SLS 14RS-1396 ORIGINAL
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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
SENATE BILL NO. 609
BY SENATOR AMEDEE
LEVEES. Provides for the utilization of tax revenues within certain levee districts. (8/1/14)
AN ACT1
To enact R.S. 38:334.4, relative to levee districts; to provide for the utilization of tax2
revenues within certain districts; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. R.S. 38:334.4 is hereby enacted to read as follows: 5
ยง334.4. Revenue utilization; certain levee districts6
A. In any levee district created pursuant to this Chapter that includes7
territory of parts or all of at least six but not more than seven parishes, of all8
taxes levied and collected by the district on property located within a parish9
with a population of not less than eighty-five thousand persons nor more than10
one hundred fifteen thousand persons based upon the latest federal decennial11
census, not less than fifty percent of the tax monies shall be expended for the12
purposes of levee construction, levee maintenance, and other flood control and13
drainage works within that parish. These expenditures shall be in cash or14
in-kind services as determined by the parish governing body. When such funds15
are expended within the parish, in-kind services shall not exceed fifty percent16
of such expenditures. Expenditures shall be certified as received by the parish's17 SB NO. 609
SLS 14RS-1396 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
governing body at the end of each fiscal year.1
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
Amedee (SB 609)
Proposed law provides that in any levee district that includes territory of parts or all of at
least six but not more than seven parishes, of all taxes levied and collected by the district on
property located within a parish with a population of not less than 85,000 persons nor more
than 115,000 persons based upon the latest federal decennial census, not less than 50% of
the tax monies shall be expended for the purposes of levee construction, levee maintenance,
and other flood control and drainage works within that parish. Requires that the expenditures
be in cash or in-kind services as determined by the parish governing body. Requires that
when such funds are expended within the parish, in-kind services shall not exceed 50% of
such expenditures. Requires that expenditures be certified as received by the parish's
governing body at the end of each fiscal year.
Effective August 1, 2014.
(Adds R.S. 38:334.4)