Allain (SB 235) Act No. 694
Prior law required 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
nor less than 30 days before such public meeting.
New law deletes the public notice requirement in prior 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.
New 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.
New law adds to the above a requirement that notice of the meeting 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.
Provides that inadvertent failure to notify a legislator as required by new law does not
constitute a violation but knowing failure or willful disregard of the notice requirement does
constitute a violation.
Effective August 1, 2014.
(Amends R.S. 42:19.1(A)(1))