RÉSUMÉ DIGEST
ACT 292 (HB 109) 2015 Regular Session Richard
Existing 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.
Existing law provides for the levy of a parcel fee, not to exceed $100, within each district.
Existing 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.
New 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. New 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.
New law requires voter approval of the levying of a parcel fee on any parcel as defined in
new law.
Effective August 1, 2015.
(Amends R.S. 40:1505(D))