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Regular Session, 2014 ENROLLED
SENATE BILL NO. 648
BY SENATORS DORSEY-COLOMB, AMEDEE, BROOME, BROWN, GALLOT,
GUILLORY, HEITMEIER, JOHNS, KOSTELKA, MILLS, NEVERS
AND WARD AND REPRESENTATIVES ADAMS, BARRAS,
BARROW, WESLEY BISHOP, CARTER, COX, FOIL, GREENE,
HARRIS, HONORE, IVEY, KATRINA JACKSON, JAMES, LEGER,
NORTON, PIERRE, PONTI, PRICE, ROBIDEAUX, SCHEXNAYDER,
SMITH, ALFRED WILLIAMS AND PATRICK WILLIAMS
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
of the rights, powers, privileges and immunities accorded by law and the18
Constitution of Louisiana to political subdivisions of the state, subject to the19
limitations provided in this Section.20
B. Boundaries. The district shall be comprised of the following described21
parcels or tracts of land located in the city-parish, referred to in this Section as22
the "property":23 SB NO. 648 ENROLLED
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PARCEL 1:1
A certain rectangular lot or parcel of ground, together with all buildings and2
improvements thereon, situated in that part of the City of Baton Rouge known3
as Gilbert Leonard Town, and designated on the plat thereof as Lot Number4
One (1) of Square Number Three (3), or One Hundred Thirteen (113),5
according to the official map of the City of Baton Rouge, said square being6
bounded on the North by Convention Street, on the East by Fourth Street7
(formerly Church Street), on the South by North Boulevard, and on the West8
by Third Street, said lot forming the northwest corner of said square and9
measuring Sixty-four (64) feet front on the East Side of Third Street by a depth10
of One Hundred Twenty-eight (128) feet along the South side of Convention11
Street;12
PARCEL 2:13
A certain fractional lot or parcel of ground, together with all buildings and14
improvements thereon, and all the rights, ways, privileges, servitudes and15
appurtenances thereunto belonging or in anywise appertaining, situated in that16
subdivision of the Gilbert Leonard Town, East Baton Rouge Parish, Louisiana,17
and being the northern portion of Lot No. 2 of Square No. 3 of said subdivision,18
or Square No. 113 according to the official map of the said City of Baton Rouge19
(said square being bounded by Third, Convention and Fourth (formerly20
Church) Streets and North Boulevard), said fractional lot being shown on a plan21
of survey made by A.G. Mundinger, C.E, and Surveyor, dated April 24th, 1936,22
a blueprint of which plan is attached to an act of sale passed before B.E.23
Durrett, Notary Public, on June 30, 1936, recorded in Special Mortgage Book24
21, Folio 357, of said Parish. The fractional lot or parcel of ground measures 4225
feet 9 inches front on the east side of Third Street by a depth between parallel26
lines of 128 feet; being the same property described as follows:27
A parcel of land being comprised of Lot 1 and portion of Lot 2, Square Three28
(3) or One Hundred Thirteen (113), Gilbert Leonard Town, of the official map29
of the City of Baton Rouge, said parcel of land being shown on a plan of survey30 SB NO. 648 ENROLLED
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made by A.G. Mundinger, C.E., and Surveyor, dated April 24th, 1936, a1
blueprint of which plan is attached to an act of sale passed before B.E. Durrett,2
Notary Public on June 30, 1936, recorded in Special Mortgage Book 21, folio3
357, said map also recorded in Original 40, Bundle 1005 of the Office of Clerk4
and Recorder, East Baton Rouge Parish, Louisiana, containing 0.314 acres,5
lying within Section 48, Township 7 South, Range 1 West, Greensburg Land6
District of said parish, being more particularly described as follows:7
Begin at the northwest corner of Lot 1, Square Three (3) or One Hundred8
Thirteen (113) Gilbert Leonard Town, said point being the intersection of the9
southerly right of way line of Convention Street (69.33' R/W) and the easterly10
right of way line of Third Street (53.33' R/W), the Point of Beginning; thence go11
North 87 degrees 59 minutes 28 seconds East along the southerly right of way12
line of Convention Street a distance of 128.00 feet to the northeast corner of the13
aforesaid Lot 1; thence, departing the aforesaid southerly right of way line, go14
South 02 degrees 09 minutes 52 seconds East along the easterly line of the15
aforesaid Lot 1, and an extension thereof, a distance of 106.75 feet to the16
southeast corner of said parcel; thence go South 87 degrees 59 minutes 2817
seconds West along the southerly line, a distance of 128.00 feet to the southwest18
corner of the aforesaid parcel, said corner being coincident with the19
aforementioned easterly right of way line of Third Street (53.33' R/W); thence20
go North 02 degrees 09 minutes 52 seconds West along the aforesaid easterly21
right of way line a distance of 106.75 feet to the Point of Beginning; the above22
described parcel of land lies within Square Three (3) or Square One Hundred23
Thirteen (113), Gilbert Leonard Town, of the official map of the City of Baton24
Rouge, Section 48, Township 7 South, Range 1 West, Greensburg Land District,25
City of Baton Rouge, East Baton Rouge Parish, Louisiana, and contains 0.31426
acres more or less; all as more fully shown on that survey prepared by Sam M.27
Holladay, III, PLS, dated February 20, 2014, entitled "ALTA/ACSM Land Title28
Survey of a Parcel of Land Inclusive of Lot 1, Square No. 3, or 113 and a29
portion of Lot 2, Square No. 3, or 113, according to the Official Map of the City30 SB NO. 648 ENROLLED
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of Baton Rouge, lying in Section 48, Township 7 South, Range 1 West,1
Greensburg Land District, City of Baton Rouge, East Baton Rouge Parish,2
Louisiana for Commercial Properties Realty Trust."3
C. Purpose. The state hereby acknowledges that the redevelopment of4
the property within the district is an important element of the continued5
revitalization and economic development of the city-parish. The district is6
created to provide for cooperative economic development among the district,7
the city-parish, the state and the owners of property in the district, in order to8
assist in the redevelopment of, and dramatic improvement to, the property9
within the boundaries of the district.10
D. Governance. (1) In order to provide for the orderly development of11
the district and effectuation of the purposes of the district, the district shall be12
administered and governed by a board of commissioners, referred to in this13
Section as the "board", comprised of three persons as follows:14
(a) The mayor-president of the city-parish or his designee.15
(b) The mayor-president pro-tempore of the city-parish.16
(c) The council member for Metropolitan Council District No. 10 of the17
city-parish.18
(2) All the members of the board shall constitute a quorum for the19
transaction of business. The board shall keep minutes of all meetings and shall20
make them available for inspection through the board's secretary-treasurer.21
The minute books and archives of the district shall be maintained by the board's22
secretary-treasurer. The monies, funds, and accounts of the district shall be in23
the official custody of the board.24
(3) The board shall adopt bylaws and prescribe rules to govern its25
meetings. The members of the board shall serve without salary or per diem and26
shall be entitled to reimbursement for reasonable, actual, and necessary27
expenses incurred in the performance of their duties.28
(4) The domicile of the board shall be established by the board at a29
location within the district.30 SB NO. 648 ENROLLED
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(5) The board shall elect from its own members a president, vice1
president, and a secretary-treasurer, whose duties shall be common to such2
offices or as may be provided by bylaws adopted by the district. The board3
shall hold regular meetings and may hold special meetings as provided in the4
bylaws. The failure of the board to hold any regular meeting shall not impair5
any existing obligations of the district. All such meetings shall be public6
meetings subject to the provisions of R.S. 42:11, et seq.7
(6) The district shall be subject to the Public Records Law, official8
journals law, Code of Governmental Ethics, and audit law pursuant to R.S.9
24:513.10
E. Rights and powers. The district, acting by and through its board,11
shall be a special taxing district and shall have and exercise all powers of a12
political subdivision and special taxing district necessary or convenient for the13
carrying out of its objects and purposes including but not limited to the14
following:15
(1) To sue and to be sued.16
(2) To adopt bylaws and rules and regulations.17
(3) To receive by gift, grant, donation, or otherwise any sum of money,18
property, aid, or assistance from the United States, the state of Louisiana, or19
any political subdivision thereof, or any person, firm, or corporation.20
(4) For the public purposes of the district, to enter into one or more21
contracts, agreements, or cooperative endeavors with the state and its political22
subdivisions or political corporations, the city-parish, the owners of property23
in the district, and with any public or private association, corporation, business24
entity, or person, including but not limited to a cooperative endeavor25
agreement, a pledge and collateral assignment agreements, and tax collection26
agreement.27
(5) To appoint officers, agents, and employees, prescribe their duties, and28
fix their compensation.29
(6) To acquire by gift, grant, purchase, or lease such property within the30 SB NO. 648 ENROLLED
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district as may be necessary or desirable to carry out the objectives and1
purposes of the district and to mortgage and sell such property.2
(7) In its own name and on its own behalf to incur debt and to issue3
bonds, notes, certificates, and other evidences of indebtedness, and in the event4
the district elects to issue bonds pursuant to the authority under this Section,5
then the district shall be deemed and considered to be an issuer for purposes of6
R.S. 33:9037, and shall, to the extent not in conflict with this Section, be subject7
to the provisions of R.S. 33:9037.8
(8) To establish such funds or accounts as are necessary to conduct the9
affairs of the district.10
(9) To levy and collect the taxes authorized pursuant to this Section.11
(10) To pledge the district tax collections and other funds and property12
as security for the financing or refinancing of any costs incurred or to be13
incurred in connection with any project or projects, or parts thereof, within the14
boundaries of the district.15
(11) To enter into one or more agreements to provide for the collection16
of the taxes levied within the district and remittance of the taxes to the17
appropriate recipients.18
(12) To exercise any and all of the powers granted to an economic19
development district as if the district were an economic development district20
established pursuant to Part II of Chapter 27 of Title 33 of the Louisiana21
Revised Statutes of 1950, including but not limited to the powers of tax22
increment financing pursuant to R.S. 33:9038.33 and 33:9038.34 and the power23
to levy taxes within the district pursuant to R.S. 33:9038.39, provided that any24
such powers exercised by the district shall be subject to the provisions of Part25
II of Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950 unless26
such provisions are inconsistent with the provisions of this Section, in which27
case the provisions of this Section shall control.28
(13) To levy sales taxes, or hotel occupancy taxes within the district or29
any combination of such taxes, above and in addition to any other sales taxes,30 SB NO. 648 ENROLLED
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or hotel occupancy taxes, or combination of such taxes, then in existence or1
permitted to be in existence within the district, in an amount as may be2
determined by the board with the approved written consent of the owners of3
immovable property in the district, all in addition to the powers authorized4
pursuant to Paragraph (12) of this Subsection and pursuant to R.S. 33:9038.39,5
subject to the limitations and prohibitions of the Louisiana Constitution.6
F. Levy of Taxes. (1) In order to provide funds for the purposes of the7
district, the district, acting by and through its board, is hereby authorized to8
levy and collect within the district:9
(a) A tax upon the occupancy of hotel rooms, motel rooms, and overnight10
camping facilities.11
(b) A tax on the sale at retail, the lease or rental, the consumption and12
storage for use or consumption of tangible personal property and on sales of13
services, all as defined in R.S. 47:301 et seq., or any other appropriate provision14
or provisions of law, as amended.15
(2) The aggregate tax rate upon the occupancy of hotel rooms, motel16
rooms, and overnight camping facilities within the district authorized pursuant17
to Subparagraph (1)(a) of this Subsection shall be at least equal to the aggregate18
rate of all taxes upon the occupancy of hotel rooms, motel rooms, and overnight19
camping facilities levied and collected within the city-parish.20
(3) The aggregate sales tax rate within the district authorized pursuant21
to Subparagraph (1)(b) of this Subsection shall be at least equal to the aggregate22
rate of all such sales taxes levied and collected within the city-parish.23
(4)(a) The word "hotel" as used in this Section shall mean and include24
any establishment, both public and private, engaged in the business of25
furnishing or providing rooms and overnight camping facilities intended or26
designed for dwelling, lodging, or sleeping purposes to transient guests where27
such establishment consists of two or more guest rooms.28
(b) The occupancy tax shall be paid by the person who exercises or is29
entitled to occupancy of the hotel room, and shall be paid at the time the rent30 SB NO. 648 ENROLLED
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or fee of occupancy is paid.1
(c) The food and beverage tax shall be paid by the person who pays for2
the food and beverages at the point of sale.3
(d) The word "person" as used in this Section shall have the same4
meaning as contained in R.S. 47:301(8).5
(5) The taxes authorized in this Section shall be imposed by ordinance6
adopted by the district, acting by and through its board, without the need of an7
election.8
(6) It is hereby recognized that there are currently no hotel occupancy9
or sales taxes generated at the property within the district. Accordingly, if the10
district elects to levy and collect any of the taxes authorized in this Section, such11
levy shall be deemed to supersede and be in lieu of only such other taxes on12
hotel occupancy and sales that, without the authority of this Section, would13
otherwise be levied within the district, do not secure bonds that have been14
authorized, that have not been dedicated by other law or by proposition15
approved by electors voting in an election for such purpose, and that are not16
based on a per head or per person basis. Additionally, if, during the term of the17
district, such other taxes on hotel occupancy or sales within the district that are18
currently not available for use for tax increment financing purposes should19
subsequently cease to be authorized to secure bonds, cease to secure bonds that20
have been authorized, or cease to be dedicated by other law or by proposition21
approved by electors voting in an election for such purpose, and thus, become22
available for the use of the financing purposes pursuant to this Section, then23
such levy shall at such time be deemed to supersede and be in lieu of such other24
taxes on hotel occupancy or sales within the district and shall be available for25
use for the purposes of the district; however, if the district elects to levy and26
collect any of the taxes authorized in this Section, such levy shall not be deemed27
to supersede or be in lieu of the occupancy tax authorized by R.S.28
33:4574.1.1(A)(6) relating to Visit Baton Rouge regardless of whether such29
occupancy tax is pledged or dedicated to secure debt or bonds that have been30 SB NO. 648 ENROLLED
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authorized and the proceeds of the avails of the occupancy taxes authorized in1
R.S. 33:4574.1.1(A)(6) shall be dispersed and used for the purposes set forth2
therein and as further provided in R.S. 33:4574.1.1(L).3
G. Tax Financing. (1)(a) The district may issue revenue bonds, in one4
or more series, payable from an irrevocable pledge and dedication of up to the5
full amount of the district's hotel occupancy and sales tax increments and other6
district revenues, leases, gifts, proceeds, rents, or other advantages as7
authorized by this Section, in an amount to be determined by the district, to8
secure any financing or multiple refinancings of any costs incurred or to be9
incurred in connection with any project or projects, or parts thereof, within the10
boundaries of the district. Additionally, without the necessity of issuing revenue11
bonds, the district may pledge up to the full amount of the district's hotel12
occupancy and sales tax increments and other district revenues, leases, gifts,13
proceeds, rents, or other advantages received or collected under the authority14
of this Section to any financing or multiple refinancings of any costs incurred15
or to be incurred in connection with any project or projects, or parts thereof,16
within the boundaries of the district in furtherance of the purposes of the17
district. Such financing may include but shall not be limited to any loan or18
loans, mortgages, the issuance of bonds, or the issuance of certificates of19
indebtedness. For each of the designated non-voter elected, pledged or20
dedicated hotel occupancy taxes and sales taxes collected within the district, a21
tax increment shall consist of that portion of the aggregate of such tax revenues22
collected by the district each year which exceeds the amount of such taxes that23
were collected in the year immediately prior to the year in which the district24
was established.25
(b) The pledge or dedication of tax increments authorized by this Section26
to pay indebtedness shall not impair existing obligations of the district and shall27
not include tax revenues previously dedicated by the district for a special28
purpose.29
(2) Any instruments or obligations of the district may be validly30 SB NO. 648 ENROLLED
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executed, issued, sold, and delivered, notwithstanding that one or more of the1
officers of the board signing such instruments or obligations, or whose facsimile2
signature or signatures may be on the instruments or obligations, shall have3
ceased to be such officer of the board at the time such instruments or4
obligations shall actually have been delivered.5
(3) Any cost, obligation, or expense incurred for any of the purposes or6
powers of the district specified in this Section shall be a part of the project costs7
and may be paid or reimbursed as such out of the proceeds of bonds, tax8
increments, property or other obligations of, pledged or issued by the district.9
(4) The authority granted to the district pursuant to the provisions of this10
Section is consistent with and subject to the limitations provided in R.S.11
33:9038.42.12
H. Term. The district shall dissolve and cease to exist one year after the13
date on which all loans, bonds, notes, and other evidences of indebtedness14
secured, in whole or in part, by district taxes or property are paid in full as to15
both principal and interest; however, under no event shall the district have an16
existence of more than thirty years from the date on which the taxes authorized17
pursuant to this Section are first levied and collected.18
I. Contesting ordinance or resolution; time limit. Any ordinance or19
resolution adopted by the board including but not limited to an ordinance20
adopted pursuant to Paragraph (F)(5) of this Section, or the pledge of tax21
increments collected under the authority of this Section to any financing22
authorized by this Section shall be published at least twice in the official journal23
of East Baton Rouge Parish. For thirty days after the date of publication, any24
person in interest may contest the legality of the ordinance or resolution and of25
any provision therein made for the security and payment of the debt obligation26
or the levy and collection of taxes. After that time, no one may file for any cause27
of action to test the regularity, formality, legality, or effectiveness of the28
ordinance or resolution, and provisions thereof for any cause whatever, except29
for fraud. Thereafter, it shall be conclusively presumed that every legal30 SB NO. 648 ENROLLED
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requirement for the levy and collection of taxes, the issuance of bonds or other1
debt obligations, or the pledge of tax increment collected, including all things2
pertaining to the authorizing thereof, has been complied with. No court shall3
have authority to inquire into any of these matters after the thirty-day period4
after publication unless a claim pursuant to this Section has been filed.5
J. Liberal construction. This Section, being necessary for the welfare of6
the city-parish and its residents, shall be liberally construed to effect the7
purposes thereof.8
K. Severability. The provisions of this Section are severable. It is9
intended that if any provision of this Section should be adjudged invalid or10
unenforceable, then such provision shall be ineffective to the extent of such11
invalidity or unenforceability without invalidating the remaining provisions of12
this Section. Notwithstanding any provision of this Section to the contrary, if13
any portion of a tax levied or tax increment pledged or dedicated pursuant to14
this Section is held invalid, such invalidity shall not affect the validity of the15
remaining portion of such tax or tax increment.16
Section 2. This Act shall become effective upon signature by the governor or, if not17
signed by the governor, upon expiration of the time for bills to become law without signature18
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If19
vetoed by the governor and subsequently approved by the legislature, this Act shall become20
effective on the day following such approval.21
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: