ENROLLED
ACT No. 132
2015 Regular Session
HOUSE BILL NO. 793
BY REPRESENTATIVE FANNIN
1 AN ACT
2 To 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.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act the following definitions shall apply and
6 obtain:
7 (a)(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city
8 of New Orleans, parish governing authorities, school boards, special taxing districts, and
9 other bodies which were eligible for reimbursement or payment from the Property Tax
10 Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of
11 the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)
12 or any other taxing district for any millage specified in Section 9(B) of this Act. In the
13 parish of Rapides, "tax recipient bodies" shall not include Red River Waterways. In the
14 parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15 District, 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
17 enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18 Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19 considered tax recipient bodies for any millage voted and levied for that purpose to the
20 extent 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
2 bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
3 had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
4 Regular Session and were subsequently determined by the state treasurer to be ineligible for
5 such participation under the provisions of Act 592 of the 1978 Regular Session. The
6 exclusive listing of all such special taxing districts and other bodies is as follows:
7 Acadia
8 Mermentau River Harbor & Terminal
9 Allen
10 Elizabeth Recreation District #3
11 Kinder Recreation District #2--Maintenance
12 Hospital Service District #3--Maintenance
13 Ascension
14 Lighting District #6
15 Lighting District #7
16 Avoyelles
17 Red River Waterway District--Capital Outlay
18 Red River Waterway District--Operations
19 Beauregard
20 Waterworks District #3--Ward 4
21 Waterworks District #3--Ward Bienville
22 Fire Protection District #6
23 Hospital Service District #2
24 Caldwell
25 Columbia Heights Sewerage
26 Cameron
27 Cameron Water District #1--Maintenance
28 Water District #7--Maintenance
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1 Grand Lake Recreation District--Maintenance
2 Water District #10--Maintenance
3 Fire District #10--Maintenance
4 Catahoula
5 Hospital District #2
6 Claiborne
7 Hospital District #1
8 Concordia
9 Recreation District #3--Maintenance
10 Fire Protection District #1
11 Evangeline
12 Cemetery Tax District--Ward 4
13 Cemetery Tax District #1
14 Cemetery Tax District #6
15 Water District #1--Maintenance
16 Evangeline Parish School Board
17 Consolidated School District No. 2
18 Evangeline Parish School Board
19 Consolidated School District No. 7
20 Grant
21 Hospital District #1
22 Recreational District #2
23 Jefferson
24 Ambulance Service #1
25 Community Center Playground District #1
26 Community Center Playground District #10
27 Community Center Playground District #11
28 Community Center Playground District #12
29 Community Center Playground District #13
30 Community Center Playground District #14
31 Community Center Playground District #15
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1 Fire Protection District #5
2 Fire Protection District #6
3 Sewerage District #8
4 Sewerage District #9
5 Jefferson Hospital District #1
6 LaSalle
7 Sewer Maintenance
8 Recreation District #5
9 Livingston
10 Road Light District #2
11 Fire Protection District #1
12 Fire Protection District #4
13 Recreation District #3
14 Morehouse
15 Bastrop Area Fire District #2
16 Fire District #1--Ward 6
17 Fire District #1--Ward 10
18 Pointe Coupee
19 Sewerage District #1
20 Rapides
21 Waterworks #11A--Maintenance
22 Recreational--Maintenance
23 St. James
24 Road Light District #1A
25 Road Light District #2
26 Road Light District #4
27 St. Landry
28 Fire Protection District #3
29 St. Martin
30 Sewerage District
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1 St. Mary
2 West St. Mary Parish Port Commission
3 1. St. 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
10 Tangipahoa
11 Hospital District #1--Maintenance
12 Union
13 Hospital Service--Tri-Ward
14 Hospital Service--East Union
15 Vermilion
16 Ward 8 Public Cemetery
17 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
18 other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
19 which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
20 Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
21 listing of all such special taxing districts and other bodies is as follows:
22 Assumption
23 Road Lighting District #2
24 Bossier
25 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
26 East Baton Rouge
27 Village St. George Fire District
28 Ouachita
29 Cooley Hospital Tax
30 Sterlington Sewerage District
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1 Fire District No. 1--Maintenance
2 North Monroe Sewerage District No. 1--Maintenance
3 Road Light District No. 5
4 Road Light District #1
5 Road Light District #3
6 Road Light District #4
7 East Ouachita Recreational District
8 Terrebonne
9 Road Lighting District No. 4
10 Road Lighting District No. 5--Maintenance
11 Road Lighting District No. 6
12 Road Lighting District No. 8--Maintenance
13 Road Lighting District No. 9--Maintenance
14 Road Lighting District No. 10--Maintenance
15 Fire Protection District No. 4-A--Maintenance
16 Fire Protection District No. 5--Maintenance
17 Fire Protection No. 8--Maintenance
18 Fire Protection District No. 10--Maintenance
19 Sanitation District No. 1--Maintenance
20 Recreation District No. 1--Maintenance
21 Recreation District No. 4--Maintenance
22 Road Lighting District No. 1--Maintenance
23 Road Lighting District No. 2--Maintenance
24 Road Lighting District No. 3A
25 Fire Protection District No. 123--Maintenance
26 Fire Protection District No. 9--Maintenance
27 Road Lighting District No. 7--Maintenance
28 St. Tammany
29 Mosquito District No. 2(A)--10 mills
30 Mosquito District No. 2(B)--10 mills
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1 (5)(a) In addition to the limitations hereinabove set forth, "tax recipient bodies" for
2 purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
3 26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
4 1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
5 not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
6 to those taxes authorized and collected prior to January 1, 1978.
7 (b) "Population" shall mean that enumeration of persons within the state, its
8 parishes, and incorporated municipalities determined by the Louisiana State University and
9 Agricultural and Mechanical College Agriculture Center, Department of Agricultural
10 Economics and Agribusiness, under the most recent federal-state cooperative program for
11 local population estimates. Such determination shall be submitted to the state treasurer
12 annually not later than January fifteenth of each calendar year. Any tax recipient body or
13 incorporated municipality which is aggrieved by such determination may file a petition for
14 administrative review with the state treasurer not later than March fifteenth of each calendar
15 year hereafter. The estimates so submitted shall have no effect on the distribution for the
16 fiscal year in which they are made but shall be utilized for purposes of this Act and for
17 distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
18 modify, or set aside in whole or in part, the determination of the Louisiana State University
19 and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
20 Economics and Agribusiness.
21 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
22 with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
23 of the current calendar year from the original tax rolls submitted to the commission prior to
24 any adjustments thereto.
25 (d) "Public school population" shall mean the enumeration of enrollments contained
26 in the Department of Education Annual Report for the preceding school year.
27 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
28 city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
29 Board of New Orleans, the Board of Assessors for Orleans Parish, and the Orleans Parish
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1 School Board and reference in this Act to tax recipient bodies in the city of New Orleans
2 shall refer only to the aforesaid entities.
3 Section 2. The revenue sharing fund for the Fiscal Year 2015-2016 shall consist of
4 the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
5 Section 3. The amount to be distributed annually to each parish from the revenue
6 sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
7 the total fund which is equal to the ratio which the population of the parish bears to the total
8 state population, and (b) an amount equal to that percentage of twenty percent of the total
9 fund which is equal to the ratio which the number of homesteads in the parish bears to the
10 total number of homesteads in the state. As used in this Section, the term "homesteads" shall
11 mean that enumeration of adjusted homestead exemption claims filed with the assessors as
12 determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
13 year.
14 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
15 funds herein allocated to the tax collectors of the respective parishes and to the city of New
16 Orleans.
17 Section 5. That portion of the fund for the parish of Ouachita allocated to the
18 Monroe City School Board shall be an amount which will reimburse said board, to the extent
19 available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
20 result of homestead exemptions based on the tax rolls for the current calendar year and shall
21 be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
22 the statutorily dedicated deductions for retirement systems. For the purpose of distribution
23 of the balance of the revenue sharing funds the state treasurer may use the amount listed on
24 the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
25 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
26 by the provisions of this Act, excluding such funds as are distributed directly to the city of
27 New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
28 due the Monroe City School Board ($1,257,794), shall form a special fund ($9,726,548) to
29 be distributed as commissions to the tax collectors of the respective parishes, the city of New
30 Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
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1 commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
2 in Section 8 of this Act.
3 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
4 distributed by the provisions of this Act, excluding such funds as are distributed directly to
5 the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
6 were due the Monroe City School Board ($1,257,794), shall form a special fund
7 ($1,994,351) to be distributed to the various retirement systems which were eligible for
8 payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
9 Act for distribution to such retirement systems, and shall make due payment thereof to each
10 retirement system in the same proportion that the statutory deduction provided by law for
11 the system bears to the total statutory deductions provided by law for all such retirement
12 systems. For the purpose of distributing these retirement contributions, the state treasurer
13 may use the statutory deductions determined by the Public Retirement Systems Actuarial
14 Committee as per R.S. 11:103 for the previous calendar year.
15 B. The city of New Orleans shall make the deductions legally established for
16 retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
17 Session and shall make due payment in accordance with the statutory deductions provided
18 by law for all such retirement systems. Notwithstanding the above provisions the city of
19 New Orleans shall remit the following amounts for the indicated retirement systems for
20 Fiscal Year 2015-2016: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
21 and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
22 Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
23 Section 8. The respective percentages to be used in calculating tax collectors'
24 commissions and retirement system distributions shall be as follows:
25 PARISH SHERIFF RETIREMENT
26 Acadia 1.491% 1.047%
27 Allen .739% .475%
28 Ascension 1.283% .985%
29 Assumption .871% .399%
30 Avoyelles 1.263% .811%
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1 Beauregard .842% .583%
2 Bienville .596% .405%
3 Bossier 1.705% 2.281%
4 Caddo 5.490% 10.375%
5 Calcasieu 4.719% 6.051%
6 Caldwell .473% .319%
7 Cameron .498% .400%
8 Catahoula .468% .303%
9 Claiborne .543% .326%
10 Concordia .730% .486%
11 DeSoto .547% .349%
12 East Baton Rouge 7.118% 11.977%
13 East Carroll .443% .331%
14 East Feliciana .489% .238%
15 Evangeline .730% .525%
16 Franklin .731% .757%
17 Grant .614% .357%
18 Iberia 2.221% 1.847%
19 Iberville 1.391% .810%
20 Jackson .653% .495%
21 Jefferson 13.312% 13.856%
22 Jefferson Davis .693% .766%
23 Lafayette 3.081% 2.843%
24 Lafourche 1.928% 1.958%
25 LaSalle .548% .349%
26 Lincoln .727% .922%
27 Livingston 1.679% 1.322%
28 Madison .443% .401%
29 Morehouse 1.001% .907%
30 Natchitoches 1.072% .775%
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1 Ouachita 2.736% 3.200%
2 Plaquemines 1.436% 1.241%
3 Pointe Coupee .641% .422%
4 Rapides 3.250% 3.751%
5 Red River .421% .147%
6 Richland .655% .683%
7 Sabine .685% .517%
8 St. Bernard 3.467% 3.005%
9 St. Charles 1.060% .959%
10 St. Helena .446% .291%
11 St. James .928% .759%
12 St. John the Baptist 1.184% .704%
13 St. Landry 2.740% 2.013%
14 St. Martin 1.121% .626%
15 St. Mary 1.895% 1.826%
16 St. Tammany 2.752% 2.396%
17 Tangipahoa 2.773% 1.863%
18 Tensas .343% .266%
19 Terrebonne 2.233% 2.175%
20 Union .590% .409%
21 Vermilion 1.220% 1.004%
22 Vernon 1.627% 1.112%
23 Washington 1.349% .922%
24 Webster 1.068% 1.131%
25 West Baton Rouge .747% .516%
26 West Carroll .464% .466%
27 West Feliciana .404% .188%
28 Winn .633% .377%
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1 Section 9. All remaining funds shall be allocated and distributed as follows:
2 A. Subject to the provisions of Subsection B of this Section and except as provided
3 by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
4 distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
5 jurisdiction an amount available after commissions and deductions which is necessary to
6 offset losses attributable to homestead exemptions. In any parish which had excess funds
7 in 1977, the amount available for the reimbursement of homestead exemption losses shall
8 be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
9 the number of homesteads in the parish increased or decreased from 1977 to 2014, together
10 with any additional taxing bodies or millages authorized to participate on the same pro rata
11 basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
12 This restriction shall not apply to the parish of East Carroll and to parishes in which there
13 were no excess funds in 1977. However, in the city of New Orleans the amount available
14 for the reimbursement of homestead exemption losses shall be limited to the amount used
15 for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
16 its successor shall be limited solely to the amount used for the reimbursement of homestead
17 exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
18 amount shall be adjusted by the percentage by which the number of homesteads in the city
19 of New Orleans increased or decreased from 1977 to 2014, together with any additional
20 taxing bodies or millages authorized to participate on the same pro rata basis under the
21 provisions of Section 9(B) of this Act.
22 B. For purposes of this Subsection only, tax recipient bodies shall mean and include
23 any recipient of funds hereunder, but limited solely to such specified disbursements. The
24 millages listed are included solely as an identification aid for administrative purposes and
25 the new tax approved by the electorate shall be eligible for distribution hereunder, regardless
26 of fluctuations in millage caused by adjustments for reassessment or other purposes. In no
27 event shall any amount be deemed available within the meaning of Article VII, Section 26
28 of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions
29 for taxes authorized after January 1, 1978, and any renewals thereof, with the following
30 basic exceptions:
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1 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
2 original millage, shall share on a pro rata basis.
3 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978
4 and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
5 authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
6 assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
7 and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
8 mill tax authorized on November 7, 1978 for the parish law enforcement district, the 1 mill
9 tax authorized April 5, 1997 for Water District #1, the 3 mills tax authorized November 21,
10 2002 for the parish library, and the 1 mill tax authorized July 16, 1994 for the
11 Communications District 911 System, shall share on a pro rata basis with all other tax
12 recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
13 which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
14 recipient bodies in the parish.
15 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
16 May 1, 1978 to all other tax recipient bodies in the parish including the additional 3 mills
17 authorized on April 5, 1980 for the law enforcement district and the assessor's original
18 millage, the following new millages shall be reimbursed to the extent available:
19 School Board District 13--11.63 mills/September 16, 1978
20 School Board District 3--15.1 mills/September 16, 1978
21 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
22 10.9 mill tax authorized January 16, 1999 for the library, the millage authorized October 7,
23 1989 for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
24 additional mills for the law enforcement district and the assessor's original millage, but
25 excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
26 in the parish.
27 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
28 to January 1, 1978 to all other tax recipient bodies in the parish and the assessor's original
29 millage, the following new millages shall be reimbursed to the extent available:
30 Doyline School District No. 7--33.32 mills/August 1, 1979
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1 Consolidated School District No. 3--10.51 mills/June 1, 1978
2 Minden School District No. 6--32.9 mills/May 1, 1980
3 Parish Library–12 mills/November 2004
4 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
5 additional 7 mills authorized on April 4, 1981 for the law enforcement district, but excluding
6 the sheriff's original millage, shall share on a pro rata basis with all other tax recipient bodies
7 in the parish.
8 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
9 Capital Improvement millages shall be limited to a total of 5.44 mills.
10 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
11 collector's commission and the retirement systems' deductions shall form a special fund to
12 be distributed as follows:
13 Parish Council -57.40%
14 School Board - 27.25%
15 South Lafourche Levee District - 2.95%
16 Port Commission - 2.06%
17 Assessor - 3.32%
18 Bayou Lafourche Fresh Water District - 2.82%
19 North Lafourche Levee District - 4.20%
20 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
21 District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
22 for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
23 the district in Lafourche Parish.
24 (a) Of the amount distributed to the parish the following allocations shall be made:
25 Bayou Blue Fire District - 0.42%
26 Drainage District No. 1 - 0.90%
27 Drainage District No. 5 - 0.65%
28 Fire District No. 1 - 0.57%
29 Fire District No. 2 - 0.59%
30 Fire District No. 3 - 1.30%
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1 Fire District No. 9 - 0.42%
2 Lafourche Ambulance District No. 1 - .61%
3 Recreation District No. 2 - 2.81%
4 Water District No. 1 - 3.02%
5 Health Unit - 3.04%
6 Recreation Commission - 5.05%
7 Recreation District No. 1 - 0.96%
8 Recreation District No. 8 - 0.61%
9 Drainage - 10.14%
10 Road Lighting - 4.24%
11 Public Buildings - 6.19%
12 Library - 6.24%
13 Criminal - 0.24%
14 Road District #1 - 5.46%
15 Drainage 1 of 12 - 0.20%
16 Drainage 2 of 12 - 0.11%
17 Drainage 3 of 12 - 0.14%
18 Juvenile Justice - 1.47%
19 (b) The amount distributed to the school board shall be allocated as follows:
20 Schools - 24.31%
21 Special Education - 2.94%
22 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
23 commission and the retirement systems' deductions, shall form a special fund to be
24 distributed as follows:
25 Police Jury--48.5%
26 School Board--29.4%
27 Sheriff--11.9%
28 Police Jury--5.0% to be distributed to the district attorney
29 Lake Charles Harbor and Terminal District--2.8%
30 Assessor--2.3%
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1 Vinton Harbor and Terminal District--0.1%.
2 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
3 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
4 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
5 mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
6 Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
7 limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
8 Fire District's millage shall be limited to 1.96 mills.
9 (13) In the parish of Assumption, the total parish allocation, excluding the tax
10 collector's commission and the retirement systems' deductions, shall form a special fund to
11 be distributed as follows:
12 Law Enforcement District - 30.77%
13 Police Jury - 30.25%
14 School Board - 28.72%
15 Assessment District - 10.26%
16 (14) The following new millages shall share on a pro rata basis with all other tax
17 recipient bodies in their respective parishes:
18 Acadia
19 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
20 5th Ward Gravity Drainage District--5 mills/April, 1980
21 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
22 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
23 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
24 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
25 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
26 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
27 Library--4.25 mills/Jan. 19, 1985
28 Road Maintenance--3 mills/Nov. 28, 1981
29 Health Unit Mt.--1.06 mills/Nov. 28, 1981
30 Fire District #4 Maintenance – 8 mills/January 16, 1999
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1 Assessor's original millage
2 Fire District #6 Maintenance–8.01 mills/June 15, 2000
3 Allen
4 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
5 Assessor--5.23 mills/1990
6 Road Dist. #1--4.86 mills/1992
7 Road Dist. #1--20.69 mills/1995
8 Road Dist. #1A--8 mills/1995
9 Road District No. 2 Maintenance--7 mills/October 6, 1990
10 Road District No. 2 Maintenance--10 mills/July 18, 1992
11 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
12 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
13 Road District No. 3 Maintenance--10 mills/January 20, 1990
14 Road Dist. #3--30 mills/1995
15 Road Dist. #4--21.12 mills/1995
16 Road District No. 4 Maintenance--30 mills/March 10, 1992
17 Library -- 10.76 mills/October 2002
18 Courthouse and Jail--4 mills/November 6, 2012
19 Road District 5--5.30 mills/November 6, 2012
20 Ascension
21 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
22 Library Maintenance--4.2 mills/November 6, 1990
23 Library -- 2.6 mills/2000
24 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
25 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
26 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
27 Mental Health -- 2 mills/2000
28 Road Lighting District No. 1--5 mills/ January 16, 1993
29 Road Lighting District No. 2--5 mills/ January 16, 1993
30 Road Lighting District No. 3--5 mills/ January 16, 1993
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1 Road Lighting District No. 4--5 mills/ January 16, 1993
2 Road Lighting District No. 5--5 mills/ January 16, 1993
3 Road Lighting District No. 6--5 mills/ January 16, 1993
4 Road Lighting District No. 7--5 mills/ September 27, 1986
5 Prairieville Fire District #3--11 mills/ July 16, 2005
6 Prairieville Fire District #3--10 mills/April 2, 2011
7 Assessor's original millage
8 Avoyelles
9 All millages listed on the tax roll, except the sheriff's original millage, shall share on
10 a pro rata basis
11 Beauregard
12 Law Enforcement District--5 mills/April 5, 1980
13 Assessor's original millage
14 Bienville
15 Solid Waste--6 mills/April 7, 1984
16 Assessor's 1997 millage
17 Caddo
18 Fire Protection District No. 1--5 mills/July 16, 1983
19 Juvenile Court--0.12 mills/January 16, 1982
20 Jail Facilities--4.00 mills/April 5, 1980
21 Courthouse Maintenance--3.00 mills/January 16, 1982
22 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
23 Library--4.90 mills/April, 1988
24 Library--5.26 mills/April 1996
25 Fire Dist. No. 2--10 mills/April 7, 1984
26 Fire Dist. No. 3--10 mills/Sept. 29, 1984
27 Fire Dist. No. 4--10 mills/Nov. 6, 1984
28 Fire Dist. No. 5--10 mills/Nov. 6, 1984
29 Fire Dist. No. 6--10 mills/Jan. 19, 1985
30 Fire Dist. No. 7--10 mills
Page 18 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Fire Dist. No. 8--4 mills/1999
2 Fire Dist. No. 9--10 mills, Nov. 18, 1989
3 Fire Dist. No. 1--10 mills/1989
4 School Board Operations--11 mills/May 4, 1985
5 Public Works--6 mills/November 4, 1986
6 Public Facilities--0.92 mills
7 Jail--2 mills
8 Assessor's original millage
9 Parish Health Unit--1 mill/1990
10 Caddo Detention Center--3 mills/1990
11 Law Enforcement District--3 mills/November 6, 1990
12 Law Enforcement District--3.0 mills/October 16, 1993
13 BioMedical--2 mills/1993
14 Criminal Justice System--1.82 mills/October 20, 2001
15 Caldwell
16 Assessor's original millage
17 Recreation Maintenance--November 1995
18 Road Maintenance--May 1990
19 Cameron
20 Law Enforcement District (Add.)--8 mills/April 7, 1990
21 Assessor's original millage
22 Catahoula
23 All millages listed on the tax roll, except the sheriff's original millage, shall share on
24 a pro rata basis
25 Claiborne
26 Assessment District
27 School District #13--12 mills/November 2, 1982
28 Law Enforcement District--6.25 mills/July 21, 1990
29 School Board Maintenance--2 mills/April 5, 1986
30 School Board Operations--5 mills/April 5, 1986
Page 19 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Police Jury Building--2 mills/March 30, 1985
2 Road, Street & Bridge Maintenance--1993
3 Road Equipment--1993
4 Concordia
5 School Operation & Maintenance--23.25 mills/September, 1982
6 Library--All millages
7 Assessor's original millage
8 Law Enforcement District--12 mills/April 11, 1992
9 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
10 East Baton Rouge
11 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
12 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
13 Fire Protection #4 (Central)– 10 mills/October 8, 1985
14 Zachary Constitutional School -- 5 mills/November 15, 2003
15 Baker Constitutional School -- 5 mills/November 15, 2003
16 East Carroll
17 Garbage District No. 1--7 mills/November 4, 1980
18 Parish Library--6.5 mills/May 22, 1989
19 Parish Health Unit--3 mills
20 Rural Fire District Maintenance--2 mills
21 Courthouse Maintenance--2 mills
22 Road Maintenance and Construction--0.75 mills/March 26, 1983
23 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
24 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
25 Assessor's original millage
26 East Feliciana
27 Assessment District, 1997
28 Evangeline
29 Consolidated School Dist. #2--9.47 mills/May 19, 1979
30 Basile New School Dist. #7--3.32 mills/May 19, 1979
31 Elderly Services--1 mill/Nov. 4, 1980
Page 20 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Ward 5 Fire Protection District--11.17 mills
2 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
3 Acadia-Evangeline Fire Protection District--0.97 mills
4 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
5 Fire District No. 2 -- 5 mills/1999
6 District Two Cemetery--1.07 mills
7 District Three Cemetery--1.07 mills
8 District Seven Cemetery--1.01 mills
9 Road District Two--10.00 mills (Additional)
10 Road District No. 5--10 mills/1997
11 Ward One Cemetery--1 mill/1997
12 Ward Four Cemetery--1 mill/1997
13 Ward Five Cemetery--1 mill/1997
14 Road District Three--.48 mills/1987 and 5.0 mills/1996
15 Road District Four--10.00 mills (Additional)
16 Mamou Gravity Drainage District No. 5--1.56 mills
17 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
18 Durald Gravity Drainage District No. 4
19 Vidrine Gravity Drainage District No. 7
20 Assessor's original millage
21 Lone Pine Fire District–20 mills/November 21, 2012
22 Franklin
23 Law Enforcement District--10 mills/July 10, 1982
24 Assessor's original millage
25 Library--7 mills/1990
26 Health Unit--3.0 mills/November 6, 1990
27 Parish Equipment--8.0 mills/October 16, 1993
28 Drainage Maintenance--11 mills/October 16, 1993
29 Courthouse Maintenance--4 mills/October 16, 1993
Page 21 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Iberia
2 Recreation District No. 8--1.85 mills/November 13, 1993
3 Assessment District
4 Iberville
5 Law Enforcement District (Additional)--5 mills/December 8, 1979
6 Assessor's original millage
7 Jackson
8 Additional Support to Public Sch.--7.07 mills/July 28, 1979
9 Law Enforcement District--8 mills/May 16, 1981
10 Library--All millages
11 Assessment district
12 Jefferson
13 West Jefferson Levee District--All millages
14 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
15 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
16 Lafayette
17 Lafayette Parish Public Library--1.09 mills/May, 1979
18 School Board--10 mills/May 4, 1985
19 Lafayette Parish Sheriff--5.0 mills/May, 1980
20 Assessor's original millage
21 Bayou Vermilion District--All maintenance taxes prior to 1990
22 LaSalle
23 Law Enforcement District (Additional)--8.2 mills
24 Library--November 1995
25 Road District 2B--3.09 mills/April 16, 1988
26 Road District 2BN--1.03 mills/April 16, 1988
27 Ambulance Tax--0.65 mills
28 Road and Bridge--0.66 mills
29 Health Unit--0.23 mills
30 Fair Tax--0.09 mills
Page 22 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Special B & C 1A--0.19 mills
2 Sewer Maintenance--6.04 mills
3 Fire District--5.32 mills
4 Little Creek-Searcy Volunteer Fire District -- 20 mills
5 Summerville-Rosefield Volunteer Fire District -- 20 mills
6 Eden-Fellowship Volunteer Fire District -- 9.79 mills
7 Whitehall Volunteer Fire District -- Operations -- 10 mills
8 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
9 Recreation District #22--1.05 mills
10 Assessor's original millage
11 Lincoln
12 Library Const./Mt.--0.75 Mills/January 21, 1978
13 Law Enforcement District (Additional)--8.5 mills/July 22,1992
14 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
15 School-Special Repair & Equip.--0.15 mills/May 18, 1979
16 Library--0.71 mills/January 15, 1983
17 Assessor's original millage
18 Livingston
19 Law Enforcement District (Special)--12.19 mills/1976
20 Recreation District #3--2 mills/May 19, 1979
21 School District No. 5--5 mills/November 2, 1982
22 Fire District No. 1--10.04 mills/1986
23 Fire District No. 5--10 mills/Nov. 6, 1984
24 Fire District No. 7 -- 5 Mills/1999
25 Fire District No. 10--10.33 mills/1985
26 Fire District No. 11--All millages
27 Roads & Bridges--5 mills/November 3, 1992
28 Madison
29 Assessor's original millage
Page 23 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Morehouse
2 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
3 Assessor's original millage
4 Library--1 mill/ Jan. 20, 1990
5 Natchitoches
6 Law Enforcement District (Additional)--10 mills/May 16, 1981
7 Fire District No. 6--7 mills
8 Parish Ambulance Tax
9 Fire District No. 7--10 mills
10 Goldonna Area Fire Protection Dist. No. 2
11 Library--3 mills/1988
12 Assessor's original millage
13 City of New Orleans
14 Board of Assessors' original millage
15 Ouachita
16 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
17 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
18 Ouachita Parish Assessment District
19 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
20 Library -- 7.75 mills/1995
21 Plaquemines
22 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
23 Law Enforcement District (Additional)--5 mills/May 4, 1985
24 Water--2.47 mills in 1992
25 Library--1.24 mills in 1992
26 Pollution Control--2.47 mills in 1992
27 Road Maintenance--1.86 mills in 1992
28 Public Health--1.24 mills in 1992
29 Waste Disposal--3.69 mills in 1992
30 Incineration--1.24 mills in 1992
31 Hospital--2.54 mills in 1992
Page 24 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
2 Assessor's original millage
3 Pointe Coupee
4 Law Enforcement District (Additional)--10 mills/April 4, 1981
5 School Board--5.83 mills/April 4, 1981
6 Library--1.22 mills/April 4, 1981
7 Fire Protection Dist. #1--All maint. millages prior to 1991
8 Fire Protection District #2--3 mills/October 17, 1981
9 Fire Protection District #3--3 mills/October 17, 1981
10 Fire Protection District #4--3 mills/October 17, 1981
11 Fire Protection District #5--5 mills/October 17, 1981
12 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
13 Assessor's original millage
14 Rapides
15 Rapides Parish School Board--.20 mills/April 1, 1978
16 Rapides Parish School Board--15.20 mills/May 13, 1978
17 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
18 Road District 1A (Ward 4)
19 Road District 2C
20 Road District 3A
21 Road District 5A
22 Road District 6A (Ward 6)
23 Road District 7A (Ward 7)
24 Road District 36 (Ward 8)
25 Road District 9B (Ward 9)
26 Road District 10A (Ward 10)
27 Road District 2B (Ward 11)
28 Fire District #8 (Maint.)--20 mills/April 30,1983
29 School District No. 11 (Ward 10)--2 mills/May 7, 1980
30 School District No. 50 (Ward 11)--2 mills/September 11, 1982
Page 25 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
2 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
3 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
4 Fire District No. 5--20 mills/Nov. 4, 1986
5 Fire District No. 3--12 mills/Oct. 19, 1985
6 Fire District No. 7--6 mills/May 3, 1986
7 Fire District No. 9
8 Fire District No. 10--20 mills/Nov. 4, 1986
9 Fire District No. 11
10 Fire District No. 12
11 Assessor's original millage
12 Plainview Fire District No. 10--10 mills/1990
13 Fire District #4
14 Fire District #7
15 Senior Citizens
16 Buckeye Recreational District
17 Flatwoods Fire District
18 Law Enforcement District (Additional)--Nov. 6, 1984
19 Fire District No. 6--20 mills
20 Library--6.0 mills/January 15, 1994
21 Library--1.00 mill/September 30, 2006
22 Recreational District Ward 9--6.14 mills/November 17, 2001
23 Red River
24 Law Enforcement District (Additional)--5 mills/April 5, 1980
25 St. Bernard
26 St. Bernard Port, Harbor and Terminal District--All millages
27 Library--All millages
28 St. Charles
29 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
30 Library--3 mills/September 27, 1986
Page 26 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Law Enforcement District –3.75 mills/July 16, 2005
2 Assessor's original millage
3 St. Helena
4 Parishwide Road District Maintenance
5 Road District #1 Maintenance
6 Sub-Road District #2 of Road District #2 Maintenance
7 Road District #3 Maintenance
8 Road District #4 Maintenance
9 Road District #5 Maintenance
10 Road District #6 Maintenance
11 Parish Library
12 Fire Protection District #5 Maintenance
13 Law Enforcement District--10 mills/May 3, 1986
14 Assessor's original millage
15 Sub-Road District #1 of Road District #2
16 Fire Protection District #2
17 Fire Protection District #3
18 Florida Parishes Juvenile Detention Center--3 mills/1995
19 St. James
20 St. James Hospital Board--4.31 mills/May 18, 1979
21 Gramercy Recreation District--5 mills/May 18, 1979
22 Law Enforcement District--6.00 mills/July 16, 1988
23 Assessment District, 1985
24 St. John
25 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
26 Assessor's original millage
27 St. Landry
28 Gravity Drainage District No. 1 of Ward 2
29 Fire District #3
30 Fire District #2
31 Fire District No. 5
32 St. Landry Parish School Board--12 mills/May 3, 1986
33 Jail Maintenance Tax--1 mill/April 30, 2011
34 Fire District No. 6
Page 27 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
2 Road District #11A, Sub-1--10.00 mills/1993
3 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
4 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
5 Road District #12, Ward 2--2.65 mills/January 1, 1979
6 Road District #1, Ward 3
7 Road District #4,-- 10 mills/July 21, 2001
8 Road District #5--15 mills/1993
9 Road District #6--15 mills/ May 4, 2002
10 Assessor's original millage
11 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
12 St. Martin
13 Assessor's original millage
14 St. Mary
15 Wax Lake East Drainage District
16 Sub Gravity Drainage District of Wax Lake East
17 Assessor--2.9 mills/1982
18 Hospital Service District No. 1--7.88 mills/1999
19 Hospital Service District No. 1--6 mills/1999
20 Hospital Service District No. 1--3.47 mills/2003
21 St. Tammany
22 All millages listed on the tax roll, and in particular the parish library millages
23 authorized on April 5, 1980 and May 5, 1984, with the exception of the sheriff's original
24 millage, shall share on a pro rata basis.
25 Tangipahoa
26 Road Lighting District No. 2--5 mills/July 21, 1990
27 Library--.60 mills/1984
28 Library Maint.--2.60 mills/May 4, 1985
29 Garbage District # 1 Maint.--10 mills/March 26, 1983
30 Road District # 7 Maint.--5 mills/Sept. 11, 1982
Page 28 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Fire Dist. #1--2.10 mills/1978
2 Fire Protection District No. 1--7 mills/1998
3 Fire Dist. #1--5.65 mills/1996
4 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
5 Fire Dist. #2--10 mills/1996
6 Law Enforcement District (Additional)--10 mills
7 Drainage District #4 Maint.--3 mills/April 30, 1983
8 Assessor's original millage
9 Gravity Drainage District No. 5--5 mills/April 7, 1990
10 Florida Parishes Juvenile Detention Center--3 mills/1995
11 Pontchatoula Recreation Dist.--10 mills/1996
12 Independence Recreation Dist.--15 mills/1996
13 Hammond Alternate School -- 3 mills/1996
14 Tensas
15 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
16 Medical Services--12 mills/February 28, 1987
17 Assessor's additional millage--1988
18 Terrebonne
19 All millages listed on the tax roll, except the sheriff's original millage, shall share a
20 pro rata basis.
21 Vermilion
22 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
23 Road District No. 3--5 mills/1979
24 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
25 Library -- 1.12 mills/1994
26 Washington
27 Washington Schools Spec. Main./Op.--0.90 mills/1984
28 School District #2 Maintenance--0.98 mills/1981
29 School District #2 Support--0.98 mills/ 1981
30 Bogalusa City Schools Main./Op.--23 mills/ 1989
Page 29 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Library--4.57 mills/ 1987
2 Angie School--5 mills/1990
3 Assessor's millage
4 Rich. FD #2 -- 8 mills/1998
5 Bonner Creek Fire Dist.--8.46 mills/1987
6 Bonner Creek Fire Dist.--5 mills/1996
7 Spring Hill Fire Dist. #8--5.73 mills/1995
8 Spring Hill Fire District #8 -- 6 mills/1998
9 Mt. Herman Fire Dist. #9--16 mills/1995
10 Pine Fire Dist. #4--10 mills/1995
11 Angie Fire Dist. #5--10 mills/1992
12 Varnado Fire Dist. #6--10 mills/1992
13 Fire Dist. #7--5 mills/1996
14 Fire Dist. #7--12.27 mills/1992
15 Hayes Creek Fire District #3--17 mills/1999
16 Florida Parishes Juvenile Detention Center--3 mills/1995
17 West Baton Rouge
18 Law Enforcement District (Additional)--5 mills/1980
19 West Carroll
20 Ward 1 Road Maintenance--5.45 mills
21 Ward 2 Road Maintenance--4.59 mills
22 Ward 2 Special Tax--Road District #2--2.75 mills
23 Ward 3 Road Maintenance--4.96 mills
24 Ward 3 Special Tax--Road Dist. #3--2.98 mills
25 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
26 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
27 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
28 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
29 Ward 5 Road Maintenance--4.78 mills
30 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
Page 30 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Public Health Unit Maintenance--1.5 mills/ 1980
2 Roads & Bridges--8 mills/March 30, 1985
3 School Parishwide Maintenance--10 mills/ 1990
4 Assessment District
5 West Feliciana
6 Law Enforcement District (Additional)--6 mills/1986
7 Assessor's original millage
8 Winn
9 Law Enforcement District (Additional)--8 mills/1981
10 Assessor's original millage
11 Library -- 1979 millage
12 Library -- 3 mills/1999
13 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
14 less than the amount required to reimburse tax losses on the basis of the tax rolls of the
15 current calendar year as provided in Subsection A of this Section, the tax collector and the
16 city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
17 within the parish so that the lesser amount received by each tax recipient body shall be
18 proportionate to the reduction in the total amount distributed to each parish, and the amount
19 distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
20 upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
21 Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
22 Terminal District shall receive a minimum of $125,000, and, in Allen Parish the Special Law
23 Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
24 minimum of $36,500.
25 (2) No bond millages levied to service bonds under the authority of Louisiana
26 Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
27 Constitution of 1921 or any other constitutional or statutory authority for the issuance of
28 general obligation bonds shall share in the proceeds of this Act and the governing authority
29 of the issuing political subdivision shall levy and collect or cause to be levied and collected
30 on all taxable property in the political subdivision ad valorem taxes sufficient to pay
Page 31 of 44
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are additions. HB NO. 793 ENROLLED
1 principal and interest and redemption premiums, if any, on such bonds as they mature; the
2 only exceptions to this prohibition shall be specifically included in this Subsection. In the
3 parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
4 otherwise eligible to participate in the revenue sharing fund may use the funds for the
5 retirement of the principal, interest, or premium, if any, or any combination thereof, of any
6 outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
7 millage authorized in 1975 for the parish health unit shall share as an operation and
8 maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
9 Tax and the Ward 10 School District Construction Tax shall each share as an operation and
10 maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
11 #2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
12 the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
13 Bond millages may share in the parish of Sabine; however, if there are no excess funds those
14 millages levied for operation and maintenance of those taxing districts eligible for
15 reimbursement shall have priority for reimbursement to the extent that funds are available.
16 In the parish of Bossier, bond millages and operation and maintenance millages shall share
17 on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
18 therein.
19 (3) In the parish of St. Tammany, the parish governing authority shall make
20 available out of its allocated funds a sufficient amount for the operation and maintenance of
21 the food stamp offices and the service office for veterans established under R.S. 29:261. In
22 the parish of St. Tammany, the parish governing authority shall make available out of its
23 allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
24 any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
25 Registrar of Voters Office, the parish governing authority shall make available out of its
26 allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
27 Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
28 distributed to the St. Charles Department of Community Services to be used for the
29 operation of an outreach program at the St. Rose Community Center. Of the funds allocated
30 within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
Page 32 of 44
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 793 ENROLLED
1 Section 10. In the event the distribution to the tax collector in each parish and to the
2 city of New Orleans is more than the amount necessary to satisfy the requirements of
3 Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
4 9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
5 days after receipt thereof, shall distribute such remaining excess amount as follows, except
6 as otherwise provided in Subsection D of this Section:
7 A. The portion of the excess equal to the ratio that the parish public school
8 population bears to the total population of the parish shall be allocated and distributed to the
9 respective city and parish school boards in the parish proportionate to the public school
10 population of each.
11 B. The next portion of the excess remaining after allocation and distribution to the
12 school boards, equal to the ratio that the total population of all incorporated areas in the
13 parish bears to the total parish population, shall be allocated and distributed to the respective
14 incorporated municipalities of the parish proportionate to the respective population of each.
15 C. The remaining portion of such excess, if any after allocation and distribution to
16 the school boards and incorporated areas of a parish, shall be allocated and distributed to the
17 parish governing authority.
18 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
19 include any recipient of excess funds hereunder. In the following parishes the tax collector
20 thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
21 thereof, shall distribute such excess amount as follows:
22 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
23 governing authority.
24 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
25 percent thereof to the parish governing authority, and twenty-five percent thereof to the
26 parish school board.
27 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
28 and thirty percent thereof to the Orleans Parish School Board.
29 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
30 twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
Page 33 of 44
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are additions. HB NO. 793 ENROLLED
1 incorporated municipalities in the parish, to be distributed to such incorporated
2 municipalities pro rata on a population basis. However, no less than twenty-five percent of
3 the funds distributed to the parish governing authority in this Paragraph shall be utilized for
4 existing drainage projects and for providing for additional pumps for those projects and
5 excluding normal labor operating costs and other normal operational costs; such funds may
6 also be used to repair parish property damaged by storms.
7 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
8 Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
9 parish governing authority, twenty-five percent thereof to the parish school board except that
10 in the parish of Washington, which has a dual parish and city school administration, the
11 twenty-five percent to the school boards shall be prorated between the parish and city school
12 systems on the basis of public school population, and twenty-five percent thereof to the
13 incorporated municipalities in the parish, to be distributed to such incorporated
14 municipalities pro rata on a population basis, except that in the parish of West Feliciana the
15 initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
16 twenty-five percent for incorporated municipalities shall be distributed to the town of St.
17 Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
18 excess shall be retained by the sheriff.
19 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
20 the public school population of the parish bears to the total population of the parish shall be
21 allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
22 allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
23 excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
24 incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
25 to each incorporated municipality and the balance thereof to be distributed to such
26 incorporated municipalities pro rata on a population basis.
27 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
28 the operation of two food processing plants and the remainder as follows: twenty-five
29 percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
30 the parish school board for use by the school board; twenty-five percent to the municipalities
Page 34 of 44
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are additions. HB NO. 793 ENROLLED
1 of the parish, out of which five hundred dollars shall first be given to each municipality and
2 the balance shall be distributed to the municipalities on the basis of the formula applying to
3 the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
4 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
5 parish governing authority, thirty-three percent thereof to the parish school board, and
6 twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
7 to such incorporated municipalities pro rata on a population basis; prior to the distribution
8 of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
9 amount equal to any increase in the sheriff's commission deducted from library taxes over
10 and above the percentage authorized to be deducted in the 1975 calendar year; and the
11 balance of the excess shall be distributed as provided above in this Paragraph. However, in
12 the parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars
13 of the excess, in addition to the commission provided in Section 6 of this Act, and the
14 balance of the excess shall be distributed as provided above in this Paragraph; and further,
15 in the parish of Concordia, the tax collector shall retain the sum of thirty-five thousand
16 dollars of the excess, in addition to the commission provided in Section 6 of this Act, and
17 the balance of the excess shall be distributed as provided above in this Paragraph.
18 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
19 governing authority, thirty percent thereof to the parish school board, and thirty percent
20 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
21 municipalities pro rata on a population basis.
22 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
23 governing authority, thirty-five percent thereof to the parish school board, and thirty percent
24 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
25 municipalities pro rata on a population basis.
26 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
27 Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
28 Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
29 governing authority, thirty-three and one-third percent thereof to the parish school board, and
30 thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
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1 be distributed to such incorporated municipalities pro rata on a population basis. Further,
2 in the parish of Evangeline the additional excess funds received by the school board as a
3 result of the change in percentages from those provided in Act 719 of the 1975 Regular
4 Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
5 salaries or benefits to those school board employees to the same level or amount as were
6 paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
7 excess funds are insufficient to restore the salaries or benefits to their former level or
8 amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
9 Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
10 for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
11 dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
12 provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
13 thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
14 operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
15 fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
16 this Act, and the balance of the excess shall be distributed as provided above in this
17 Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
18 of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
19 expenses of voter canvass required by law. In the parish of East Carroll the tax collector
20 shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
21 provided in Section 6 of this Act, and the balance of the excess shall be distributed as
22 provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
23 to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
24 governing authority before receiving its part designated in this Paragraph, by resolution
25 passed by the parish school board before receiving its part as designated in this Paragraph,
26 and a resolution from each municipality in said parish; each of the above bodies in Claiborne
27 Parish may provide the same or a different percentage for the sheriff but not to exceed ten
28 percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
29 of ten percent of the excess to be received by the cities of Minden and Springhill and upon
30 passage of resolutions authorizing same by respective governing authorities may retain
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1 amounts fixed in the resolution not to exceed ten percent of excess received by the police
2 jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
3 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
4 and one-third percent thereof to the parish governing authority, thirty-three and one-third
5 percent thereof to the parish school board, and thirty-three and one-third percent thereof of
6 such excess amount to the incorporated municipalities in the parish, in the same amounts of
7 funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
8 Extraordinary Session except:
9 (a) If the amount of excess funds is insufficient to supply the amounts distributed
10 in 1972 to each incorporated municipality in the parish, the amount to be allocated and
11 distributed to each incorporated municipality shall be reduced by the ratio that the amount
12 of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
13 to the total amount of excess funds then so distributed to all of the incorporated
14 municipalities in the parish; or
15 (b) If the amount of such excess funds exceeds the amount necessary to supply the
16 same amounts of excess funds distributed in 1972 to each incorporated municipality in the
17 parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
18 each incorporated municipality in the parish in the ratio that the population in each bears to
19 the total population of all of the incorporated municipalities in the parish.
20 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
21 thousand dollars of such excess amount, in addition to the commission provided in Section
22 6 of this Act, to be used for the operation and maintenance of his department, and the
23 balance of the excess shall be distributed as provided above in this Paragraph.
24 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
25 percent thereof to the parish governing authority, thirty percent thereof to the city and parish
26 school boards to be prorated between the city and parish school boards on the basis of public
27 school population, and thirty-seven percent thereof to the incorporated municipalities in the
28 parish, to be distributed to such incorporated municipalities pro rata on a population basis.
29 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
30 authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
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1 the incorporated municipalities in the parish, to be distributed to such incorporated
2 municipalities pro rata on a population basis.
3 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
4 the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
5 the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
6 Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
7 sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
8 subsequent twelve-month period. However, twenty thousand dollars of such excess funds
9 shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
10 Central, Brownsfield and East Side.
11 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
12 parish governing authority, thirty-three and one-third percent thereof to the parish school
13 board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
14 parish, two thousand one hundred dollars to be distributed to each incorporated municipality
15 and the balance thereof to be distributed to such incorporated municipalities pro rata on a
16 population basis.
17 (17) In the parish of Beauregard, forty percent thereof to the parish governing
18 authority, thirty-five percent thereof to the parish school board, and twenty-five percent
19 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
20 municipalities pro rata on a population basis.
21 (18) In the parish of Morehouse, one-third thereof to the parish school board,
22 one-third thereof to the parish governing authority, and one-third thereof to the incorporated
23 municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
24 a population basis.
25 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
26 thereof to the parish governing authority.
27 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
28 authority, the first two hundred thousand dollars of which shall be used for existing parish
29 roads.
30 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
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1 governing authority, one-third thereof to the parish school board, and one-third thereof to
2 the incorporated municipalities in the parish, to be distributed to such incorporated
3 municipalities pro rata on a population basis. Prior to the distribution of any excess funds
4 in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
5 a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
6 dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
7 however, none of these monies are to be used for salaries and provided that this amount is
8 spent to directly assist the students, and the balance of the excess shall be distributed as
9 provided above in this Paragraph.
10 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
11 be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
12 thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
13 one-third percent thereof to the parish school board, and thirty-three and one-third percent
14 thereof to the incorporated municipalities pro rata on a population basis.
15 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
16 Vermilion Parish assessor.
17 (24) In the parish of Red River, the initial distribution shall be two thousand five
18 hundred dollars to the National Guard Armory located in said parish and the balance of the
19 excess shall be distributed as provided in Subsections A, B and C of this Section.
20 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
21 be distributed to the Assumption Parish Assessor, with the residual being distributed as
22 provided in Subsections A, B, and C of this Section.
23 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
24 until the parish or expending authority or agency has received the approval of a majority of
25 the legislative delegation representing the parish, the senators and representatives each
26 having an equal vote, provided that if there is a tie vote, the parish or expending authority
27 or agency shall have one vote in order to break the tie vote.
28 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
29 distributed to any recipient by the tax collector of the parish of Evangeline as provided in
30 Section 10 of this Act until approval of such distribution of excess funds to each recipient
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1 thereof has been granted by the member or members of the House of Representatives and
2 the Senate who represent the parish in the legislature. Such approval shall be requested by
3 the chief executive officer of the recipient body who shall submit to the respective members
4 of the legislature a written request for such excess funds, such written request to contain the
5 amount of excess funds requested and the purpose for which they will be expended. Upon
6 receipt, but only upon receipt, by the tax collector of the written approval of such a request
7 from each of the members of the legislature who represent the parish, the tax collector of the
8 parish shall make the distribution requested provided that such distribution is in compliance
9 with the provisions of this Act and particularly other provisions of Section 10 hereof.
10 Section 11. The parish governing authority shall have the power and authority to
11 expend such excess funds received by it for any governmental purpose or function and may
12 allocate and distribute any portion of such excess funds received by it to its tax recipient
13 bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
14 Section 12. In accordance with the provisions of this Act, the amount to be
15 distributed to each parish and to the city of New Orleans during the Fiscal Year 2015-2016
16 shall be as follows:
17 Total Due Sheriff's Retirement
18 PARISH FY 2015-2016 Fund Contribution
19 ACADIA $1,225,121 $145,023 $20,881
20 ALLEN 510,869 71,879 9,473
21 ASCENSION 2,305,658 124,792 19,644
22 ASSUMPTION 456,266 84,718 7,957
23 AVOYELLES 827,497 122,846 16,174
24 BEAUREGARD 723,218 81,898 11,627
25 BIENVILLE 288,455 57,970 8,077
26 BOSSIER 2,400,493 165,838 45,491
27 CADDO 4,814,469 533,987 206,914
28 CALCASIEU 3,812,582 458,996 120,678
29 CALDWELL 209,675 46,007 6,362
30 CAMERON 142,966 48,483 7,977
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1 CATAHOULA 214,936 45,520 6,043
2 CLAIBORNE 325,594 52,815 6,502
3 CONCORDIA 419,155 71,004 9,693
4 DESOTO 566,033 53,204 6,960
5 EAST BAT0N R0UGE 8,474,785 692,336 238,863
6 EAST CARROLL 139,831 43,089 6,601
7 EAST FELICIANA 399,753 47,563 4,747
8 EVANGELINE 677,282 71,004 10,470
9 FRANKLIN 422,180 71,101 15,097
10 GRANT 447,863 59,721 7,120
11 IBERIA 1,470,009 216,027 36,836
12 IBERVILLE 650,221 135,296 16,154
13 JACKSON 315,797 63,514 9,872
14 JEFFERSON 8,317,687 1,294,798 276,337
15 JEFFERSON DAVIS 618,242 67,405 15,277
16 LAFAYETTE 4,479,631 299,675 56,699
17 LAFOURCHE 1,952,054 187,528 39,049
18 LASALLE 298,842 53,301 6,960
19 LINCOLN 892,090 70,712 18,388
20 LIVINGSTON 2,659,909 163,309 26,365
21 MADISON 222,501 43,089 7,997
22 MOREHOUSE 531,146 97,363 18,089
23 NATCHITOCHES 759,913 104,269 15,456
24 ORLEANS 7,006,512 0 0
25 OUACHITA 2,971,997 266,118 63,819
26 PLAQUEMINES 446,946 139,673 24,750
27 POINTE COUPEE 458,050 62,347 8,416
28 RAPIDES 2,610,346 316,113 74,808
29 RED RIVER 174,579 40,949 2,935
30 RICHLAND 424,697 63,709 13,621
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1 SABINE 492,614 66,627 10,311
2 ST. BERNARD 841,215 337,219 59,930
3 ST. CHARLES 1,041,983 103,101 19,126
4 ST. HELENA 219,871 43,380 5,804
5 ST. JAMES 435,977 90,262 15,137
6 ST. JOHN 867,476 115,162 14,040
7 ST. LANDRY 1,635,992 266,507 40,146
8 ST. MARTIN 1,061,210 109,035 12,485
9 ST. MARY 1,083,879 184,318 36,417
10 ST. TAMMANY 4,867,859 267,675 47,785
11 TANGIPAHOA 2,448,288 269,717 37,155
12 TENSAS 96,296 33,362 5,305
13 TERREBONNE 2,181,532 217,194 43,377
14 UNION 456,803 57,387 8,157
15 VERMILION 1,172,063 118,664 20,023
16 VERNON 1,007,317 158,251 22,177
17 WASHINGTON 919,504 131,211 18,388
18 WEBSTER 812,814 103,880 22,556
19 WEST BATON ROUGE 482,468 72,65710,291
20 WEST CARROLL 230,918 45,131 9,294
21 WEST FELICIANA 284,301 39,295 3,749
22 WINN 293,770 61,569 7,519
23 TOTAL $ 90,000,000 $ 9,726,548 $ 1,994,351
24 Section 13. The state treasurer shall distribute one-third of the total amount herein
25 allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
26 Orleans Parish to the city of New Orleans, not later than the first day of December in each
27 year, one-third thereof not later than the fifteenth day of March in each year and one-third
28 thereof not later than the fifteenth day of May in each year, and each one-third of the total
29 allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
30 of this Act; however, the legislative auditor may authorize the granting of additional sums
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1 due any recipient in advance upon a showing that the advance receipt of such funds is
2 reasonably necessary. If the state treasurer does not distribute said fund on or before the
3 dates specified in this Act, any interest or other income derived by the state from the parish
4 allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
5 together with the principal amounts due the parishes under the provisions of this Act. Any
6 interest or other income derived by the parish tax collector or the city of New Orleans from
7 the investment or other use of such total parish allocations received from the state treasurer,
8 earned prior to the distributions within the parish as required by the foregoing provisions of
9 this Act, shall be paid over a pro rata basis together with the principal amounts due the local
10 recipients under the provisions of this Act upon distribution thereto, and the parish tax
11 collectors or the city of New Orleans may retain only investment income earned on that
12 portion of the total parish allocation to which they are otherwise entitled under the provisions
13 of this Act. In light of the fact that all assessment roll figures will not be available in time
14 to base the December distribution by the treasurer on current figures, the distribution of
15 funds on the first day of December pursuant to this Act shall be based on the distribution
16 figures for Fiscal Year 2013-2014. The remaining two distributions on the fifteenth day of
17 March and the fifteenth day of May shall be based on current figures for Fiscal Year 2014-
18 2015, and such distributions shall be adjusted to compensate for the differences resulting in
19 the use of the Fiscal Year 2013-2014 figures for the December distribution.
20 Section 14. On or before such date as shall be established by the state treasurer, each
21 tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
22 shall file with the state treasurer, on such forms as the state treasurer may require, all
23 information necessary to the computation of the funds to be distributed within the parishes,
24 including, but not limited to, a listing of all such local entities seeking eligibility for funds
25 as a tax recipient body under the qualifications set out in Section 1(a), all new millages of
26 such tax recipient bodies as are listed in Section 9(B), and all remaining authorities on the
27 tax rolls which are otherwise ineligible to participate in the distribution of revenue sharing
28 funds as tax recipient bodies. The listing shall include such verification for eligibility as
29 may be required by the state treasurer and, notwithstanding the provisions of Section 12
30 hereof, no revenue sharing funds shall be distributed prior to receipt and acceptance by the
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1 state treasurer of such information and verification. The same authorities shall in the same
2 manner submit to the state treasurer a statement of the amount of revenue sharing funds
3 distributed to each recipient of such funds, including the amount deducted for sheriffs'
4 commissions and for retirement system contributions and shall state clearly on such forms
5 the amount of the distribution to each such recipient which is derived from excess funds and
6 the amount of such distribution which represents reimbursement for tax losses by reasons
7 f the homestead exemption. Such statement shall also include the amount of any revenue
8 sharing funds which remain to be distributed and the recipients to which such remaining
9 funds will be distributed.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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