Gary Smith (SB 567) Act No. 314
Prior law provided that tax recipient agencies of ad valorem taxes of each and every parish
of the state, 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.
New law retains prior 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 (May 28, 2014).
(Amends R.S. 47:1705(A))