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Regular Session, 2014 ENROLLED
SENATE BILL NO. 617
BY SENATOR AMEDEE
AN ACT1
To enact R.S. 33:4690.13, relative to Ascension Parish; to authorize the parish governing2
authority to create road infrastructure development districts; to provide relative to the3
authority of such districts to undertake new residential road projects and to finance4
them by levying taxes and assessments and incurring debt; to provide relative to5
taxes, assessments, and debt; to provide for general powers and duties of a district;6
to provide for an effective date; and to provide for related matters.7
Notice of intention to introduce this Act has been published.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 33:4690.13 is hereby enacted to read as follows: 10
ยง4690.13. Ascension Parish Road Infrastructure Development Districts11
A. Findings and purpose. (1) At the request of the governing authority12
of Ascension Parish, the legislature finds that the traditional method of13
financing new residential road infrastructure developments by separate taxes14
or assessments for each individual road improvement project, though very15
appropriate in many cases, may not be the best way to provide for multiple road16
improvement projects in a relatively small geographic area. The legislature17
finds that an effective alternative method of financing new road infrastructure18
improvements in a small geographic area is to finance the entire undertaking19
as a single package. It is the purpose of this Section to authorize the levy of ad20
valorem taxes and non ad valorem assessments for financing only new21
residential road infrastructure improvement projects in Ascension Parish.22
(2) The legislature further finds that given the complexity of such23
projects and the geographic compactness of the areas contemplated for such24
development, the governing authority of Ascension Parish may wish to create25
special taxing districts having the authority to plan and execute the new26
residential road infrastructure development projects and to levy the ad valorem27
ACT No. 499 SB NO. 617 ENROLLED
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taxes and non ad valorem assessments authorized by this Section. Even if the1
governing authority of the parish serves as the governing authority of the2
district, there are proven political and legal advantages to the use of special3
taxing districts for carrying out governmental functions. It is further the4
purpose of this Section to authorize the governing authority of Ascension Parish5
to create special taxing districts authorized to do those things necessary, as6
prescribed in this Section, to finance, execute, and maintain new residential7
road infrastructure development projects such as those described in this8
Subsection.9
B. Creation. Without limiting any authority of the governing authority10
of the parish of Ascension as provided in the government home rule charter, the11
governing authority may create special taxing districts for new residential12
developments within the parish for the purpose of new residential road13
infrastructure improvement projects subject to the provisions of this Section.14
The parish governing authority may not create such a district until it has held15
two public hearings on the issue. Any such district shall be a political16
subdivision of the state as defined in Article VI, Section 44 of the Constitution17
of Louisiana and shall have all authority granted by the constitution, the home18
rule charter of Ascension Parish, and this Section. The parish governing19
authority shall serve as the governing authority of any such special district. The20
parish governing authority may, at its discretion, require as a condition of21
creation of the road infrastructure development district that title to, control of,22
and responsibility for maintenance of any or all road infrastructure projects23
within the district be transferred to the parish governing authority in24
accordance with its existing ordinances and practices.25
C. Special powers. The district may, subject to applicable regulatory26
jurisdiction and permitting authority of other public entities and officials,27
finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or28
extend, equip, operate, and maintain systems, facilities, and basic road29
infrastructures for the following:30 SB NO. 617 ENROLLED
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(1) Bridges or culverts that may be needed across or in any drain, ditch,1
canal, floodway, holding basin, excavation, public highway, tract, grade, fill, or2
cut, and roadways over levees and embankments, and may construct any and3
all of such works and improvements across, through, or over any public right-4
of-way, highway, grade, fill, or cut.5
(2) District roads equal to or exceeding parish specifications and street6
lights.7
D. Taxing authority. (1)(a) The governing authority of a special taxing8
district created as provided in this Section may levy and collect, in the same9
manner and at the same time as all other ad valorem taxes in the parish are10
levied and collected, a special ad valorem tax, not to exceed fifteen mills, upon11
all taxable, immovable property situated within the boundaries of the district.12
The ad valorem tax provided for herein shall be in addition to all other ad13
valorem taxes provided for by law.14
(b) The proceeds of the tax authorized by this Paragraph may be used15
only for road projects within the district.16
(2)(a) To maintain, operate, and preserve the facilities and road projects17
of the district, the district governing authority may levy a maintenance special18
assessment. The district governing authority shall determine the amount of the19
assessment based upon a report of the district's engineer and shall assess lands20
benefitted by the road improvement, such assessments to be apportioned in21
proportion to the benefits received by each tract of land. Benefits received shall22
be determined on a pro rata basis by the amount of road frontage on each lot.23
Assessments shall be collected and enforced by the tax collector in the same24
manner and at the same time as ad valorem taxes. Maintenance special25
assessments shall be a lien on the property against which assessed until paid.26
(b) Any non ad valorem assessments shall be sent to the assessor's office27
no later than April thirtieth for each new district for an assessment for the28
following fiscal year and shall not exceed two hundred dollars per year per lot.29
(3) The tax and assessment authorized by the provisions of this30 SB NO. 617 ENROLLED
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Subsection shall be levied by ordinance of the governing authority of the district1
only after the governing authority of the district has called a special election2
submitting the proposition for the levy of any such tax or assessment to the3
qualified electors of the district and the proposition has received a favorable4
vote of a majority of the qualified electors voting in the election; however, if5
there are no qualified electors in the district as certified by the registrar of6
voters, no such election shall be required. The powers and rights conferred by7
this Subsection shall be in addition to the powers and rights conferred by any8
other general or special law. No other election shall be required for the levy of9
any such tax or assessment except as provided in this Paragraph.10
E. General powers and duties. The governing authority of the district11
shall have the following additional powers and duties:12
(1) To adopt bylaws for the regulation of its affairs and the conduct of13
its business.14
(2) To adopt an official seal and alter the seal at its pleasure.15
(3) To maintain an office at such place as it may designate and to occupy16
space for such purposes as may be made available by the parish governing17
authority.18
(4) To sue and to be sued.19
(5) To receive, administer, and comply with the conditions and20
requirements respecting any gift, grant, guarantee, subsidy, or donation of any21
property or money.22
(6) To acquire, by any lawful means, property, including rights-of-way,23
and to hold and use any franchise or property, whether immovable, movable or24
mixed, corporeal or incorporeal, necessary or desirable for carrying out the25
objects and purposes of the district.26
(7) To borrow money and issue bonds or obligations of the district in the27
manner provided by this Section and to refund the same.28
(8) To make and execute contracts and other instruments necessary in29
the exercise of the powers and functions of the district under this Section.30 SB NO. 617 ENROLLED
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(9) To pledge or assign any monies, fees, charges, or other revenues and1
any proceeds derived by the district from the sale of bonds and other contracts2
or rights of the district.3
(10) To employ such employees, to make use of such persons as the4
parish governing authority may make available to the district for its use, and5
to employ or otherwise retain the services of accountants, financial advisors,6
underwriters, attorneys, engineers, and such other consultants as may be7
required, in the judgment of the governing authority, and to fix and pay their8
compensation.9
(11) To exercise any and all other powers necessary to accomplish the10
purposes set forth herein.11
(12) Nothing in this Section shall be construed as to vest or confer the12
power of expropriation on the parish governing authority or any special taxing13
district.14
F. Authority to incur debt. (1) For any of its lawful purposes, the15
district governing authority may issue bonds secured by and payable from a16
pledge of the proceeds of the ad valorem taxes and the non ad valorem17
assessments authorized by this Section. The bonds shall have such form,18
characteristics, and details and shall be issued in accordance with this19
Subsection and all other laws applicable to the issuance of bonds by political20
subdivisions including but not limited to Article VI, Section 35 of the21
Constitution of Louisiana and Part IV of Chapter 11 and Chapters 13, 13-A, 14,22
and 14-A of Title 39 of the Louisiana Revised Statutes of 1950.23
(2) The district governing authority shall authorize the issuance of bonds24
by adoption of a resolution. It may not adopt a resolution authorizing the25
issuance of general obligation bonds until a proposition authorizing the funding26
of the tax or assessment into bonds and stating the purpose or purposes for27
which the bonds will be issued is approved by a majority of the qualified district28
electors voting on the proposition at an election held for that purpose and29
conducted in accordance with the Louisiana Election Code.30 SB NO. 617 ENROLLED
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(3) The bonds shall be of such series, bear such date or dates, be serial1
or term bonds, mature at such time or times no later than thirty years from2
their date, bear interest at such rate or rates payable on such date or dates, be3
in such denomination, be in such form, carry such registration and4
exchangeability provisions, be payable in such medium of payment and at such5
place or places, be subject to such terms of redemption, and be entitled to such6
priorities on the tax or assessment as the resolution authorizing such bonds may7
provide.8
(4) The bonds shall be executed in the name of the district by the manual9
or facsimile signatures of such official or officials as may be designated in the10
resolution authorizing their issuance. If any officer whose manual or facsimile11
signature appears on any bond ceases to be such officer before the delivery of12
such bonds, such signature nevertheless shall be valid and sufficient for all13
purposes as if he had remained in office until such delivery. The resolution may14
provide for authentication of the bonds by the fiscal agent thereunder.15
(5) The commissioners, officers, or employees of the district or any other16
person executing the bonds of the district, while acting within the scope of their17
authority, shall not be personally liable for the bonds nor be subject to any18
personal liability or accountability by reason of the issuance, sale, and delivery19
thereof.20
(6) The holders of any bonds issued hereunder shall have such rights21
and remedies as may be provided in the resolution authorizing the issuance of22
the bonds, including but not by way of limitation, appointment of a trustee for23
bondholders and any other available civil action to compel compliance with the24
terms and provisions of the bonds and the resolution.25
(7)(a) Until all bonds issued pursuant to this Subsection have been26
retired as to principal and interest or irrevocable provision otherwise made for27
their complete redemption and payment in principal, interest, and redemption28
premium if any, neither the legislature, the district, nor any other authority29
may act to do any of the following:30 SB NO. 617 ENROLLED
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(i) Impair any obligation of contract for the benefit of the holders of the1
bonds.2
(ii) Discontinue or decrease the tax or assessment or permit to be3
discontinued or decreased the tax or assessment in anticipation of the collection4
of which such bonds have been issued.5
(iii) Make any change in the allocation and dedication of the proceeds6
of such tax that would diminish the amount of the tax revenues to be received7
by the district.8
(b) There is hereby vested in the holders of such bonds a contract right9
in the provisions of this Subsection.10
(8) Bonds issued pursuant to this Subsection shall have all the qualities11
of negotiable paper and shall constitute negotiable instruments under applicable12
state law. They shall not be invalid for any irregularity or defect in the13
proceedings for the issuance and sale thereof and shall be incontestable in the14
hands of bona fide purchasers or holders for value.15
(9) All bonds and the income therefrom shall be exempt from taxation16
by the state and any political subdivision thereof. The bonds shall be legal and17
authorized investments for banks, savings banks, insurance companies,18
homestead and building and loan associations, trustees, and other fiduciaries19
and may be used for deposit with any officer, board, or political subdivision of20
the state in any case where, by present or future laws, deposit of security is21
required.22
(10) All bonds issued shall be advertised for sale on sealed bids. The23
district may reject any and all bids. If the bonds are not sold pursuant to the24
advertisement, they may be sold by the commission at private sale within sixty25
days after the date advertised for the reception of sealed bids, but no private26
sale shall be made at a price less than the highest bid received. If not so sold,27
the bonds shall be readvertised as prescribed by this Paragraph.28
(11) The proceeds derived from the sale of bonds shall be used29
exclusively by the issuer for the purpose or purposes for which the bonds are30 SB NO. 617 ENROLLED
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authorized to be issued, but the purchasers of the bonds shall not be obligated1
to see to the application thereof.2
(12) The governing authority of a special taxing district shall require all3
developers to notify potential buyers of any property located within a new4
residential road infrastructure development of all potential taxes and fees.5
G. Exceptions. The provisions of this Section shall not be applicable to6
the financing of any road infrastructure projects on any property in which the7
ownership of multiple adjacent parcels of the property resides with a single8
extended family or was inherited from a single family.9
H. Termination of Section. This Section shall cease to be effective on10
August 1, 2024.11
Section 2. This Act shall become effective upon signature by the governor or, if not12
signed by the governor, upon expiration of the time for bills to become law without signature13
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If14
vetoed by the governor and subsequently approved by the legislature, this Act shall become15
effective on the day following such approval.16
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: