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))