SLS 13RS-243 ORIGINAL Page 1 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. Regular Session, 2013 SENATE BILL NO. 239 BY SENATOR WARD FIRE PROTECTION. Provides relative to the West Baton Rouge Parish Fire Protection District No. 1. (gov sig) AN ACT1 To amend and reenact R.S. 40:1503 (A)(6), (B), (E)(1), (F)(1) and (2), (H)(3) and (5), (I)(5),2 (6)(a), (9)(a) and (K)(1) and (3)(c), and to enact (M) relative to West Baton Rouge3 Fire Protection District No. 1; to provide for certain powers of the board of4 commissioners; to provide for the allocation of certain revenues; to provide specific5 dates to recalculate assessments; and to provide for related matters.6 Notice of intention to introduce this Act has been published.7 Be it enacted by the Legislature of Louisiana:8 Section 1. R.S. 40:1503 (A)(6), (B), (E)(1), (F)(1) and (2), (H)(3) and (5), (I)(5),9 (6)(a), (9)(a) and (K)(1) and (3)(c) are hereby amended and reenacted, and (M) is hereby10 enacted to read as follows:11 ยง1503. West Baton Rouge Parish Fire Protection District No. 1; creation;12 subdistricts; boards; powers, duties, and functions13 A. When used in this Section, the following terms have these meanings:14 * * *15 (6) "Police jury" "Council" means the West Baton Rouge Parish Police Jury16 Council.17 SB NO. 239 SLS 13RS-243 ORIGINAL Page 2 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. * * *1 B. In addition to other authority granted by law, the West Baton Rouge Parish2 Police Jury Council may create a fire protection district in the manner and subject3 to the limitations and restrictions contained in this Section. The district shall be4 designated as "West Baton Rouge Parish Fire Protection District No. 1" and include5 two or more fire protection subdistricts.6 * * *7 E.(1) Notice of intention to create the district shall be ordered by resolution8 of the police jury council only if concurred in, by resolution, by each municipal9 governing authority in the parish. The resolution shall state that all of the parish10 shall be within the district and set forth the boundaries proposed for the subdistricts.11 The notice shall state that the police jury council shall, in open session, on a date and12 at an hour and place named, proceed to create the proposed district.13 * * *14 F.(1) At the place and time specified in the notice provided for in Subsection15 E, the police jury council shall hold a public hearing concerning the creation of the16 proposed district and the proposed boundaries of the subdistricts. At this hearing,17 the police jury council may change the boundaries of the proposed subdistricts.18 (2) After the hearing, the police jury council may adopt an ordinance creating19 the district and fixing the boundaries of each subdistrict. The ordinance shall:20 (a) Contain the method or formula by which the district's revenues shall be21 allocated to the subdistricts for fire protection purposes.22 (b) Provide that any subsequent revision of the method of formula of23 allocation, or termination thereof, shall occur only upon adoption of an ordinance24 setting forth the proposed action by the police jury and upon concurrence, by25 resolution, of each municipal governing authority in the parish.26 (c) Provide that the entire area of any municipality shall be included within27 one subdistrict.28 (d) (b) Provide that any area annexed by a municipality that is not within the29 SB NO. 239 SLS 13RS-243 ORIGINAL Page 3 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. same subdistrict as the annexing municipality shall be included within the same1 subdistrict as the municipality. The police jury council shall adopt an ordinance2 changing the boundaries of the subdistricts only to the extent necessary to comply3 with this Subparagraph.4 (e) Not become effective until it has been concurred in, by resolution, by each5 municipal governing authority in the parish.6 * * *7 H. The board, as governing body of the district, shall:8 * * *9 (3) Allocate funds to the subdistricts as provided by ordinance law.10 * * *11 (5) Have the district's books and records audited by a certified public12 accountant annually. The accountant shall make a written report of his audit to the13 board, the police jury council, and to each municipal governing authority.14 * * *15 I. The board, as governing body of the district may:16 * * *17 (5) With the concurrence of the police jury council and each municipal18 governing authority by majority vote of the members of the board, submit to the19 qualified electors of the district, in a manner provided by law, a proposition to levy20 a special tax of not more than ten mills on the dollar for a period of not more than ten21 years for the purpose of providing fire protection service within the district. The cost22 of the election shall be borne by the district.23 (6)(a) With the concurrence of the police jury council and each municipal24 governing authority by a majority vote of the members of the board, establish, by25 majority vote of the members of the board, a service charge or rates of service26 charges to be assessed persons occupying residential or nonresidential structures and27 persons owning unoccupied structures located wholly or partly within the district as28 customers of the district, subject to the provisions of Subparagraph (b) of this29 SB NO. 239 SLS 13RS-243 ORIGINAL Page 4 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. Paragraph. The service charges or rates of service charges shall be equal for all1 customers and shall be framed so as to cover and shall be used for the costs of fire2 protection service within the district.3 * * *4 (9)(a) With the concurrence of the police jury council and each municipal5 governing authority by a majority vote of the members of the board, submit to the6 qualified electors of the district, in a manner provided by law, a proposition to levy7 within the district a sales and use tax not exceeding one percent, which tax may8 exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of9 Louisiana.10 * * *11 K.(1) If no municipality is included within the subdistrict, the police jury12 council shall be the governing body of the subdistrict.13 * * *14 (3) The governing body of each subdistrict shall:15 * * *16 (c) Have the subdistrict's books and records audited by a certified public17 accountant annually. The accountant shall make a written report of his audit to the18 board, police jury council, and to each municipal governing authority.19 * * *20 M. The revenues of the district shall be allocated among the subdistricts21 by a formula which shall utilize the official Unites States Census data and the22 Property Value Assessments determined by the parish assessor.23 (1) The population of each subdistrict shall be divided by the total parish24 population, with the result being deemed the proportional population of the25 subdistrict.26 (2) The total assessed value of all assessed and exempt property lying27 within the boundaries of the subdistrict shall be divided by the total assessed28 value of all assessed and exempt property in the parish, with the result being29 SB NO. 239 SLS 13RS-243 ORIGINAL Page 5 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. deemed the proportional assessed value of the subdistrict.1 (3) The sum of the proportional population of the subdistrict and the2 proportional assessed value of the subdistrict shall be divided by two, with the3 quotient being the proportional allocation of the subdistrict.4 (4) Each subdistrict shall be allocated that proportion of the revenues of5 the district equating to its proportional allocation, except as otherwise provided6 herein.7 (5) The calculations provided for herein shall be performed and certified8 by the collector for parish sales and use taxes.9 (6) The proportional allocation of the subdistricts shall be recalculated10 as follows:11 (a) By July 1, 2013, and thereafter as provided for in this Paragraph.12 (b) By June thirtieth in the year following the conduct of each federal13 decennial census.14 (c) By June thirtieth in the year following the completion of any parish15 wide property reassessment, but not less than on a quadrennial basis.16 (d) By June thirtieth in the year following any change in subdistrict17 boundaries, including changes occasioned by the creation or dissolution of a18 subdistrict, an expansion or retraction of municipal boundaries, or otherwise.19 (7) Except as otherwise provided, the proportional allocation of the20 subdistricts shall remain in effect from July first in the year of the calculation21 until such time as the proportional allocations are recalculated.22 (8) The collector for parish sales and use taxes shall distribute the23 revenues of the district in accordance with the proportional allocation of the24 subdistricts.25 Section 2. This Act shall become effective upon signature by the governor or, if not26 signed by the governor, upon expiration of the time for bills to become law without signature27 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If28 vetoed by the governor and subsequently approved by the legislature, this Act shall become29 SB NO. 239 SLS 13RS-243 ORIGINAL Page 6 of 6 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. effective on the day following such approval.1 The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Michael Bell. DIGEST Present law creates and provides for West Baton Rouge Parish Fire Protection District No. 1. Proposed law changes the wording of "West Baton Rouge Police Jury" to "West Baton Rouge Parish Council". Present law provides for concurrence of the police jury and each municipal governing authority to submit to the qualified electors of the district, a proposition to levy a special tax of not more than 10 mills for providing fire protection service within the district. Proposed law provides for concurrence of the council and by a majority vote of the members of the board to submit to the qualified electors of the district, a proposition to levy a special tax of not more than 10 mills for providing fire protection service within the district. Proposed law provides for revenues of the district to be allocated among the subdistricts by a formula which shall utilize the official Unites States Census data and the Property Value Assessments determined by the parish assessor. Proposed law provides for the sum of the proportional population of the subdistrict and the proportional assessed value of the subdistrict are to be divided by two, with the quotient being the proportional allocation of the subdistrict. Proposed law provides that each subdistrict will be allocated that proportion of the revenues of the district equating to its proportional allocation, except otherwise provided by law. Effective upon signature of the governor or lapse of time for gubernatorial action. (Amends R.S. 40:1503 (A)(6), (B), (E)(1), (F)(1) and (2), (H)(3) and (5), (I)(5), (6)(a), (9)(a) and (K)(1) and (3)(c); and enacts (M))