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Prepared by Danielle Doiron.
T. Burns HB No. 723
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/AD VALOREM TAX: Provides requirements for constitutionally authorized
millage increases in certain parishes
DIGEST
Proposed law shall apply to any parish with a population between 230,000 and 250,000
according to the most recent federal decennial census.
Present constitution permits increases in millage rates without voter approval under certain
circumstances. Such increases require approval of two-thirds vote of the governing authority
of the taxing authority at a public hearing held for such purpose.
Present law provides for a variety of requirements relative to the timing and contents of the
public notice for the hearing in accordance with present constitution.
Proposed law retains present law and for non-elected taxing authorities in the parishes
subject to proposed law adds a requirement that such public hearings for non-elected taxing
authorities within the parish be coordinated as to date, time, and location. Proposed law
would require the parish governing authority to establish a location and two specific dates
upon which such hearings could be held.
(Adds R.S. 47:1705.1)
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Deleted all provisions of proposed law with the exception of the requirement for
coordination as to date, time, and location for the public hearings at which
millage roll forwards would be considered.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Makes the provisions of the proposed law applicable to only non-elected taxing
authorities.
2. Technical changes