DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 109 Original 2015 Regular Session Richard
Abstract: Provides a definition of "parcel" applicable to the levy of a parcel fee within Fire
Protection District 8-C in Lafourche Parish.
Present law provides for the creation of fire protection districts. Provides for their powers and duties
and authorizes the levy of certain taxes and fees to support each district.
Present law provides for the levy of a parcel fee, not to exceed $100, within each district. Present
law further defines "parcel" for purposes of the fire protection district parcel fee to mean a lot or
portion of ground upon which a residential or commercial structure is located, regardless of whether
or not such structure is occupied. Proposed law retains present law.
Proposed law provides that for Fire Protection District 8-C in Lafourche Parish, "parcel" also means
each improved portion of ground upon which a residential or commercial structure has been or may
be situated and to which a mailing address has been assigned by a parish or a municipality, a
landowner, or a lessor. Proposed law further provides that in the case of mobile home parks or other
commercial property where spaces are leased for residential or commercial structures, the landowner
is responsible for the parcel fee.
(Amends R.S. 40:1505(D))