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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 ENROLLED
SENATE BILL NO. 235
BY SENATOR ALLAIN AND REPRESENTATIVE REYNOLDS
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) In (a) Except as provided for in Subparagraph (b) of this11
Paragraph, in addition to any other requirements provided for in R.S. 42:19 or other12
provisions of law, public notice of the date, time, and place of any meeting at which13
a political subdivision as defined in Article VI, Section 44(2) of the Constitution of14
Louisiana intends to levy a new ad valorem property tax or sales and use tax, or15
increase, or renew, or continue any existing ad valorem property tax or sales and use16
tax, or authorize the calling of an election for submittal of such question to the voters17
of the political subdivision shall be both published in the official journal of the18
political subdivision no more than sixty days nor less than thirty days before such19
public meeting and; shall be announced to the public during the course of a public20
meeting of such political subdivision no more than sixty days nor less than thirty21
days before such public meeting; and notice of such meeting shall be written and22
hand delivered or transmitted by email to each voting member of any governing23
authority of a political subdivision that is required to approve such a measure24
previously adopted by another governing authority and to each state senator25
and representative in whose district all or a portion of the political subdivision26
is located, no more than sixty days nor less than thirty days before such public27 SB NO. 235 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
meeting. Email delivery shall be made to the official email address of such1
voting members or legislators and to any other address provided in writing to2
the political subdivision by such a voting member or legislator. The inadvertent3
failure to notify a state senator or representative as required by this Subsection4
shall not constitute a violation of this Section; however, the knowing failure to5
notify a state senator or representative as required by this Subsection or the6
willful disregard of the requirement to notify a state senator or representative7
as required by this Subsection shall constitute a violation of this Chapter.8
(b) If at a meeting held in accordance with Subparagraph (a) of this9
Paragraph a political subdivision adopts such a measure, the provisions of this10
Section shall not apply to a subsequent meeting of such political subdivision if11
the only action taken at the subsequent meeting is one which results in a change12
to the previously adopted measure that reduces the rate or term of the tax in the13
measure and thereby reduces the total amount of tax that would be collected14
under the measure, or substantially reduces the cost to the political subdivision15
of any bond or debt obligation to be incurred by the political subdivision.16
* * *17
Section 2. This Act shall become effective on August 1, 2014.18
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: