HLS 15RS-514 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 793
BY REPRESENTATIVE FANNIN
REVENUE SHARING: Provides for revenue sharing distribution for Fiscal Year 2015-
2016
1 AN ACT
2To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2015-2016; and to provide for related matters.
4Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act the following definitions shall apply and
6obtain:
7 (a)(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city
8of New Orleans, parish governing authorities, school boards, special taxing districts, and
9other bodies which were eligible for reimbursement or payment from the Property Tax
10Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of
11the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)
12or any other taxing district for any millage specified in Section 9(B) of this Act. In the
13parish of Rapides, "tax recipient bodies" shall not include Red River Waterways. In the
14parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15District, the Lafourche Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19considered tax recipient bodies for any millage voted and levied for that purpose to the
20extent specifically provided in Section 9(B) of this Act.
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1 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
2bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
3had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
4Regular Session and were subsequently determined by the state treasurer to be ineligible for
5such participation under the provisions of Act 592 of the 1978 Regular Session. The
6exclusive listing of all such special taxing districts and other bodies is as follows:
7Acadia
8 Mermentau River Harbor & Terminal
9Allen
10 Elizabeth Recreation District #3
11 Kinder Recreation District #2--Maintenance
12 Hospital Service District #3--Maintenance
13Ascension
14 Lighting District #6
15 Lighting District #7
16Avoyelles
17 Red River Waterway District--Capital Outlay
18 Red River Waterway District--Operations
19Beauregard
20 Waterworks District #3--Ward 4
21 Waterworks District #3--Ward Bienville
22 Fire Protection District #6
23 Hospital Service District #2
24Caldwell
25 Columbia Heights Sewerage
26Cameron
27 Cameron Water District #1--Maintenance
28 Water District #7--Maintenance
29 Grand Lake Recreation District--Maintenance
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HB NO. 793
1 Water District #10--Maintenance
2 Fire District #10--Maintenance
3Catahoula
4 Hospital District #2
5Claiborne
6 Hospital District #1
7Concordia
8 Recreation District #3--Maintenance
9 Fire Protection District #1
10Evangeline
11 Cemetery Tax District--Ward 4
12 Cemetery Tax District #1
13 Cemetery Tax District #6
14 Water District #1--Maintenance
15 Evangeline Parish School Board
16 Consolidated School District No. 2
17 Evangeline Parish School Board
18 Consolidated School District No. 7
19Grant
20 Hospital District #1
21 Recreational District #2
22Jefferson
23 Ambulance Service #1
24 Community Center Playground District #1
25 Community Center Playground District #10
26 Community Center Playground District #11
27 Community Center Playground District #12
28 Community Center Playground District #13
29 Community Center Playground District #14
30 Community Center Playground District #15
31 Fire Protection District #5
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1 Fire Protection District #6
2 Sewerage District #8
3 Sewerage District #9
4 Jefferson Hospital District #1
5LaSalle
6 Sewer Maintenance
7 Recreation District #5
8Livingston
9 Road Light District #2
10 Fire Protection District #1
11 Fire Protection District #4
12 Recreation District #3
13Morehouse
14 Bastrop Area Fire District #2
15 Fire District #1--Ward 6
16 Fire District #1--Ward 10
17Pointe Coupee
18 Sewerage District #1
19Rapides
20 Waterworks #11A--Maintenance
21 Recreational--Maintenance
22St. James
23 Road Light District #1A
24 Road Light District #2
25 Road Light District #4
26St. Landry
27 Fire Protection District #3
28St. Martin
29 Sewerage District
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HB NO. 793
1St. Mary
2 West St. Mary Parish Port Commission
3St. Tammany
4 Fire District #4
5 Fire District #5
6 Fire District #7
7 Fire District #9
8 Fire District #10
9 Recreation District #2
10Tangipahoa
11 Hospital District #1--Maintenance
12Union
13 Hospital Service--Tri-Ward
14 Hospital Service--East Union
15Vermilion
16 Ward 8 Public Cemetery
17 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
18other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
19which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
20Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
21listing of all such special taxing districts and other bodies is as follows:
22Assumption
23 Road Lighting District #2
24Bossier
25 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
26East Baton Rouge
27 Village St. George Fire District
28Ouachita
29 Cooley Hospital Tax
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1 Sterlington Sewerage District
2 Fire District No. 1--Maintenance
3 North Monroe Sewerage District No. 1--Maintenance
4 Road Light District No. 5
5 Road Light District #1
6 Road Light District #3
7 Road Light District #4
8 East Ouachita Recreational District
9Terrebonne
10 Road Lighting District No. 4
11 Road Lighting District No. 5--Maintenance
12 Road Lighting District No. 6
13 Road Lighting District No. 8--Maintenance
14 Road Lighting District No. 9--Maintenance
15 Road Lighting District No. 10--Maintenance
16 Fire Protection District No. 4-A--Maintenance
17 Fire Protection District No. 5--Maintenance
18 Fire Protection No. 8--Maintenance
19 Fire Protection District No. 10--Maintenance
20 Sanitation District No. 1--Maintenance
21 Recreation District No. 1--Maintenance
22 Recreation District No. 4--Maintenance
23 Road Lighting District No. 1--Maintenance
24 Road Lighting District No. 2--Maintenance
25 Road Lighting District No. 3A
26 Fire Protection District No. 123--Maintenance
27 Fire Protection District No. 9--Maintenance
28 Road Lighting District No. 7--Maintenance
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1St. Tammany
2 Mosquito District No. 2(A)--10 mills
3 Mosquito District No. 2(B)--10 mills
4 (5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for
5purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
626 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
71, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
8not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
9to those taxes authorized and collected prior to January 1, 1978.
10 (b) "Population" shall mean that enumeration of persons within the state, its
11parishes, and incorporated municipalities determined by the Louisiana State University and
12Agricultural and Mechanical College Agriculture Center, Department of Agricultural
13Economics and Agribusiness, under the most recent federal-state cooperative program for
14local population estimates. Such determination shall be submitted to the state treasurer
15annually not later than January fifteenth of each calendar year. Any tax recipient body or
16incorporated municipality which is aggrieved by such determination may file a petition for
17administrative review with the state treasurer not later than March fifteenth of each calendar
18year hereafter. The estimates so submitted shall have no effect on the distribution for the
19fiscal year in which they are made but shall be utilized for purposes of this Act and for
20distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
21modify, or set aside in whole or in part, the determination of the Louisiana State University
22and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
23Economics and Agribusiness.
24 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
25with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
26of the current calendar year from the original tax rolls submitted to the commission prior to
27any adjustments thereto.
28 (d) "Public school population" shall mean the enumeration of enrollments contained
29in the Department of Education Annual Report for the preceding school year.
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1 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
2city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
3Board of New Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish
4School Board and reference in this Act to tax recipient bodies in the city of New Orleans
5shall refer only to the aforesaid entities.
6 Section 2. The revenue sharing fund for the Fiscal Year 2015-2016 shall consist of
7the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
8 Section 3. The amount to be distributed annually to each parish from the revenue
9sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
10the total fund which is equal to the ratio which the population of the parish bears to the total
11state population, and (b) an amount equal to that percentage of twenty percent of the total
12fund which is equal to the ratio which the number of homesteads in the parish bears to the
13total number of homesteads in the state. As used in this Section, the term "homesteads" shall
14mean that enumeration of adjusted homestead exemption claims filed with the assessors as
15determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
16year.
17 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
18funds herein allocated to the tax collectors of the respective parishes and to the city of New
19Orleans.
20 Section 5. That portion of the fund for the parish of Ouachita allocated to the
21Monroe City School Board shall be an amount which will reimburse said board, to the extent
22available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
23result of homestead exemptions based on the tax rolls for the current calendar year and shall
24be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
25the statutorily dedicated deductions for retirement systems. For the purpose of distribution
26of the balance of the revenue sharing funds the state treasurer may use the amount listed on
27the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
28 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
29by the provisions of this Act, excluding such funds as are distributed directly to the city of
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1New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
2due the Monroe City School Board ($1,257,794), shall form a special fund ($9,726,548) to
3be distributed as commissions to the tax collectors of the respective parishes, the city of New
4Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
5commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
6in Section 8 of this Act.
7 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
8distributed by the provisions of this Act, excluding such funds as are distributed directly to
9the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
10were due the Monroe City School Board ($1,257,794), shall form a special fund
11($1,994,351) to be distributed to the various retirement systems which were eligible for
12payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
13Act for distribution to such retirement systems, and shall make due payment thereof to each
14retirement system in the same proportion that the statutory deduction provided by law for
15the system bears to the total statutory deductions provided by law for all such retirement
16systems. For the purpose of distributing these retirement contributions, the state treasurer
17may use the statutory deductions determined by the Public Retirement Systems Actuarial
18Committee as per R.S. 11:103 for the previous calendar year.
19 B. The city of New Orleans shall make the deductions legally established for
20retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
21Session and shall make due payment in accordance with the statutory deductions provided
22by law for all such retirement systems. Notwithstanding the above provisions the city of
23New Orleans shall remit the following amounts for the indicated retirement systems for
24Fiscal Year 2015-2016: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
25and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
26Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
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1 Section 8. The respective percentages to be used in calculating tax collectors'
2commissions and retirement system distributions shall be as follows:
3 PARISH SHERIFF RETIREMENT
4 Acadia 1.491% 1.047%
5 Allen .739% .475%
6 Ascension 1.283% .985%
7 Assumption .871% .399%
8 Avoyelles 1.263% .811%
9 Beauregard .842% .583%
10 Bienville .596% .405%
11 Bossier 1.705% 2.281%
12 Caddo 5.490% 10.375%
13 Calcasieu 4.719% 6.051%
14 Caldwell .473% .319%
15 Cameron .498% .400%
16 Catahoula .468% .303%
17 Claiborne .543% .326%
18 Concordia .730% .486%
19 DeSoto .547% .349%
20 East Baton Rouge 7.118% 11.977%
21 East Carroll .443% .331%
22 East Feliciana .489% .238%
23 Evangeline .730% .525%
24 Franklin .731% .757%
25 Grant .614% .357%
26 Iberia 2.221% 1.847%
27 Iberville 1.391% .810%
28 Jackson .653% .495%
29 Jefferson 13.312% 13.856%
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1 Jefferson Davis .693% .766%
2 Lafayette 3.081% 2.843%
3 Lafourche 1.928% 1.958%
4 LaSalle .548% .349%
5 Lincoln .727% .922%
6 Livingston 1.679% 1.322%
7 Madison .443% .401%
8 Morehouse 1.001% .907%
9 Natchitoches 1.072% .775%
10 Ouachita 2.736% 3.200%
11 Plaquemines 1.436% 1.241%
12 Pointe Coupee .641% .422%
13 Rapides 3.250% 3.751%
14 Red River .421% .147%
15 Richland .655% .683%
16 Sabine .685% .517%
17 St. Bernard 3.467% 3.005%
18 St. Charles 1.060% .959%
19 St. Helena .446% .291%
20 St. James .928% .759%
21 St. John the Baptist 1.184% .704%
22 St. Landry 2.740% 2.013%
23 St. Martin 1.121% .626%
24 St. Mary 1.895% 1.826%
25 St. Tammany 2.752% 2.396%
26 Tangipahoa 2.773% 1.863%
27 Tensas .343% .266%
28 Terrebonne 2.233% 2.175%
29 Union .590% .409%
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1 Vermilion 1.220% 1.004%
2 Vernon 1.627% 1.112%
3 Washington 1.349% .922%
4 Webster 1.068% 1.131%
5 West Baton Rouge .747% .516%
6 West Carroll .464% .466%
7 West Feliciana .404% .188%
8 Winn .633% .377%
9 Section 9. All remaining funds shall be allocated and distributed as follows:
10 A. Subject to the provisions of Subsection B of this Section and except as provided
11by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
12distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
13jurisdiction an amount available after commissions and deductions which is necessary to
14offset losses attributable to homestead exemptions. In any parish which had excess funds
15in 1977, the amount available for the reimbursement of homestead exemption losses shall
16be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
17the number of homesteads in the parish increased or decreased from 1977 to 2014, together
18with any additional taxing bodies or millages authorized to participate on the same pro rata
19basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
20This restriction shall not apply to the parish of East Carroll and to parishes in which there
21were no excess funds in 1977. However, in the city of New Orleans the amount available
22for the reimbursement of homestead exemption losses shall be limited to the amount used
23for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
24its successor shall be limited solely to the amount used for the reimbursement of homestead
25exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
26amount shall be adjusted by the percentage by which the number of homesteads in the city
27of New Orleans increased or decreased from 1977 to 2014, together with any additional
28taxing bodies or millages authorized to participate on the same pro rata basis under the
29provisions of Section 9(B) of this Act.
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1 B. For purposes of this Subsection only, tax recipient bodies shall mean and include
2any recipient of funds hereunder, but limited solely to such specified disbursements. The
3millages listed are included solely as an identification aid for administrative purposes and
4the new tax approved by the electorate shall be eligible for distribution hereunder, regardless
5of fluctuations in millage caused by adjustments for reassessment or other purposes. In no
6event shall any amount be deemed available within the meaning of Article VII, Section 26
7of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions
8for taxes authorized after January 1, 1978, and any renewals thereof, with the following
9basic exceptions:
10 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
11original millage, shall share on a pro rata basis.
12 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978
13and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
14authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
15assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
16and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
17mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill
18tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,
192002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the
20Communications District 911 System, shall share on a pro rata basis with all other tax
21recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
22which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
23recipient bodies in the parish.
24 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
25May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills
26authorized on April 5, 1980 for the law enforcement district and the assessor's original
27millage, the following new millages shall be reimbursed to the extent available:
28 School Board District 13--11.63 mills/September 16, 1978
29 School Board District 3--15.1 mills/September 16, 1978
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1 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
210.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,
31989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
4additional mills for the law enforcement district and the assessor's original millage, but
5excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
6in the parish.
7 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
8to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original
9millage, the following new millages shall be reimbursed to the extent available:
10 Doyline School District No. 7--33.32 mills/August 1, 1979
11 Consolidated School District No. 3--10.51 mills/June 1, 1978
12 Minden School District No. 6--32.9 mills/May 1, 1980
13 Parish Library–12 mills/November 2004
14 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
15additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding
16the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies
17in the parish.
18 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
19Capital Improvement millages shall be limited to a total of 5.44 mills.
20 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
21collector's commission and the retirement systems' deductions shall form a special fund to
22be distributed as follows:
23 Parish Council -57.40%
24 School Board - 27.25%
25 South Lafourche Levee District - 2.95%
26 Port Commission - 2.06%
27 Assessor - 3.32%
28 Bayou Lafourche Fresh Water District - 2.82%
29 North Lafourche Levee District - 4.20%
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1 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
2District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
3for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
4the district in Lafourche Parish.
5 (a) Of the amount distributed to the parish the following allocations shall be made:
6 Bayou Blue Fire District - 0.42%
7 Drainage District No. 1 - 0.90%
8 Drainage District No. 5 - 0.65%
9 Fire District No. 1 - 0.57%
10 Fire District No. 2 - 0.59%
11 Fire District No. 3 - 1.30%
12 Fire District No. 9 - 0.42%
13 Lafourche Ambulance District No. 1 - .61%
14 Recreation District No. 2 - 2.81%
15 Water District No. 1 - 3.02%
16 Health Unit - 3.04%
17 Recreation Commission - 5.05%
18 Recreation District No. 1 - 0.96%
19 Recreation District No. 8 - 0.61%
20 Drainage - 10.14%
21 Road Lighting - 4.24%
22 Public Buildings - 6.19%
23 Library - 6.24%
24 Criminal - 0.24%
25 Road District #1 - 5.46%
26 Drainage 1 of 12 - 0.20%
27 Drainage 2 of 12 - 0.11%
28 Drainage 3 of 12 - 0.14%
29 Juvenile Justice - 1.47%
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1 (b) The amount distributed to the school board shall be allocated as follows:
2 Schools - 24.31%
3 Special Education - 2.94%
4 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
5commission and the retirement systems' deductions, shall form a special fund to be
6distributed as follows:
7 Police Jury--48.5%
8 School Board--29.4%
9 Sheriff--11.9%
10 Police Jury--5.0% to be distributed to the district attorney
11 Lake Charles Harbor and Terminal District--2.8%
12 Assessor--2.3%
13 Vinton Harbor and Terminal District--0.1%.
14 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
15 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
16 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
17mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
18Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
19limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
20Fire District's millage shall be limited to 1.96 mills.
21 (13) In the parish of Assumption, the total parish allocation, excluding the tax
22collector's commission and the retirement systems' deductions, shall form a special fund to
23be distributed as follows:
24 Law Enforcement District - 30.77%
25 Police Jury - 30.25%
26 School Board - 28.72%
27 Assessment District - 10.26%
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1 (14) The following new millages shall share on a pro rata basis with all other tax
2recipient bodies in their respective parishes:
3Acadia
4 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
5 5th Ward Gravity Drainage District--5 mills/April, 1980
6 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
7 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
8 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
9 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
10 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
11 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
12 Library--4.25 mills/Jan. 19, 1985
13 Road Maintenance--3 mills/Nov. 28, 1981
14 Health Unit Mt.--1.06 mills/Nov. 28, 1981
15 Fire District #4 Maintenance – 8 mills/January 16, 1999
16 Assessor's original millage
17 Fire District #6 Maintenance–8.01 mills/June 15, 2000
18Allen
19 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
20 Assessor--5.23 mills/1990
21 Road Dist. #1--4.86 mills/1992
22 Road Dist. #1--20.69 mills/1995
23 Road Dist. #1A--8 mills/1995
24 Road District No. 2 Maintenance--7 mills/October 6, 1990
25 Road District No. 2 Maintenance--10 mills/July 18, 1992
26 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
27 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
28 Road District No. 3 Maintenance--10 mills/January 20, 1990
29 Road Dist. #3--30 mills/1995
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1 Road Dist. #4--21.12 mills/1995
2 Road District No. 4 Maintenance--30 mills/March 10, 1992
3 Library -- 10.76 mills/October 2002
4 Courthouse and Jail--4 mills/November 6, 2012
5 Road District 5--5.30 mills/November 6, 2012
6Ascension
7 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
8 Library Maintenance--4.2 mills/November 6, 1990
9 Library -- 2.6 mills/2000
10 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
11 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
12 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
13 Mental Health -- 2 mills/2000
14 Road Lighting District No. 1--5 mills/ January 16, 1993
15 Road Lighting District No. 2--5 mills/ January 16, 1993
16 Road Lighting District No. 3--5 mills/ January 16, 1993
17 Road Lighting District No. 4--5 mills/ January 16, 1993
18 Road Lighting District No. 5--5 mills/ January 16, 1993
19 Road Lighting District No. 6--5 mills/ January 16, 1993
20 Road Lighting District No. 7--5 mills/ September 27, 1986
21 Prairieville Fire District #3--11 mills/ July 16, 2005
22 Prairieville Fire District #3--10 mills/April 2, 2011
23 Assessor's original millage
24Avoyelles
25 All millages listed on the tax roll, except the sheriff's original millage, shall share on
26a pro rata basis
27Beauregard
28 Law Enforcement District--5 mills/April 5, 1980
29 Assessor's original millage
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HB NO. 793
1Bienville
2 Solid Waste--6 mills/April 7, 1984
3 Assessor's 1997 millage
4Caddo
5 Fire Protection District No. 1--5 mills/July 16, 1983
6 Juvenile Court--0.12 mills/January 16, 1982
7 Jail Facilities--4.00 mills/April 5, 1980
8 Courthouse Maintenance--3.00 mills/January 16, 1982
9 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
10 Library--4.90 mills/April, 1988
11 Library--5.26 mills/April 1996
12 Fire Dist. No. 2--10 mills/April 7, 1984
13 Fire Dist. No. 3--10 mills/Sept. 29, 1984
14 Fire Dist. No. 4--10 mills/Nov. 6, 1984
15 Fire Dist. No. 5--10 mills/Nov. 6, 1984
16 Fire Dist. No. 6--10 mills/Jan. 19, 1985
17 Fire Dist. No. 7--10 mills
18 Fire Dist. No. 8--4 mills/1999
19 Fire Dist. No. 9--10 mills, Nov. 18, 1989
20 Fire Dist. No. 1--10 mills/1989
21 School Board Operations--11 mills/May 4, 1985
22 Public Works--6 mills/November 4, 1986
23 Public Facilities--0.92 mills
24 Jail--2 mills
25 Assessor's original millage
26 Parish Health Unit--1 mill/1990
27 Caddo Detention Center--3 mills/1990
28 Law Enforcement District--3 mills/November 6, 1990
29 Law Enforcement District--3.0 mills/October 16, 1993
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HB NO. 793
1 BioMedical--2 mills/1993
2 Criminal Justice System--1.82 mills/October 20, 2001
3Caldwell
4 Assessor's original millage
5 Recreation Maintenance--November 1995
6 Road Maintenance--May 1990
7Cameron
8 Law Enforcement District (Add.)--8 mills/April 7, 1990
9 Assessor's original millage
10Catahoula
11 All millages listed on the tax roll, except the sheriff's original millage, shall share on
12a pro rata basis
13Claiborne
14 Assessment District
15 School District #13--12 mills/November 2, 1982
16 Law Enforcement District--6.25 mills/July 21, 1990
17 School Board Maintenance--2 mills/April 5, 1986
18 School Board Operations--5 mills/April 5, 1986
19 Police Jury Building--2 mills/March 30, 1985
20 Road, Street & Bridge Maintenance--1993
21 Road Equipment--1993
22Concordia
23 School Operation & Maintenance--23.25 mills/September, 1982
24 Library--All millages
25 Assessor's original millage
26 Law Enforcement District--12 mills/April 11, 1992
27 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
28East Baton Rouge
29 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
30 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
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HB NO. 793
1 Fire Protection #4 (Central)– 10 mills/October 8, 1985
2 Zachary Constitutional School -- 5 mills/November 15, 2003
3 Baker Constitutional School -- 5 mills/November 15, 2003
4East Carroll
5 Garbage District No. 1--7 mills/November 4, 1980
6 Parish Library--6.5 mills/May 22, 1989
7 Parish Health Unit--3 mills
8 Rural Fire District Maintenance--2 mills
9 Courthouse Maintenance--2 mills
10 Road Maintenance and Construction--0.75 mills/March 26, 1983
11 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
12 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
13 Assessor's original millage
14East Feliciana
15 Assessment District, 1997
16Evangeline
17 Consolidated School Dist. #2--9.47 mills/May 19, 1979
18 Basile New School Dist. #7--3.32 mills/May 19, 1979
19 Elderly Services--1 mill/Nov. 4, 1980
20 Ward 5 Fire Protection District--11.17 mills
21 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
22 Acadia-Evangeline Fire Protection District--0.97 mills
23 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
24 Fire District No. 2 -- 5 mills/1999
25 District Two Cemetery--1.07 mills
26 District Three Cemetery--1.07 mills
27 District Seven Cemetery--1.01 mills
28 Road District Two--10.00 mills (Additional)
29 Road District No. 5--10 mills/1997
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HB NO. 793
1 Ward One Cemetery--1 mill/1997
2 Ward Four Cemetery--1 mill/1997
3 Ward Five Cemetery--1 mill/1997
4 Road District Three--.48 mills/1987 and 5.0 mills/1996
5 Road District Four--10.00 mills (Additional)
6 Mamou Gravity Drainage District No. 5--1.56 mills
7 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
8 Durald Gravity Drainage District No. 4
9 Vidrine Gravity Drainage District No. 7
10 Assessor's original millage
11Franklin
12 Law Enforcement District--10 mills/July 10, 1982
13 Assessor's original millage
14 Library--7 mills/1990
15 Health Unit--3.0 mills/November 6, 1990
16 Parish Equipment--8.0 mills/October 16, 1993
17 Drainage Maintenance--11 mills/October 16, 1993
18 Courthouse Maintenance--4 mills/October 16, 1993
19Iberia
20 Recreation District No. 8--1.85 mills/November 13, 1993
21 Assessment District
22Iberville
23 Law Enforcement District (Additional)--5 mills/December 8, 1979
24 Assessor's original millage
25Jackson
26 Additional Support to Public Sch.--7.07 mills/July 28, 1979
27 Law Enforcement District--8 mills/May 16, 1981
28 Library--All millages
29 Assessment district
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HB NO. 793
1Jefferson
2 West Jefferson Levee District--All millages
3 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
4 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
5Lafayette
6 Lafayette Parish Public Library--1.09 mills/May, 1979
7 School Board--10 mills/May 4, 1985
8 Lafayette Parish Sheriff--5.0 mills/May, 1980
9 Assessor's original millage
10 Bayou Vermilion District--All maintenance taxes prior to 1990
11LaSalle
12 Law Enforcement District (Additional)--8.2 mills
13 Library--November 1995
14 Road District 2B--3.09 mills/April 16, 1988
15 Road District 2BN--1.03 mills/April 16, 1988
16 Ambulance Tax--0.65 mills
17 Road and Bridge--0.66 mills
18 Health Unit--0.23 mills
19 Fair Tax--0.09 mills
20 Special B & C 1A--0.19 mills
21 Sewer Maintenance--6.04 mills
22 Fire District--5.32 mills
23 Little Creek-Searcy Volunteer Fire District -- 20 mills
24 Summerville-Rosefield Volunteer Fire District -- 20 mills
25 Eden-Fellowship Volunteer Fire District -- 9.79 mills
26 Whitehall Volunteer Fire District -- Operations -- 10 mills
27 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
28 Recreation District #22--1.05 mills
29 Assessor's original millage
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HB NO. 793
1Lincoln
2 Library Const./Mt.--0.75 Mills/January 21, 1978
3 Law Enforcement District (Additional)--8.5 mills/July 22,1992
4 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
5 School-Special Repair & Equip.--0.15 mills/May 18, 1979
6 Library--0.71 mills/January 15, 1983
7 Assessor's original millage
8Livingston
9 Law Enforcement District (Special)--12.19 mills/1976
10 Recreation District #3--2 mills/May 19, 1979
11 School District No. 5--5 mills/November 2, 1982
12 Fire District No. 1--10.04 mills/1986
13 Fire District No. 5--10 mills/Nov. 6, 1984
14 Fire District No. 7 -- 5 Mills/1999
15 Fire District No. 10--10.33 mills/1985
16 Fire District No. 11--All millages
17 Roads & Bridges--5 mills/November 3, 1992
18Madison
19 Assessor's original millage
20Morehouse
21 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
22 Assessor's original millage
23 Library--1 mill/ Jan. 20, 1990
24Natchitoches
25 Law Enforcement District (Additional)--10 mills/May 16, 1981
26 Fire District No. 6--7 mills
27 Parish Ambulance Tax
28 Fire District No. 7--10 mills
29 Goldonna Area Fire Protection Dist. No. 2
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HB NO. 793
1 Library--3 mills/1988
2 Assessor's original millage
3City of New Orleans
4 Board of Assessors' original millage
5Ouachita
6 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
7 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
8 Ouachita Parish Assessment District
9 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
10 Library -- 7.75 mills/1995
11Plaquemines
12 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
13 Law Enforcement District (Additional)--5 mills/May 4, 1985
14 Water--2.47 mills in 1992
15 Library--1.24 mills in 1992
16 Pollution Control--2.47 mills in 1992
17 Road Maintenance--1.86 mills in 1992
18 Public Health--1.24 mills in 1992
19 Waste Disposal--3.69 mills in 1992
20 Incineration--1.24 mills in 1992
21 Hospital--2.54 mills in 1992
22 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
23 Assessor's original millage
24Pointe Coupee
25 Law Enforcement District (Additional)--10 mills/April 4, 1981
26 School Board--5.83 mills/April 4, 1981
27 Library--1.22 mills/April 4, 1981
28 Fire Protection Dist. #1--All maint. millages prior to 1991
29 Fire Protection District #2--3 mills/October 17, 1981
30 Fire Protection District #3--3 mills/October 17, 1981
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HB NO. 793
1 Fire Protection District #4--3 mills/October 17, 1981
2 Fire Protection District #5--5 mills/October 17, 1981
3 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
4 Assessor's original millage
5Rapides
6 Rapides Parish School Board--.20 mills/April 1, 1978
7 Rapides Parish School Board--15.20 mills/May 13, 1978
8 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
9 Road District 1A (Ward 4)
10 Road District 2C
11 Road District 3A
12 Road District 5A
13 Road District 6A (Ward 6)
14 Road District 7A (Ward 7)
15 Road District 36 (Ward 8)
16 Road District 9B (Ward 9)
17 Road District 10A (Ward 10)
18 Road District 2B (Ward 11)
19 Fire District #8 (Maint.)--20 mills/April 30,1983
20 School District No. 11 (Ward 10)--2 mills/May 7, 1980
21 School District No. 50 (Ward 11)--2 mills/September 11, 1982
22 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
23 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
24 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
25 Fire District No. 5--20 mills/Nov. 4, 1986
26 Fire District No. 3--12 mills/Oct. 19, 1985
27 Fire District No. 7--6 mills/May 3, 1986
28 Fire District No. 9
29 Fire District No. 10--20 mills/Nov. 4, 1986
30 Fire District No. 11
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HB NO. 793
1 Fire District No. 12
2 Assessor's original millage
3 Plainview Fire District No. 10--10 mills/1990
4 Fire District #4
5 Fire District #7
6 Senior Citizens
7 Buckeye Recreational District
8 Flatwoods Fire District
9 Law Enforcement District (Additional)--Nov. 6, 1984
10 Fire District No. 6--20 mills
11 Library--6.0 mills/January 15, 1994
12 Library--1.00 mill/September 30, 2006
13 Recreational District Ward 9--6.14 mills/November 17, 2001
14Red River
15 Law Enforcement District (Additional)--5 mills/April 5, 1980
16St. Bernard
17 St. Bernard Port, Harbor and Terminal District--All millages
18 Library--All millages
19St. Charles
20 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
21 Library--3 mills/September 27, 1986
22 Law Enforcement District –3.75 mills/July 16, 2005
23 Assessor's original millage
24St. Helena
25 Parishwide Road District Maintenance
26 Road District #1 Maintenance
27 Sub-Road District #2 of Road District #2 Maintenance
28 Road District #3 Maintenance
29 Road District #4 Maintenance
30 Road District #5 Maintenance
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HB NO. 793
1 Road District #6 Maintenance
2 Parish Library
3 Fire Protection District #5 Maintenance
4 Law Enforcement District--10 mills/May 3, 1986
5 Assessor's original millage
6 Sub-Road District #1 of Road District #2
7 Fire Protection District #2
8 Fire Protection District #3
9 Florida Parishes Juvenile Detention Center--3 mills/1995
10St. James
11 St. James Hospital Board--4.31 mills/May 18, 1979
12 Gramercy Recreation District--5 mills/May 18, 1979
13 Law Enforcement District--6.00 mills/July 16, 1988
14 Assessment District, 1985
15St. John
16 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
17 Assessor's original millage
18St. Landry
19 Gravity Drainage District No. 1 of Ward 2
20 Fire District #3
21 Fire District #2
22 Fire District No. 5
23 St. Landry Parish School Board--12 mills/May 3, 1986
24 Jail Maintenance Tax--1 mill/April 30, 2011
25 Fire District No. 6
26 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
27 Road District #11A, Sub-1--10.00 mills/1993
28 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
29 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
30 Road District #12, Ward 2--2.65 mills/January 1, 1979
31 Road District #1, Ward 3
32 Road District #4,-- 10 mills/July 21, 2001
33 Road District #5--15 mills/1993
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HB NO. 793
1 Road District #6--15 mills/ May 4, 2002
2 Assessor's original millage
3 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
4St. Martin
5 Assessor's original millage
6St. Mary
7 Wax Lake East Drainage District
8 Sub Gravity Drainage District of Wax Lake East
9 Assessor--2.9 mills/1982
10 Hospital Service District No. 1--7.88 mills/1999
11 Hospital Service District No. 1--6 mills/1999
12 Hospital Service District No. 1--3.47 mills/2003
13St. Tammany
14 All millages listed on the tax roll, and in particular the parish library millages
15authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original
16millage, shall share on a pro rata basis.
17Tangipahoa
18 Road Lighting District No. 2--5 mills/July 21, 1990
19 Library--.60 mills/1984
20 Library Maint.--2.60 mills/May 4, 1985
21 Garbage District # 1 Maint.--10 mills/March 26, 1983
22 Road District # 7 Maint.--5 mills/Sept. 11, 1982
23 Fire Dist. #1--2.10 mills/1978
24 Fire Protection District No. 1--7 mills/1998
25 Fire Dist. #1--5.65 mills/1996
26 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
27 Fire Dist. #2--10 mills/1996
28 Law Enforcement District (Additional)--10 mills
29 Drainage District #4 Maint.--3 mills/April 30, 1983
30 Assessor's original millage
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HB NO. 793
1 Gravity Drainage District No. 5--5 mills/April 7, 1990
2 Florida Parishes Juvenile Detention Center--3 mills/1995
3 Pontchatoula Recreation Dist.--10 mills/1996
4 Independence Recreation Dist.--15 mills/1996
5 Hammond Alternate School -- 3 mills/1996
6Tensas
7 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
8 Medical Services--12 mills/February 28, 1987
9 Assessor's additional millage--1988
10Terrebonne
11 All millages listed on the tax roll, except the sheriff's original millage, shall share a
12pro rata basis.
13Vermilion
14 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
15 Road District No. 3--5 mills/1979
16 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
17 Library -- 1.12 mills/1994
18Washington
19 Washington Schools Spec. Main./Op.--0.90 mills/1984
20 School District #2 Maintenance--0.98 mills/1981
21 School District #2 Support--0.98 mills/ 1981
22 Bogalusa City Schools Main./Op.--23 mills/ 1989
23 Library--4.57 mills/ 1987
24 Angie School--5 mills/1990
25 Assessor's millage
26 Rich. FD #2 -- 8 mills/1998
27 Bonner Creek Fire Dist.--8.46 mills/1987
28 Bonner Creek Fire Dist.--5 mills/1996
29 Spring Hill Fire Dist. #8--5.73 mills/1995
30 Spring Hill Fire District #8 -- 6 mills/1998
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HB NO. 793
1 Mt. Herman Fire Dist. #9--16 mills/1995
2 Pine Fire Dist. #4--10 mills/1995
3 Angie Fire Dist. #5--10 mills/1992
4 Varnado Fire Dist. #6--10 mills/1992
5 Fire Dist. #7--5 mills/1996
6 Fire Dist. #7--12.27 mills/1992
7 Hayes Creek Fire District #3--17 mills/1999
8 Florida Parishes Juvenile Detention Center--3 mills/1995
9West Baton Rouge
10 Law Enforcement District (Additional)--5 mills/1980
11West Carroll
12 Ward 1 Road Maintenance--5.45 mills
13 Ward 2 Road Maintenance--4.59 mills
14 Ward 2 Special Tax--Road District #2--2.75 mills
15 Ward 3 Road Maintenance--4.96 mills
16 Ward 3 Special Tax--Road Dist. #3--2.98 mills
17 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
18 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
19 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
20 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
21 Ward 5 Road Maintenance--4.78 mills
22 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
23 Public Health Unit Maintenance--1.5 mills/ 1980
24 Roads & Bridges--8 mills/March 30, 1985
25 School Parishwide Maintenance--10 mills/ 1990
26 Assessment District
27West Feliciana
28 Law Enforcement District (Additional)--6 mills/1986
29 Assessor's original millage
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HB NO. 793
1Winn
2 Law Enforcement District (Additional)--8 mills/1981
3 Assessor's original millage
4 Library -- 1979 millage
5 Library -- 3 mills/1999
6 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
7less than the amount required to reimburse tax losses on the basis of the tax rolls of the
8current calendar year as provided in Subsection A of this Section, the tax collector and the
9city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
10within the parish so that the lesser amount received by each tax recipient body shall be
11proportionate to the reduction in the total amount distributed to each parish, and the amount
12distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
13upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
14Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
15Terminal District shall receive a minimum of $125,000, and, in Allen Parish the Special Law
16Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
17minimum of $36,500.
18 (2) No bond millages levied to service bonds under the authority of Louisiana
19Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
20Constitution of 1921 or any other constitutional or statutory authority for the issuance of
21general obligation bonds shall share in the proceeds of this Act and the governing authority
22of the issuing political subdivision shall levy and collect or cause to be levied and collected
23on all taxable property in the political subdivision ad valorem taxes sufficient to pay
24principal and interest and redemption premiums, if any, on such bonds as they mature; the
25only exceptions to this prohibition shall be specifically included in this Subsection. In the
26parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
27otherwise eligible to participate in the revenue sharing fund may use the funds for the
28retirement of the principal, interest, or premium, if any, or any combination thereof, of any
29outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
30millage authorized in 1975 for the parish health unit shall share as an operation and
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HB NO. 793
1maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
2Tax and the Ward 10 School District Construction Tax shall each share as an operation and
3maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
4#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
5the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
6Bond millages may share in the parish of Sabine; however, if there are no excess funds those
7millages levied for operation and maintenance of those taxing districts eligible for
8reimbursement shall have priority for reimbursement to the extent that funds are available.
9In the parish of Bossier, bond millages and operation and maintenance millages shall share
10on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
11therein.
12 (3) In the parish of St. Tammany, the parish governing authority shall make
13available out of its allocated funds a sufficient amount for the operation and maintenance of
14the food stamp offices and the service office for veterans established under R.S. 29:261. In
15the parish of St. Tammany, the parish governing authority shall make available out of its
16allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
17any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
18Registrar of Voters Office, the parish governing authority shall make available out of its
19allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
20Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
21distributed to the St. Charles Department of Community Services to be used for the
22operation of an outreach program at the St. Rose Community Center. Of the funds allocated
23within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
24 Section 10. In the event the distribution to the tax collector in each parish and to the
25city of New Orleans is more than the amount necessary to satisfy the requirements of
26Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
279 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
28days after receipt thereof, shall distribute such remaining excess amount as follows, except
29as otherwise provided in Subsection D of this Section:
30 A. The portion of the excess equal to the ratio that the parish public school
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HB NO. 793
1population bears to the total population of the parish shall be allocated and distributed to the
2respective city and parish school boards in the parish proportionate to the public school
3population of each.
4 B. The next portion of the excess remaining after allocation and distribution to the
5school boards, equal to the ratio that the total population of all incorporated areas in the
6parish bears to the total parish population, shall be allocated and distributed to the respective
7incorporated municipalities of the parish proportionate to the respective population of each.
8 C. The remaining portion of such excess, if any after allocation and distribution to
9the school boards and incorporated areas of a parish, shall be allocated and distributed to the
10parish governing authority.
11 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
12include any recipient of excess funds hereunder. In the following parishes the tax collector
13thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
14thereof, shall distribute such excess amount as follows:
15 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
16governing authority.
17 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
18percent thereof to the parish governing authority, and twenty-five percent thereof to the
19parish school board.
20 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
21and thirty percent thereof to the Orleans Parish School Board.
22 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
23twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
24incorporated municipalities in the parish, to be distributed to such incorporated
25municipalities pro rata on a population basis. However, no less than twenty-five percent of
26the funds distributed to the parish governing authority in this Paragraph shall be utilized for
27existing drainage projects and for providing for additional pumps for those projects and
28excluding normal labor operating costs and other normal operational costs; such funds may
29also be used to repair parish property damaged by storms.
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HB NO. 793
1 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
2Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
3parish governing authority, twenty-five percent thereof to the parish school board except that
4in the parish of Washington, which has a dual parish and city school administration, the
5twenty-five percent to the school boards shall be prorated between the parish and city school
6systems on the basis of public school population, and twenty-five percent thereof to the
7incorporated municipalities in the parish, to be distributed to such incorporated
8municipalities pro rata on a population basis, except that in the parish of West Feliciana the
9initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
10twenty-five percent for incorporated municipalities shall be distributed to the town of St.
11Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
12excess shall be retained by the sheriff.
13 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
14the public school population of the parish bears to the total population of the parish shall be
15allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
16allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
17excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
18incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
19to each incorporated municipality and the balance thereof to be distributed to such
20incorporated municipalities pro rata on a population basis.
21 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
22the operation of two food processing plants and the remainder as follows: twenty-five
23percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
24the parish school board for use by the school board; twenty-five percent to the municipalities
25of the parish, out of which five hundred dollars shall first be given to each municipality and
26the balance shall be distributed to the municipalities on the basis of the formula applying to
27the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
28 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
29parish governing authority, thirty-three percent thereof to the parish school board, and
30twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
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1to such incorporated municipalities pro rata on a population basis; prior to the distribution
2of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
3amount equal to any increase in the sheriff's commission deducted from library taxes over
4and above the percentage authorized to be deducted in the 1975 calendar year; and the
5balance of the excess shall be distributed as provided above in this Paragraph. However, in
6the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars
7of the excess, in addition to the commission provided in Section 6 of this Act, and the
8balance of the excess shall be distributed as provided above in this Paragraph; and further,
9in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand
10dollars of the excess, in addition to the commission provided in Section 6 of this Act, and
11the balance of the excess shall be distributed as provided above in this Paragraph.
12 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
13governing authority, thirty percent thereof to the parish school board, and thirty percent
14thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
15municipalities pro rata on a population basis.
16 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
17governing authority, thirty-five percent thereof to the parish school board, and thirty percent
18thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
19municipalities pro rata on a population basis.
20 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
21Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
22Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
23governing authority, thirty-three and one-third percent thereof to the parish school board, and
24thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
25be distributed to such incorporated municipalities pro rata on a population basis. Further,
26in the parish of Evangeline the additional excess funds received by the school board as a
27result of the change in percentages from those provided in Act 719 of the 1975 Regular
28Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
29salaries or benefits to those school board employees to the same level or amount as were
30paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
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1excess funds are insufficient to restore the salaries or benefits to their former level or
2amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
3Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
4for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
5dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
6provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
7thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
8operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
9fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
10this Act, and the balance of the excess shall be distributed as provided above in this
11Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
12of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
13expenses of voter canvass required by law. In the parish of East Carroll the tax collector
14shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
15provided in Section 6 of this Act, and the balance of the excess shall be distributed as
16provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
17to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
18governing authority before receiving its part designated in this Paragraph, by resolution
19passed by the parish school board before receiving its part as designated in this Paragraph,
20and a resolution from each municipality in said parish; each of the above bodies in Claiborne
21Parish may provide the same or a different percentage for the sheriff but not to exceed ten
22percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
23of ten percent of the excess to be received by the cities of Minden and Springhill and upon
24passage of resolutions authorizing same by respective governing authorities may retain
25amounts fixed in the resolution not to exceed ten percent of excess received by the police
26jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
27 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
28and one-third percent thereof to the parish governing authority, thirty-three and one-third
29percent thereof to the parish school board, and thirty-three and one-third percent thereof of
30such excess amount to the incorporated municipalities in the parish, in the same amounts of
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1funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
2Extraordinary Session except:
3 (a) If the amount of excess funds is insufficient to supply the amounts distributed
4in 1972 to each incorporated municipality in the parish, the amount to be allocated and
5distributed to each incorporated municipality shall be reduced by the ratio that the amount
6of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
7to the total amount of excess funds then so distributed to all of the incorporated
8municipalities in the parish; or
9 (b) If the amount of such excess funds exceeds the amount necessary to supply the
10same amounts of excess funds distributed in 1972 to each incorporated municipality in the
11parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
12each incorporated municipality in the parish in the ratio that the population in each bears to
13the total population of all of the incorporated municipalities in the parish.
14 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
15thousand dollars of such excess amount, in addition to the commission provided in Section
166 of this Act, to be used for the operation and maintenance of his department, and the
17balance of the excess shall be distributed as provided above in this Paragraph.
18 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
19percent thereof to the parish governing authority, thirty percent thereof to the city and parish
20school boards to be prorated between the city and parish school boards on the basis of public
21school population, and thirty-seven percent thereof to the incorporated municipalities in the
22parish, to be distributed to such incorporated municipalities pro rata on a population basis.
23 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
24authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
25the incorporated municipalities in the parish, to be distributed to such incorporated
26municipalities pro rata on a population basis.
27 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
28the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
29the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
30Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
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1sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
2subsequent twelve-month period. However, twenty thousand dollars of such excess funds
3shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
4Central, Brownsfield and East Side.
5 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
6parish governing authority, thirty-three and one-third percent thereof to the parish school
7board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
8parish, two thousand one hundred dollars to be distributed to each incorporated municipality
9and the balance thereof to be distributed to such incorporated municipalities pro rata on a
10population basis.
11 (17) In the parish of Beauregard, forty percent thereof to the parish governing
12authority, thirty-five percent thereof to the parish school board, and twenty-five percent
13thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
14municipalities pro rata on a population basis.
15 (18) In the parish of Morehouse, one-third thereof to the parish school board,
16one-third thereof to the parish governing authority, and one-third thereof to the incorporated
17municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
18a population basis.
19 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
20thereof to the parish governing authority.
21 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
22authority, the first two hundred thousand dollars of which shall be used for existing parish
23roads.
24 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
25governing authority, one-third thereof to the parish school board, and one-third thereof to
26the incorporated municipalities in the parish, to be distributed to such incorporated
27municipalities pro rata on a population basis. Prior to the distribution of any excess funds
28in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
29a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
30dollars shall be disbursed to the LaSalle Association for Developmentally Delayed, however,
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1none of these monies are to be used for salaries and provided that this amount is spent to
2directly assist the students, and the balance of the excess shall be distributed as provided
3above in this Paragraph.
4 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
5be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
6thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
7one-third percent thereof to the parish school board, and thirty-three and one-third percent
8thereof to the incorporated municipalities pro rata on a population basis.
9 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
10Vermilion Parish assessor.
11 (24) In the parish of Red River, the initial distribution shall be two thousand five
12hundred dollars to the National Guard Armory located in said parish and the balance of the
13excess shall be distributed as provided in Subsections A, B and C of this Section.
14 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
15be distributed to the Assumption Parish Assessor, with the residual being distributed as
16provided in Subsections A, B, and C of this Section.
17 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
18until the parish or expending authority or agency has received the approval of a majority of
19the legislative delegation representing the parish, the senators and representatives each
20having an equal vote, provided that if there is a tie vote, the parish or expending authority
21or agency shall have one vote in order to break the tie vote.
22 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
23distributed to any recipient by the tax collector of the parish of Evangeline as provided in
24Section 10 of this Act until approval of such distribution of excess funds to each recipient
25thereof has been granted by the member or members of the House of Representatives and
26the Senate who represent the parish in the legislature. Such approval shall be requested by
27the chief executive officer of the recipient body who shall submit to the respective members
28of the legislature a written request for such excess funds, such written request to contain the
29amount of excess funds requested and the purpose for which they will be expended. Upon
30receipt, but only upon receipt, by the tax collector of the written approval of such a request
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1from each of the members of the legislature who represent the parish, the tax collector of the
2parish shall make the distribution requested provided that such distribution is in compliance
3with the provisions of this Act and particularly other provisions of Section 10 hereof.
4 Section 11. The parish governing authority shall have the power and authority to
5expend such excess funds received by it for any governmental purpose or function and may
6allocate and distribute any portion of such excess funds received by it to its tax recipient
7bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
8 Section 12. In accordance with the provisions of this Act, the amount to be
9distributed to each parish and to the city of New Orleans during the Fiscal Year 2015-2016
10shall be as follows:
11 Total Due Sheriff's Retirement
12 PARISH FY 2015-2016 Fund Contribution
13ACADIA $1,225,121 $145,023 $20,881
14ALLEN 510,869 71,879 9,473
15ASCENSION 2,305,658 124,792 19,644
16ASSUMPTION 456,266 84,718 7,957
17AVOYELLES 827,497 122,846 16,174
18BEAUREGARD 723,218 81,898 11,627
19BIENVILLE 288,455 57,970 8,077
20BOSSIER 2,400,493 165,838 45,491
21CADDO 4,814,469 533,987 206,914
22CALCASIEU 3,812,582 458,996 120,678
23CALDWELL 209,675 46,007 6,362
24CAMERON 142,966 48,483 7,977
25CATAHOULA 214,936 45,520 6,043
26CLAIBORNE 325,594 52,815 6,502
27CONCORDIA 419,155 71,004 9,693
28DESOTO 566,033 53,204 6,960
29EAST BAT0N R0UGE 8,474,785 692,336 238,863
30EAST CARROLL 139,831 43,089 6,601
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1EAST FELICIANA 399,753 47,563 4,747
2EVANGELINE 677,282 71,004 10,470
3FRANKLIN 422,180 71,101 15,097
4GRANT 447,863 59,721 7,120
5IBERIA 1,470,009 216,027 36,836
6IBERVILLE 650,221 135,296 16,154
7JACKSON 315,797 63,514 9,872
8JEFFERSON 8,317,687 1,294,798 276,337
9JEFFERSON DAVIS 618,242 67,405 15,277
10LAFAYETTE 4,479,631 299,675 56,699
11LAFOURCHE 1,952,054 187,528 39,049
12LASALLE 298,842 53,301 6,960
13LINCOLN 892,090 70,712 18,388
14LIVINGSTON 2,659,909 163,309 26,365
15MADISON 222,501 43,089 7,997
16MOREHOUSE 531,146 97,363 18,089
17NATCHITOCHES 759,913 104,269 15,456
18ORLEANS 7,006,512 0 0
19OUACHITA 2,971,997 266,118 63,819
20PLAQUEMINES 446,946 139,673 24,750
21POINTE COUPEE 458,050 62,347 8,416
22RAPIDES 2,610,346 316,113 74,808
23RED RIVER 174,579 40,949 2,935
24RICHLAND 424,697 63,709 13,621
25SABINE 492,614 66,627 10,311
26ST. BERNARD 841,215 337,219 59,930
27ST. CHARLES 1,041,983 103,101 19,126
28ST. HELENA 219,871 43,380 5,804
29ST. JAMES 435,977 90,262 15,137
30ST. JOHN 867,476 115,162 14,040
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1ST. LANDRY 1,635,992 266,507 40,146
2ST. MARTIN 1,061,210 109,035 12,485
3ST. MARY 1,083,879 184,318 36,417
4ST. TAMMANY 4,867,859 267,675 47,785
5TANGIPAHOA 2,448,288 269,717 37,155
6TENSAS 96,296 33,362 5,305
7TERREBONNE 2,181,532 217,194 43,377
8UNION 456,803 57,387 8,157
9VERMILION 1,172,063 118,664 20,023
10VERNON 1,007,317 158,251 22,177
11WASHINGTON 919,504 131,211 18,388
12WEBSTER 812,814 103,880 22,556
13WEST BATON ROUGE 482,468 72,657 10,291
14WEST CARROLL 230,918 45,131 9,294
15WEST FELICIANA 284,301 39,295 3,749
16WINN 293,770 61,569 7,519
17 TOTAL $ 90,000,000 $ 9,726,548 $ 1,994,351
18 Section 13. The state treasurer shall distribute one-third of the total amount herein
19allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
20Orleans Parish to the city of New Orleans, not later than the first day of December in each
21year, one-third thereof not later than the fifteenth day of March in each year and one-third
22thereof not later than the fifteenth day of May in each year, and each one-third of the total
23allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
24of this Act; however, the legislative auditor may authorize the granting of additional sums
25due any recipient in advance upon a showing that the advance receipt of such funds is
26reasonably necessary. If the state treasurer does not distribute said fund on or before the
27dates specified in this Act, any interest or other income derived by the state from the parish
28allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
29together with the principal amounts due the parishes under the provisions of this Act. Any
30interest or other income derived by the parish tax collector or the city of New Orleans from
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1the investment or other use of such total parish allocations received from the state treasurer,
2earned prior to the distributions within the parish as required by the foregoing provisions of
3this Act, shall be paid over a pro rata basis together with the principal amounts due the local
4recipients under the provisions of this Act upon distribution thereto, and the parish tax
5collectors or the city of New Orleans may retain only investment income earned on that
6portion of the total parish allocation to which they are otherwise entitled under the provisions
7of this Act. In light of the fact that all assessment roll figures will not be available in time
8to base the December distribution by the treasurer on current figures, the distribution of
9funds on the first day of December pursuant to this Act shall be based on the distribution
10figures for Fiscal Year 2013-2014. The remaining two distributions on the fifteenth day of
11March and the fifteenth day of May shall be based on current figures for Fiscal Year 2014-
122015, and such distributions shall be adjusted to compensate for the differences resulting in
13the use of the Fiscal Year 2013-2014 figures for the December distribution.
14 Section 14. On or before such date as shall be established by the state treasurer, each
15tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
16shall file with the state treasurer, on such forms as the state treasurer may require, all
17information necessary to the computation of the funds to be distributed within the parishes,
18including, but not limited to, a listing of all such local entities seeking eligibility for funds
19as a tax recipient body under the qualifications set out in Section 1(a), all new millages of
20such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the
21tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing
22funds as tax recipient bodies. The listing shall include such verification for eligibility as
23may be required by the state treasurer and, notwithstanding the provisions of Section 12
24hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the
25state treasurer of such information and verification. The same authorities shall in the same
26manner submit to the state treasurer a statement of the amount of revenue sharing funds
27distributed to each recipient of such funds, including the amount deducted for sheriffs'
28commissions and for retirement system contributions and shall state clearly on such forms
29the amount of the distribution to each such recipient which is derived from excess funds and
30the amount of such distribution which represents reimbursement for tax losses by reasons
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1of the homestead exemption. Such statement shall also include the amount of any revenue
2sharing funds which remain to be distributed and the recipients to which such remaining
3funds will be distributed.
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 793 Engrossed 2015 Regular Session Fannin
Abstract: Provides for Revenue Sharing Fund and its distribution for FY 2015-2016.
Paragraphs (1) through (8) of this digest contain no changes from FY 2014-2015 and only
restate the general provisions of last year's distribution; all changes for FY 2015-2016 are
contained in Paragraph (9) of this digest.
(1)Provides for the annual allocation and distribution of the state revenue sharing fund
in the amount of $90,000,000 for FY 2015-2016. The parish allocation is determined
by the parish's percentage of the total state population (80% of the revenue sharing
fund) and the parish's percentage of the total number of homesteads in the state (20%
of the revenue sharing fund).
(2)Requires the state treasurer to remit the total parish allocation in three allotments no
later than Dec. 1, March 15, and May 15, and further requires the sheriff to distribute
such funds to the tax recipient bodies within 15 days after receipt. Authorizes the
sheriff to distribute the first payment based on the previous year pending receipt of
the current tax rolls and requires adjustments on the final two payments.
(3)The constitution mandates payment, on a first priority basis from the parish
allocation, of the sheriff's commission, retirement systems' deductions, and
reimbursement to eligible tax recipient bodies for ad valorem taxes lost as a result
of the homestead exemption; any monies remaining in the parish allocation after
such payments are made are referred to as "excess funds" and are distributed on the
basis of a local formula contained in the Act.
(4)Provides that in any parish which had excess funds in 1977, except East Carroll, the
amount available for the reimbursement of homestead exemption losses shall be
limited to the amount used for that purpose in 1977, adjusted by the percentage by
which the number of homesteads in the parish increased from 1977 to 2014.
Prohibits participation of new millages levied after Jan. 1, 1978, unless authorized
to participate on the same pro rata basis by the local legislative delegation.
(5)Prohibits general obligation bond millages from participating in revenue sharing and
restates the constitutional mandate that the issuing authority levy sufficient millage
on all taxable property to pay annual debt requirements. Excepts Sabine Parish with
operation and maintenance millages having first priority over bond millages, excepts
Natchitoches Parish with maintenance and bond millages sharing pro rata, excepts
the BREC Capital Improvement Tax in East Baton Rouge Parish, and excepts all
bonds in Bossier Parish.
(6)Requires that all local distribution authorities file with the state treasurer all
information necessary for the computation and verification of amounts due the
eligible taxing bodies, and provides that no funds shall be distributed prior to receipt
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of such information. Directs the state treasurer and sheriff to pay to a recipient any
earnings received from the investments of the parish allocation.
(7)Retains all prior authorized participations from Act No. 805 of the 2014 R.S.
(8)The population shall be determined by the LSU AgCenter, Department of
Agricultural Economics and Agribusiness, under the most recent federal-state
cooperative program for local population estimates.
(9)The listing below contains every parish with any change and includes all new tax
recipient bodies and millages authorized to share in their respective parishes:
Jefferson Parish:
Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
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