SLS 14RS-177 ORIGINAL
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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, 2014
SENATE BILL NO. 235
BY SENATOR ALLAIN
TAX/LOCAL. Requires written or emailed notice of a meeting concerning tax measures to
be provided to certain officials and excludes certain meetings of political subdivisions
concerning tax measures from certain notice requirements. (1/1/15)
AN ACT1
To amend and reenact R.S. 42:19.1(A)(1), relative to the procedure of meetings of political2
subdivisions; to require the delivery of certain notices concerning meetings related3
to tax measures to certain officials and to certain state senators and representatives;4
to exclude certain meetings of political subdivisions from certain notice5
requirements; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 42:19.1(A)(1) is hereby amended and reenacted to read as follows:8
ยง19.1. Procedure for the levy, increase, renewal, or continuation of a tax or for9
calling an election for such purposes by political subdivisions10
A.(1)(a) Except as provided for in Subparagraph (b) of this Paragraph,11
in addition to any other requirements provided for in R.S. 42:19 or other provisions12
of law, public notice of the date, time, and place of any meeting at which a political13
subdivision as defined in Article VI, Section 44(2) of the Constitution of Louisiana14
intends to levy a new ad valorem property tax or sales and use tax, or increase,15
or renew, or continue any existing ad valorem property tax or sales and use tax, or16
authorize the calling of an election for submittal of such question to the voters of the17 SB NO. 235
SLS 14RS-177 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
political subdivision shall be both published in the official journal of the political1
subdivision no more than sixty days nor less than thirty days before such public2
meeting and; shall be announced to the public during the course of a public meeting3
of such political subdivision no more than sixty days nor less than thirty days before4
such public meeting; and notice of such meeting shall be written and hand5
delivered or transmitted by email to each voting member of any governing6
authority of a political subdivision that is required to approve such a measure7
previously adopted by another governing authority and to each state senator8
and representative in whose district all or a portion of the political subdivision9
is located, no more than sixty days nor less than thirty days before such public10
meeting. Email delivery shall be made to the official email address of such11
voting members or legislators and to any other address provided in writing to12
the political subdivision by such a voting member or legislator.13
(b) If at a meeting held in accordance with Subparagraph (a) of this14
Paragraph a political subdivision adopts such a measure, the provisions of this15
Section shall not apply to a subsequent meeting of such political subdivision if16
the only action taken at the subsequent meeting is one which results in a change17
to the previously adopted measure that reduces the rate or term of the tax in the18
measure and thereby reduces the total amount of tax that would be collected19
under the measure, or substantially reduces the cost to the political subdivision20
of any bond or debt obligation to be incurred by the political subdivision.21
* * *22
Section 2. This Act shall become effective on January 1, 2015.23
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law requires public notice of the date, time, and place of any meeting at which a
political subdivision intends to levy, increase, renew, or continue any property tax or sales
and use tax or authorize the calling of an election for submittal of such question to the voters
of the political subdivision (1) to be published in the official journal of the political
subdivision no more than 60 days nor less than 30 days before the public meeting, and (2)
to be announced to the public during the course of a public meeting no more than 60 days SB NO. 235
SLS 14RS-177 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
nor less than 30 days before such public meeting.
Proposed law deletes the public notice requirement in present law for a meeting in which a
political subdivision intends to adopt a measure that "continues" a tax, and limits the notice
requirements to levies of new taxes and increases or renewals of existing taxes.
Proposed law provides that, if at a meeting held in accordance with the notice requirements
above, a political subdivision adopts such a tax measure, the notice requirements above do
not apply to a subsequent meeting of the political subdivision if the only action taken at the
subsequent meeting is one that results in a change to the previously adopted measure that
reduces the rate or term of the tax in the measure and thereby reduces the total amount of tax
that would be collected under the measure, or otherwise substantially reduces the cost to the
political subdivision of any bond or debt obligation to be incurred by the political
subdivision.
Proposed law adds to the above a requirement that notice of such meeting shall be written
and hand delivered or transmitted by email to each voting member of any governing
authority of a political subdivision that is required to approve such a measure previously
adopted by another governing authority and to each state senator and representative in whose
district all or a portion of the political subdivision is located, no more than 60 days nor less
than 30 days before such public meeting. Email delivery is required to be made to the
official email address of such voting members or legislators and to any other address
provided in writing to the political subdivision by such a voting member or legislator.
Effective January 1, 2015.
(Amends R.S. 42:19.1(A)(1))