shall receive all tax15 revenues collected from the ad valorem tax levied by St. Tammany Parish for16 coroner purposes and approved by a majority of the electors of the parish at an17 election held for that purpose on November 2, 2004, including any extensions or18 renewals thereof. The St. Tammany Parish coroner's office shall transfer any and all19 funds on hand received from the ad valorem tax to the governing authority of St.20 HLS 13RS-419 ENGROSSED HB NO. 561 Page 2 of 5 CODING: Words in struck through type are deletions from existing law; words underscored are additions. Tammany Parish, less and except amounts needed for operation for the remainder1 of calendar year 2013, with the amount being determined by the St. Tammany Parish2 finance department. Any contracts or purchase agreements entered into by the St.3 Tammany Parish coroner's office shall require approval or ratification by the4 governing authority of St. Tammany Parish.5 B. The revenues collected by the governing authority pursuant to Subsection6 A of this Section shall be deposited into a special account and expended solely for7 the purposes set forth in the ad valorem tax proposition approved by the voters, less8 and except St. Tammany Parish's administrative fees, costs associated with9 administration of the ad valorem tax levied, St Tammany Parish's costs associated10 with oversight of the St. Tammany Parish coroner's office, and amounts necessary11 to service bonds or other debt obligations secured by the ad valorem tax. St.12 Tammany Parish shall be deemed to have fully and completely met its obligations13 to fund the St. Tammany Parish coroner's office as set forth in R.S. 13:5706 and14 5710. Notwithstanding any provisions of law to the contrary, St. Tammany Parish15 shall not be obligated to pay any other fee or cost and all obligations to the coroner16 are limited as provided for in this Subsection.17 C.(1) All salaries or fees associated with the operation of the coroner's office18 shall be funded and paid from revenues collected pursuant to Subsection A of this19 Section.20 (2) An annual salary shall be established by the governing authority of the21 parish of St. Tammany to be paid to the coroner in lieu of all fees for his services as22 parish coroner, ex officio parish physician, or health officer.23 (3) The governing authority shall also establish an annual salary for the24 deputy or assistant coroners, secretaries, stenographers, clerks, technicians,25 investigators, official photographers, or other employees.26 D. The coroner of St. Tammany Parish shall not own or acquire immovable27 property. Any and all immovable property, including buildings, component parts28 and other appurtenances, previously owned by St. Tammany Parish and transferred29 HLS 13RS-419 ENGROSSED HB NO. 561 Page 3 of 5 CODING: Words in struck through type are deletions from existing law; words underscored are additions. to the St. Tammany Parish coroner's office shall be transferred to the governing1 authority of St. Tammany Parish free and clear of all mortgages, liens, or other2 encumbrances within six months of the effective date of this Section.3 E. Within six months of the effective date of this Section, the governing4 authority of St. Tammany Parish and the St. Tammany Parish coroner's office shall5 enter into a restated cooperative endeavor agreement, including but not limited to the6 following provisions:7 (1) Requiring use of all tax revenues in strict conformity with the tax8 proposition approved by the voters.9 (2) Requiring compliance with public bid and procurement laws.10 (3) Annual forensic audits as required at the sole discretion of the governing11 authority of St. Tammany Parish, in addition to any other audits required by law, for12 review by the governing authority of St. Tammany Parish.13 Section 2. R.S.13:5724 is hereby repealed in its entirety.14 Section 3. This Act shall become effective upon signature by the governor or, if not15 signed by the governor, upon expiration of the time for bills to become law without signature16 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If17 vetoed by the governor and subsequently approved by the legislature, this Act shall become18 effective on the day following such approval.19 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)] Tim Burns HB No. 561 Abstract: Requires the governing authority for St. Tammany Parish to receive certain tax revenues on behalf of the St. Tammany Parish coroner's office and further provides for responsibilities and duties related to the use of the tax revenues. Present law requires the coroner of St. Tammany Parish to directly receive all tax revenues collected from the ad valorem tax levied by the police jury and approved by a majority of the electors of the parish, less and except all amounts required to pay any bonds or other debt obligations issued by the parish which are secured by and payable from the coroner's tax. Proposed law repeals present law. HLS 13RS-419 ENGROSSED HB NO. 561 Page 4 of 5 CODING: Words in struck through type are deletions from existing law; words underscored are additions. Present law requires St. Tammany Parish and the coroner of St. Tammany Parish to enter into a cooperative endeavor agreement to specify details concerning the coroner's tax. Proposed law repeals present law. Present law requires the coroner of St. Tammany Parish to be responsible for the fiscal operation of the coroner's office. Proposed law repeals present law. Proposed law provides that the parish shall have fully and completely met its obligations to the coroner's office and shall not be obligated to pay any other fee or cost after the transfer of certain proceeds for certain purposes. Proposed law repeals present law. Present law requires the coroner of St. Tammany Parish to prepare and present to the governing authority of the parish an annual report showing the operations of his office, the monies received by the office, and the purposes for which the monies were expended, along with an estimate of prospective revenues and proposed expenditures and expenses for the ensuing year. Proposed law repeals present law. Proposed law requires the governing authority of St. Tammany Parish to receive all tax revenues collected from an ad valorem tax levied by the parish for coroner purposes and approved by a majority of the voters including any extensions or renewals. Proposed law further requires the coroner's office to transfer any and all funds on hand received from the ad valorem tax to the governing authority less and except amounts needed for operation for the remainder of the 2013 calender year as determined by the St. Tammany Parish finance department, and further requires that any contracts or purchase agreements entered into by the coroner's office be approved or ratified by the governing authority. Proposed law requires all revenues collected by the governing authority pursuant to proposed law to be deposited into a special account and expended solely for the purposes set forth in the tax proposition approved by the voters, less and except the following fees: the parish's administrative fees; the parish's costs associated with administration of the ad valorem tax levied; the parish's costs associated with oversight of the coroner's office; and the amounts necessary to service bonds or other obligation secured by the ad valorem tax. Proposed law provides for satisfaction of the parish's obligations to fund the coroner's office as provided for in present law and prevents the parish from being obligated to pay any other fee or cost. Proposed law requires the governing authority to establish an annual salary in lieu of all fees and services for the coroner and all employees associated with the operation of the coroner's office to be funded from the revenues collected from the ad valorem tax and paid by the governing authority. Proposed law prohibits the coroner from owning or acquiring any immovable property and requires all previously owned immovable property owned by the parish that was transferred to the coroner's office to be transferred back to the parish free and clear of all mortgages, liens, or other incumbrance within six months. Proposed law requires, within six months, for the governing authority and the coroner to enter into a restated cooperative endeavor agreement, including but not limited to the following provisions: HLS 13RS-419 ENGROSSED HB NO. 561 Page 5 of 5 CODING: Words in struck through type are deletions from existing law; words underscored are additions. (1)Requiring use of all tax revenues in strict conformity with the tax proposition approved by the voters. (2)Requiring compliance with public bid and procurement laws. (3)Annual forensic audits as required at the sole discretion of the governing authority of the parish in addition to any other audits required by law for review by the parish. Effective upon signature of the governor or lapse of time for gubernatorial action. (Adds R.S. 13:5725; Repeals R.S.13:5724)