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Regular Session, 2014
SENATE BILL NO. 648
BY SENATORS DORSEY-COLOMB, AMEDEE, BROOME, BROWN, GALLOT,
GUILLORY, HEITMEIER, JOHNS, KOSTELKA, MILLS, NEVERS
AND WARD AND REPRESENTATIVES BARRAS, BARROW,
CARTER, COX, FOIL, GREENE, HONORE, JAMES, LEGER, PONTI,
SCHEXNAYDER, SMITH, ALFRED WILLIAMS AND PATRICK
WILLIAMS
SPECIAL DISTRICTS. Creates and provides for the Old LNB Building Redevelopment
District in East Baton Rouge Parish. (gov sig)
AN ACT1
To enact R.S. 33:9038.67, relative to cooperative and economic development in East Baton2
Rouge Parish; to create the Old LNB Building Redevelopment District as a special3
taxing and tax increment financing district in East Baton Rouge Parish; to provide4
for the boundaries of the district; to provide for the governance of the district; to5
provide for the authority, powers, duties, and functions of the governing body; to6
provide for the levy and collection of taxes within the district; to authorize the7
district to issue and sell bonds; to authorize the district to engage in tax increment8
financing; to provide for an effective date; and to provide for related matters.9
Notice of intention to introduce this Act has been published.10
Be it enacted by the Legislature of Louisiana:11
Section 1. R.S. 33:9038.67 is hereby enacted to read as follows:12
A. Creation. There is hereby created in the city of Baton Rouge, parish13
of East Baton Rouge, hereinafter referred to as the "city-parish", the Old LNB14
Building Redevelopment District, a special taxing district, body politic and15
corporate of the state, referred to in this Section as the "district". The district16
shall be a political subdivision of the state and the district is hereby granted all17 SB NO. 648
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of the rights, powers, privileges and immunities accorded by law and the1
Constitution of Louisiana to political subdivisions of the state, subject to the2
limitations provided in this Section.3
B. Boundaries. The district shall be comprised of the following described4
parcels or tracts of land located in the city-parish, referred to in this Section as5
the "property":6
PARCEL 1:7
A certain rectangular lot or parcel of ground, together with all buildings and8
improvements thereon, situated in that part of the City of Baton Rouge known9
as Gilbert Leonard Town, and designated on the plat thereof as Lot Number10
One (1) of Square Number Three (3), or One Hundred Thirteen (113),11
according to the official map of the City of Baton Rouge, said square being12
bounded on the North by Convention Street, on the East by Fourth Street13
(formerly Church Street), on the South by North Boulevard, and on the West14
by Third Street, said lot forming the northwest corner of said square and15
measuring Sixty-four (64) feet front on the East Side of Third Street by a depth16
of One Hundred Twenty-eight (128) feet along the South side of Convention17
Street;18
PARCEL 2:19
A certain fractional lot or parcel of ground, together with all buildings and20
improvements thereon, and all the rights, ways, privileges, servitudes and21
appurtenances thereunto belonging or in anywise appertaining, situated in that22
subdivision of the Gilbert Leonard Town, East Baton Rouge Parish, Louisiana,23
and being the northern portion of Lot No. 2 of Square No. 3 of said subdivision,24
or Square No. 113 according to the official map of the said City of Baton Rouge25
(said square being bounded by Third, Convention and Fourth (formerly26
Church) Streets and North Boulevard), said fractional lot being shown on a plan27
of survey made by A.G. Mundinger, C.E, and Surveyor, dated April 24th, 1936,28
a blueprint of which plan is attached to an act of sale passed before B.E.29 SB NO. 648
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Durrett, Notary Public, on June 30, 1936, recorded in Special Mortgage Book1
21, Folio 357, of said Parish. The fractional lot or parcel of ground measures 422
feet 9 inches front on the east side of Third Street by a depth between parallel3
lines of 128 feet; being the same property described as follows:4
A parcel of land being comprised of Lot 1 and portion of Lot 2, Square Three5
(3) or One Hundred Thirteen (113), Gilbert Leonard Town, of the official map6
of the City of Baton Rouge, said parcel of land being shown on a plan of survey7
made by A.G. Mundinger, C.E., and Surveyor, dated April 24th, 1936, a8
blueprint of which plan is attached to an act of sale passed before B.E. Durrett,9
Notary Public on June 30, 1936, recorded in Special Mortgage Book 21, folio10
357, said map also recorded in Original 40, Bundle 1005 of the Office of Clerk11
and Recorder, East Baton Rouge Parish, Louisiana, containing 0.314 acres,12
lying within Section 48, Township 7 South, Range 1 West, Greensburg Land13
District of said parish, being more particularly described as follows:14
Begin at the northwest corner of Lot 1, Square Three (3) or One Hundred15
Thirteen (113) Gilbert Leonard Town, said point being the intersection of the16
southerly right of way line of Convention Street (69.33' R/W) and the easterly17
right of way line of Third Street (53.33' R/W), the Point of Beginning; thence go18
North 87 degrees 59 minutes 28 seconds East along the southerly right of way19
line of Convention Street a distance of 128.00 feet to the northeast corner of the20
aforesaid Lot 1; thence, departing the aforesaid southerly right of way line, go21
South 02 degrees 09 minutes 52 seconds East along the easterly line of the22
aforesaid Lot 1, and an extension thereof, a distance of 106.75 feet to the23
southeast corner of said parcel; thence go South 87 degrees 59 minutes 2824
seconds West along the southerly line, a distance of 128.00 feet to the southwest25
corner of the aforesaid parcel, said corner being coincident with the26
aforementioned easterly right of way line of Third Street (53.33' R/W); thence27
go North 02 degrees 09 minutes 52 seconds West along the aforesaid easterly28
right of way line a distance of 106.75 feet to the Point of Beginning;29 SB NO. 648
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the above described parcel of land lies within Square Three (3) or Square One1
Hundred Thirteen (113), Gilbert Leonard Town, of the official map of the City2
of Baton Rouge, Section 48, Township 7 South, Range 1 West, Greensburg Land3
District, City of Baton Rouge, East Baton Rouge Parish, Louisiana, and contains4
0.314 acres more or less; all as more fully shown on that survey prepared by5
Sam M. Holladay, III, PLS, dated February 20, 2014, entitled "ALTA/ACSM6
Land Title Survey of a Parcel of Land Inclusive of Lot 1, Square No. 3, or 1137
and a portion of Lot 2, Square No. 3, or 113, according to the Official Map of8
the City of Baton Rouge, lying in Section 48, Township 7 South, Range 1 West,9
Greensburg Land District, City of Baton Rouge, East Baton Rouge Parish,10
Louisiana for Commercial Properties Realty Trust."11
C. Purpose. The state hereby acknowledges that the redevelopment of12
the property within the district is an important element of the continued13
revitalization and economic development of the city-parish. The district is14
created to provide for cooperative economic development among the district,15
the city-parish, the state and the owners of property in the district, in order to16
assist in the redevelopment of, and dramatic improvement to, the property17
within the boundaries of the district.18
D. Governance. (1) In order to provide for the orderly development of19
the district and effectuation of the purposes of the district, the district shall be20
administered and governed by a board of commissioners, referred to in this21
Section as the "board", comprised of three persons as follows:22
(a) The mayor-president of the city-parish or his designee.23
(b) The mayor-president pro-tempore of the city-parish.24
(c) The council member for Metropolitan Council District No. 10 of the25
city-parish.26
(2) All the members of the board shall constitute a quorum for the27
transaction of business. The board shall keep minutes of all meetings and shall28
make them available for inspection through the board's secretary-treasurer.29 SB NO. 648
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The minute books and archives of the district shall be maintained by the board's1
secretary-treasurer. The monies, funds, and accounts of the district shall be in2
the official custody of the board.3
(3) The board shall adopt bylaws and prescribe rules to govern its4
meetings. The members of the board shall serve without salary or per diem and5
shall be entitled to reimbursement for reasonable, actual, and necessary6
expenses incurred in the performance of their duties.7
(4) The domicile of the board shall be established by the board at a8
location within the district.9
(5) The board shall elect from its own members a president, vice10
president, and a secretary-treasurer, whose duties shall be common to such11
offices or as may be provided by bylaws adopted by the district. The board12
shall hold regular meetings and may hold special meetings as provided in the13
bylaws. The failure of the board to hold any regular meeting shall not impair14
any existing obligations of the district. All such meetings shall be public15
meetings subject to the provisions of R.S. 42:11, et seq.16
(6) The district shall be subject to the Public Records Law, official17
journals law, Code of Governmental Ethics, and audit law pursuant to R.S.18
24:513.19
E. Rights and powers. The district, acting by and through its board,20
shall be a special taxing district and shall have and exercise all powers of a21
political subdivision and special taxing district necessary or convenient for the22
carrying out of its objects and purposes including but not limited to the23
following:24
(1) To sue and to be sued.25
(2) To adopt bylaws and rules and regulations.26
(3) To receive by gift, grant, donation, or otherwise any sum of money,27
property, aid, or assistance from the United States, the state of Louisiana, or28
any political subdivision thereof, or any person, firm, or corporation.29 SB NO. 648
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(4) For the public purposes of the district, to enter into one or more1
contracts, agreements, or cooperative endeavors with the state and its political2
subdivisions or political corporations, the city-parish, the owners of property3
in the district, and with any public or private association, corporation, business4
entity, or person, including but not limited to a cooperative endeavor5
agreement, a pledge and collateral assignment agreements, and tax collection6
agreement.7
(5) To appoint officers, agents, and employees, prescribe their duties, and8
fix their compensation.9
(6) To acquire by gift, grant, purchase, or lease such property within the10
district as may be necessary or desirable to carry out the objectives and11
purposes of the district and to mortgage and sell such property.12
(7) In its own name and on its own behalf to incur debt and to issue13
bonds, notes, certificates, and other evidences of indebtedness, and in the event14
the district elects to issue bonds pursuant to the authority under this Section,15
then the district shall be deemed and considered to be an issuer for purposes of16
R.S. 33:9037, and shall, to the extent not in conflict with this Section, be subject17
to the provisions of R.S. 33:9037.18
(8) To establish such funds or accounts as are necessary to conduct the19
affairs of the district.20
(9) To levy and collect the taxes authorized pursuant to this Section.21
(10) To pledge the district tax collections and other funds and property22
as security for the financing or refinancing of any costs incurred or to be23
incurred in connection with any project or projects, or parts thereof, within the24
boundaries of the district.25
(11) To enter into one or more agreements to provide for the collection26
of the taxes levied within the district and remittance of the taxes to the27
appropriate recipients.28
(12) To exercise any and all of the powers granted to an economic29 SB NO. 648
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development district as if the district were an economic development district1
established pursuant to Part II of Chapter 27 of Title 33 of the Louisiana2
Revised Statutes of 1950, including but not limited to the powers of tax3
increment financing pursuant to R.S. 33:9038.33 and 33:9038.34 and the power4
to levy taxes within the district pursuant to R.S. 33:9038.39, provided that any5
such powers exercised by the district shall be subject to the provisions of Part6
II of Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950 unless7
such provisions are inconsistent with the provisions of this Section, in which8
case the provisions of this Section shall control.9
(13) To levy sales taxes, or hotel occupancy taxes within the district or10
any combination of such taxes, above and in addition to any other sales taxes,11
or hotel occupancy taxes, or combination of such taxes, then in existence or12
permitted to be in existence within the district, in an amount as may be13
determined by the board with the approved written consent of the owners of14
immovable property in the district, all in addition to the powers authorized15
pursuant to Paragraph (12) of this Subsection and pursuant to R.S. 33:9038.39,16
subject to the limitations and prohibitions of the Louisiana Constitution.17
F. Levy of Taxes. (1) In order to provide funds for the purposes of the18
district, the district, acting by and through its board, is hereby authorized to19
levy and collect within the district:20
(a) A tax upon the occupancy of hotel rooms, motel rooms, and overnight21
camping facilities.22
(b) A tax on the sale at retail, the lease or rental, the consumption and23
storage for use or consumption of tangible personal property and on sales of24
services, all as defined in R.S. 47:301 et seq., or any other appropriate provision25
or provisions of law, as amended.26
(2) The aggregate tax rate upon the occupancy of hotel rooms, motel27
rooms, and overnight camping facilities within the district authorized pursuant28
to Subparagraph (1)(a) of this Subsection shall be at least equal to the aggregate29 SB NO. 648
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rate of all taxes upon the occupancy of hotel rooms, motel rooms, and overnight1
camping facilities levied and collected within the city-parish.2
(3) The aggregate sales tax rate within the district authorized pursuant3
to Subparagraph (1)(b) of this Subsection shall be at least equal to the aggregate4
rate of all such sales taxes levied and collected within the city-parish.5
(4)(a) The word "hotel" as used in this Section shall mean and include6
any establishment, both public and private, engaged in the business of7
furnishing or providing rooms and overnight camping facilities intended or8
designed for dwelling, lodging, or sleeping purposes to transient guests where9
such establishment consists of two or more guest rooms.10
(b) The occupancy tax shall be paid by the person who exercises or is11
entitled to occupancy of the hotel room, and shall be paid at the time the rent12
or fee of occupancy is paid.13
(c) The food and beverage tax shall be paid by the person who pays for14
the food and beverages at the point of sale.15
(d) The word "person" as used in this Section shall have the same16
meaning as contained in R.S. 47:301(8).17
(5) The taxes authorized in this Section shall be imposed by ordinance18
adopted by the district, acting by and through its board, without the need of an19
election.20
(6) It is hereby recognized that there are currently no hotel occupancy21
or sales taxes generated at the property within the district. Accordingly, if the22
district elects to levy and collect any of the taxes authorized in this Section, such23
levy shall be deemed to supersede and be in lieu of only such other taxes on24
hotel occupancy and sales that, without the authority of this Section, would25
otherwise be levied within the district, do not secure bonds that have been26
authorized, that have not been dedicated by other law or by proposition27
approved by electors voting in an election for such purpose, and that are not28
based on a per head or per person basis. Additionally, if, during the term of the29 SB NO. 648
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district, such other taxes on hotel occupancy or sales within the district that are1
currently not available for use for tax increment financing purposes should2
subsequently cease to be authorized to secure bonds, cease to secure bonds that3
have been authorized, or cease to be dedicated by other law or by proposition4
approved by electors voting in an election for such purpose, and thus, become5
available for the use of the financing purposes pursuant to this Section, then6
such levy shall at such time be deemed to supersede and be in lieu of such other7
taxes on hotel occupancy or sales within the district and shall be available for8
use for the purposes of the district; however, if the district elects to levy and9
collect any of the taxes authorized in this Section, such levy shall not be deemed10
to supersede or be in lieu of the occupancy tax authorized by R.S.11
33:4574.1.1(A)(6) relating to Visit Baton Rouge regardless of whether such12
occupancy tax is pledged or dedicated to secure debt or bonds that have been13
authorized and the proceeds of the avails of the occupancy taxes authorized in14
R.S. 33:4574.1.1(A)(6) shall be dispersed and used for the purposes set forth15
therein and as further provided in R.S. 33:4574.1.1(L).16
G. Tax Financing. (1)(a) The district may issue revenue bonds, in one17
or more series, payable from an irrevocable pledge and dedication of up to the18
full amount of the district's hotel occupancy and sales tax increments and other19
district revenues, leases, gifts, proceeds, rents, or other advantages as20
authorized by this Section, in an amount to be determined by the district, to21
secure any financing or multiple refinancings of any costs incurred or to be22
incurred in connection with any project or projects, or parts thereof, within the23
boundaries of the district. Additionally, without the necessity of issuing revenue24
bonds, the district may pledge up to the full amount of the district's hotel25
occupancy and sales tax increments and other district revenues, leases, gifts,26
proceeds, rents, or other advantages received or collected under the authority27
of this Section to any financing or multiple refinancings of any costs incurred28
or to be incurred in connection with any project or projects, or parts thereof,29 SB NO. 648
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within the boundaries of the district in furtherance of the purposes of the1
district. Such financing may include but shall not be limited to any loan or2
loans, mortgages, the issuance of bonds, or the issuance of certificates of3
indebtedness. For each of the designated non-voter elected, pledged or4
dedicated hotel occupancy taxes and sales taxes collected within the district, a5
tax increment shall consist of that portion of the aggregate of such tax revenues6
collected by the district each year which exceeds the amount of such taxes that7
were collected in the year immediately prior to the year in which the district8
was established.9
(b) The pledge or dedication of tax increments authorized by this Section10
to pay indebtedness shall not impair existing obligations of the district and shall11
not include tax revenues previously dedicated by the district for a special12
purpose.13
(2) Any instruments or obligations of the district may be validly14
executed, issued, sold, and delivered, notwithstanding that one or more of the15
officers of the board signing such instruments or obligations, or whose facsimile16
signature or signatures may be on the instruments or obligations, shall have17
ceased to be such officer of the board at the time such instruments or18
obligations shall actually have been delivered.19
(3) Any cost, obligation, or expense incurred for any of the purposes or20
powers of the district specified in this Section shall be a part of the project costs21
and may be paid or reimbursed as such out of the proceeds of bonds, tax22
increments, property or other obligations of, pledged or issued by the district.23
(4) The authority granted to the district pursuant to the provisions of this24
Section is consistent with and subject to the limitations provided in R.S.25
33:9038.42.26
H. Term. The district shall dissolve and cease to exist one year after the27
date on which all loans, bonds, notes, and other evidences of indebtedness28
secured, in whole or in part, by district taxes or property are paid in full as to29 SB NO. 648
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both principal and interest; however, under no event shall the district have an1
existence of more than thirty years from the date on which the taxes authorized2
pursuant to this Section are first levied and collected.3
I. Contesting ordinance or resolution; time limit. Any ordinance or4
resolution adopted by the board including but not limited to an ordinance5
adopted pursuant to Paragraph (F)(5) of this Section, or the pledge of tax6
increments collected under the authority of this Section to any financing7
authorized by this Section shall be published at least twice in the official journal8
of East Baton Rouge Parish. For thirty days after the date of publication, any9
person in interest may contest the legality of the ordinance or resolution and of10
any provision therein made for the security and payment of the debt obligation11
or the levy and collection of taxes. After that time, no one may file for any cause12
of action to test the regularity, formality, legality, or effectiveness of the13
ordinance or resolution, and provisions thereof for any cause whatever, except14
for fraud. Thereafter, it shall be conclusively presumed that every legal15
requirement for the levy and collection of taxes, the issuance of bonds or other16
debt obligations, or the pledge of tax increment collected, including all things17
pertaining to the authorizing thereof, has been complied with. No court shall18
have authority to inquire into any of these matters after the thirty-day period19
after publication unless a claim pursuant to this Section has been filed.20
J. Liberal construction. This Section, being necessary for the welfare of21
the city-parish and its residents, shall be liberally construed to effect the22
purposes thereof.23
K. Severability. The provisions of this Section are severable. It is24
intended that if any provision of this Section should be adjudged invalid or25
unenforceable, then such provision shall be ineffective to the extent of such26
invalidity or unenforceability without invalidating the remaining provisions of27
this Section. Notwithstanding any provision of this Section to the contrary, if28
any portion of a tax levied or tax increment pledged or dedicated pursuant to29 SB NO. 648
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this Section is held invalid, such invalidity shall not affect the validity of the1
remaining portion of such tax or tax increment.2
Section 2. This Act shall become effective upon signature by the governor or, if not3
signed by the governor, upon expiration of the time for bills to become law without signature4
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If5
vetoed by the governor and subsequently approved by the legislature, this Act shall become6
effective on the day following such approval.7
The original instrument was prepared by Martha Hess. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Mary Dozier O'Brien.
DIGEST
Dorsey-Colomb (SB 648)
Proposed law creates the Old LNB Building Redevelopment District in East Baton Rouge
Parish as a special taxing district and political subdivision of the state.
Proposed law provides that the purpose of the district is to provide for cooperative economic
development in order to provide for the redevelopment of, and dramatic improvement to, the
property within the district located in the city-parish.
Proposed law provides that the district be governed by a three-member board of
commissioners. All three members shall constitute a quorum for the transaction of business.
The commissioners shall be:
(1)The mayor-president of the city-parish or his designee.
(2)The mayor-president pro-tempore of the city-parish.
(3)The council member for Metropolitan Council District No. 10 of the city-parish.
Proposed law provides that the domicile of the board shall be established by the board at a
location within the district. Provides the general rights and powers of the district and its
board of commissioners. Provides that the district shall be subject to the Public Records
Law, officials journals law, Code of governmental Ethics, and audit law.
Proposed law authorizes the district to exercise the power of economic development districts
in the TIF provisions for local governmental subdivisions in present law including ad
valorem tax increment financing and sales tax increment financing; the power of community
development districts to levy special assessments for the payment of bonds, financing,
maintenance and preservation; and the levy of sales taxes or hotel occupancy taxes above
and in addition to any other sales taxes or hotel occupancy taxes then in existence or
permitted to be in existence within the district, in an amount as may be determined by the
board with the approved written consent of the owners of immovable property in the district,
all in addition to the powers of economic development districts granted in the proposed law
and the power to levy taxes in the TIF law in R.S. 33:9038.39, subject to the limitations and
prohibitions of the Louisiana Constitution.
Proposed law provides that the aggregate tax rates of the sales tax and occupancy tax must
be at least equal to the aggregate rate of all sales and occupancy taxes within the city-parish. SB NO. 648
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In addition, the taxes levied are deemed to supersede other city-parish sales and occupancy
taxes if the taxes:
(1)Do not secure bonds that have been authorized.
(2)Have not been dedicated by other law or by proposition approved by electors.
(3)Are not based on a per head or per person basis.
(4)Is not the occupancy tax authorized by R.S. 33:4574.1.1(A)(6) relating to Visit Baton
Rouge.
Proposed law authorizes the district to use hotel and sales tax incremental financing or other
financing pledging the revenues of the district. Provides relative to publishing requirements
for certain actions by the board. Prohibits court authority into board action relative to
adoption of ordinances or resolutions or pledge of tax increments after 30 days after
publication unless a claim has been filed.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:9038.67)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Specifically authorizes the district to levy sales taxes or hotel occupancy
taxes above and in addition to any other sales taxes or hotel occupancy taxes
then in existence or permitted to be in existence within the district, (a) in an
amount as may be determined by the board (b) with the approved written
consent of the owners of immovable property in the district, all in addition
to the powers of economic development districts granted in the proposed law
and the power to levy taxes in the TIF law in R.S. 33:9038.39, subject to the
limitations and prohibitions of the Louisiana Constitution.
2. Prohibits the district from the taxing the "use" of tangible personal property,
but authorizes a tax on the consumption and storage for use or consumption
of such property.
3. Prohibits the hotel occupancy tax of the district from superceding any
occupancy tax authorized by R.S. 33:4574.1.1(A)(6) relating to Visit Baton
Rouge.
4. Reduces the maximum existence of the district from 50 years to 30 years.
5. Limits the district to acquiring necessary property by gift, grant, purchase or
lease, deleting the words "or otherwise".
Committee Amendments Proposed by Senate Committee on Finance to the
engrossed bill
1. Changes the board meeting attendance provisions such that only the Mayor-
President may have a designee attend board meetings; the other two members
shall attend in person. SB NO. 648
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2. All three members of the board comprise a quorum for the transaction of
business.
3. Makes the district subject to the Public Records Law, officials journals law,
Code of governmental Ethics, and audit law.
4. Provides relative to publishing requirements for certain actions by the board.
5. Prohibits court authority into board action relative to adoption of ordinances
or resolutions or pledge of tax increments after 30 days after publication
unless a claim has been filed.
Senate Floor Amendments to reengrossed bill
1. Technical Legislative Bureau amendments.