SLS 16RS-533 ORIGINAL
2016 Regular Session
SENATE BILL NO. 240
BY SENATOR LONG
TAX/LOCAL. Provides relative to taxing authority of certain waterway commissions.
(8/1/16)
1 AN ACT
2 To enact R.S. 34:3524, relative to the taxing authority of certain waterway commissions; to
3 allow additional taxing authority for certain waterway commissions; to provide
4 certain requirements for tax increases; to provide terms, conditions, and
5 requirements; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 34:3524 is hereby enacted to read as follows:
8 ยง34:3524. Additional taxing authority of certain waterway commissions
9 Waterway commissions located in a parish with a population of more
10 than thirty-five thousand persons and less than forty-one thousand persons may
11 levy an annual tax not exceeding in any one year three mills on the dollar of the
12 assessed valuation of all taxable property lying within the district. All funds
13 derived from this millage shall be used solely for the construction and
14 improvement of roads in the parish in which the commission is located and shall
15 be deposited into the parish road fund. Before this millage shall be levied, the
16 commission shall reduce by an equal amount any other annual tax assessed in
17 the valuation of all taxable property lying within the district for the purpose of
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 240
SLS 16RS-533 ORIGINAL
1 capital outlay.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by McHenry Lee.
DIGEST
SB 240 Original 2016 Regular Session Long
Proposed law authorizes waterway commissions in parishes with a population of 35,000 to
41,000 persons to levy an annual tax not exceeding in any one year three mills on the dollar
of the assessed valuation of all taxable property within the district and requires that all funds
derived from proposed law must be used for the construction and improvements of roads
within the district and must be deposited into the parish road fund.
Proposed law requires that in order to levy the new millage, the waterway commission must
reduce by an equal amount any other annual tax assessed in the valuation of all taxable
property within the district for capital outlay.
Effective August 1, 2016
(Adds R.S. 34:3524)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.