Amedee (SB 617) Act No. 499
New law authorizes the governing authority of Ascension Parish to create special taxing
districts for funding new residential road infrastructure development only.
Requires that the parish governing authority hold two public hearings before creating such
a district. Provides for the parish governing authority to serve as the governing authority of
such a district. Authorizes any such district to finance, fund, plan, establish, acquire,
construct or reconstruct, enlarge or extend, equip, operate, and maintain specified road
infrastructure projects.
Authorizes a district, subject to voter approval, to levy a tax and maintenance assessment as
follows:
(1)An ad valorem tax not to exceed 15 mills for any and all road projects within the
district.
(2)A maintenance special assessment to finance maintenance and preservation of the
district's facilities and road projects. Provides that the amount assessed against each
property in the district shall be determined by apportioning the costs of the projects
according to benefits received. Further provides that the benefits received are to be
determined on a pro rata rate by the amount of road frontage on each lot and provides
that assessments shall be sent to the assessor's office no later than April 30th for each
new district for an assessment for the following fiscal year and shall not exceed $200
per year per lot.
Provides that no election to approve the levy of a tax or assessment is required if there are
no qualified electors in the district.
Grants a district the following additional powers and duties:
(1)To adopt bylaws.
(2)To adopt and alter an official seal.
(3)To maintain an office and to occupy space made available by the parish governing
authority.
(4)To sue and to be sued.
(5)To receive, administer, and comply with the conditions and requirements respecting
any gift, grant, guarantee, subsidy, or donation of any property or money.
(6)To acquire and to hold and use any franchise or property.
(7)To borrow money.
(8)To make and execute contracts.
(9)To pledge or assign any revenues.
(10)To employ such employees, to make use of such persons as the parish governing
authority may make available to the district, and to employ or otherwise retain the
services of accountants, financial advisors, underwriters, attorneys, engineers, and
such other consultants.
(11)To exercise any and all other powers necessary to accomplish its purposes.
(12)Provides that nothing in new law shall be construed as to vest or confer the power of
expropriation on the parish governing authority or any special taxing district.
Authorizes the district to issue bonds secured by the proceeds of the ad valorem taxes and
the assessments. Requires voter approval for the issuance of general obligation bonds.
Requires that bonds be issued in accordance with the provisions of the state constitution and all other laws applicable to the issuance of bonds by political subdivisions. Provides further
with respect to such bonds.
Requires the governing authority of a special taxing district to require all developers to
notify potential buyers of any property located within a new residential road infrastructure
development of all potential taxes and fees.
Provides that new law is not applicable to the financial of any road infrastructure projects on
any property in which the ownership of multiple adjacent parcels of the property resides with
a single extended family or was inherited from a single family.
Ceases to be effective on August 1, 2024.
Effective upon signature of governor (June 5, 2014).
(Adds R.S. 33:4690.13)