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Regular Session, 2013 ENROLLED
SENATE RESOLUTION NO. 91
BY SENATOR BROWN
A RESOLUTION
To urge and request the Senate Committee on Local and Municipal Affairs to study the need
for legislation which would authorize a local business to agree with a local
government in a cooperative endeavor confected and administered by the
Department of Economic Development to bear the capital costs of needed local
infrastructure in return for an offset of future tax liabilities of the local business.
WHEREAS, there is in present law ample authority for the Department of Economic
Development to award various state tax credits, cash rebates, and other incentives to induce
businesses to locate or expand in Louisiana; and
WHEREAS, there is in present law ample authority for parishes, municipalities, and
school board districts to establish tax increment finance districts which provide, in effect,
a tax break for new businesses which finances the new businesses' infrastructure needs; and
WHEREAS, there is no authority in present law for local businesses and parishes,
municipalities, and school boards to voluntarily enter into agreements whereby such local
businesses may provide for the infrastructure needs of parishes, municipalities, and school
boards in return for local tax incentives.
THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
hereby urges and requests the Senate Committee on Local and Municipal Affairs to study
the need for legislation which would authorize the Department of Economic Development,
at the specific written request of a parish, municipality, or school board, or any combination
of those authorities, and the specific written request of a business located within the
jurisdiction of such authorities, to confect and administer a cooperative endeavor agreement
between those parties.
BE IT FURTHER RESOLVED that the committee is hereby urged and requested to
study whether such legislation should provide a method for the local business to agree in the
cooperative endeavor that it will bear the capital costs of construction, reconstruction, or SR NO. 91 ENROLLED
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repair of needed infrastructure of the parish, municipality, or school board, or any
combination of those authorities, and a method for the parish, municipality, or school board
in return to agree to an offset of the future local tax liabilities of the local business.
BE IT FURTHER RESOLVED that for purposes of this study the committee shall
have all powers otherwise provided by law and by rule of the Senate, as well as all powers
inherent in legislative committees and that the legislative members thereof shall receive the
per diem and mileage provided for committees by the rules of the Senate.
BE IT FURTHER RESOLVED that the Senate of the Legislature of Louisiana
requests the assistance of the Police Jury Association of Louisiana, the Louisiana Municipal
Association, and the Louisiana School Boards Association.
BE IT FURTHER RESOLVED that the committee shall make a written report of its
findings to the Senate prior to the 2014 Regular Session, together with any specific proposals
for legislation.
BE IT FURTHER RESOLVED that a copy of this Resolution shall be transmitted
to the secretary of the Department of Economic Development, the Police Jury Association
of Louisiana, the Louisiana Municipal Association, and the Louisiana School Boards
Association.
PRESIDENT OF THE SENATE