SLS 14RS-342 ORIGINAL
Page 1 of 2
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. 567
BY SENATOR GARY SMITH
TAX/AD VALOREM. Changes the date from June 1 of each year to September 1 of each
year for information to be supplied to the assessor and legislative auditor by tax recipient
agencies in St. Charles Parish. (gov sig)
AN ACT1
To amend and reenact 47:1705(A), relative to information supplied to assessor and2
legislative auditor by tax recipient agencies; to provide relative to the deadline; to3
provide authorizing ordinances or resolutions and the tax rate to be applied to the4
assessed values for ad valorem tax purposes in the parish of St. Charles; to provide5
for an effective date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. 47:1705(A) is hereby amended and reenacted to read as follows:8
ยง1705. Information supplied to assessor and legislative auditor by tax recipient9
agencies; additional notices10
A. All tax recipient agencies of ad valorem taxes of each and every parish of11
the state of Louisiana, the parish of Orleans excepted, including the police jury,12
school board, levee district, special districts, municipalities, and all tax recipients of13
any nature whatsoever of ad valorem taxes, except municipalities which prepare their14
own tax rolls, are hereby required to furnish the assessor and the legislative auditor15
the authorizing ordinances or resolutions and the tax rate to be applied to the16
assessed values for ad valorem tax purposes not later than June 1 of each year, and17 SB NO. 567
SLS 14RS-342 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
not later that September 1 of each year for such tax recipient agencies in the1
parish of St. Charles.2
* * *3
Section 2. This Act shall become effective upon signature by the governor or, if not4
signed by the governor, upon expiration of the time for bills to become law without signature5
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If6
vetoed by the governor and subsequently approved by the legislature, this Act shall become7
effective on the day following such approval.8
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Angela L. De Jean.
DIGEST
Gary Smith (SB 567)
Present law provides that tax recipient agencies of ad valorem taxes of each and every parish
of the state of Louisiana, the parish of Orleans excepted, including the police jury, school
board, levee district, special districts, municipalities, and all tax recipients of any nature
whatsoever of ad valorem taxes, except municipalities which prepare their own tax rolls, are
hereby required to furnish the assessor and the legislative auditor the authorizing ordinances
or resolutions and the tax rate to be applied to the assessed values for ad valorem tax
purposes not later than June 1 of each year.
Proposed law retains present law, but changes the date from June 1 of each year to
September 1 of each year for tax recipient agencies in St. Charles parish.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1705(A))