HLS 17RS-522 ENGROSSED
2017 Regular Session
HOUSE BILL NO. 259
BY REPRESENTATIVE ZERINGUE
LEVEES: (Constitutional Amendment) Provides relative to the taxing authority of certain
levee districts
1 A JOINT RESOLUTION
2Proposing to amend Article VI, Section 39 of the Constitution of Louisiana, relative to the
3 taxing authority of levee districts; to authorize certain levee districts to levy an
4 annual tax without voter approval; to provide for submission of the proposed
5 amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to
9amend Article VI, Section 39 of the Constitution of Louisiana, to read as follows:
10 §39. Levee District Taxes
11 Section 39.(A) District Tax; Millage Limit. For the purpose of constructing
12 and maintaining levees, levee drainage, flood protection, hurricane flood protection,
13 and for all other purposes incidental thereto, the governing authority of the Chenier
14 Plain Coastal Restoration and Protection Authority, the Iberia Parish Levee,
15 Hurricane, and Conservation District, the St. Tammany Levee, Drainage, and
16 Conservation District, or the governing authority of a levee district created prior to
17 January 1, 2006, may levy annually a tax not to exceed five mills, except the Board
18 of Levee Commissioners of the Orleans Levee District which may levy annually a
19 tax not to exceed two and one-half mills on the dollar of the assessed valuation of all
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HB NO. 259
1 taxable property situated within the alluvial portions of the district subject to
2 overflow.
3 (B) Millage Increase. If the necessity to raise additional funds arises in any
4 levee district created prior to January 1, 2006, to which Paragraph (A) of this Section
5 is applicable, for any purpose set forth in Paragraph (A) of this Section, or for any
6 other purpose related to its authorized powers and functions as specified by law, the
7 tax may be increased. However, the necessity and the rate of the increase shall be
8 submitted to the electors of the district, and the tax increase shall take effect only if
9 approved by a majority of the electors voting thereon in an election held for that
10 purpose.
11 (C) Districts Created After January 1, 2006 to which Paragraph (A) of this
12 Section is not applicable. For any purpose set forth in Paragraph (A) of this Section,
13 the governing authority of a levee district created after January 1, 2006 to which
14 Paragraph A of this Section is not applicable, may annually levy a tax on all property
15 not exempt from taxation situated within the alluvial portions of the district subject
16 to overflow. However, such a district shall not levy such a tax nor increase the rate
17 of such a tax unless the levy or the increase is approved by a majority of the electors
18 of the district who vote in an election held for that purpose. If the district is
19 comprised of territory in more than one parish, approval by a majority of the electors
20 who vote in each parish comprising the district is also required for any such levy or
21 increase.
22 Section 2. Be it further resolved that this proposed amendment shall be submitted
23to the electors of the state of Louisiana at the statewide election to be held on October 14,
242017.
25 Section 3. Be it further resolved that on the official ballot to be used at the election,
26there shall be printed a proposition, upon which the electors of the state shall be permitted
27to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
28follows:
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HB NO. 259
1 Do you support an amendment that authorizes the governing authority of the
2 Chenier Plain Coastal Restoration and Protection Authority, the Iberia Parish
3 Levee, Hurricane, and Conservation District, and the St. Tammany Levee,
4 Drainage, and Conservation District to levy an annual tax not to exceed five
5 mills without voter approval? (Amends Article VI, Section 39)
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 259 Engrossed 2017 Regular Session Zeringue
Abstract: Authorizes the Chenier Plain Coastal Restoration and Protection Authority, the
Iberia Parish Levee, Hurricane, and Conservation District, and the St. Tammany
Levee, Drainage, and Conservation District to levy up to a five-mill property tax
without a vote of the people.
Present constitution authorizes levee districts created prior to Jan. 1, 2006, to levy a property
tax of up to five mills, except that the Orleans Levee District may only levy up to a two and
one-half mill tax.
Present constitution authorizes levee districts created after Jan. 1, 2006, to levy a property
tax only if approved by a majority of electors of the district. Further, present constitution
requires that if the district is comprised of more than one parish, the tax must be approved
by a majority of electors in each parish.
Proposed constitutional amendment retains present constitution but adds authorization for
the Chenier Plain Coastal Restoration and Protection Authority, the Iberia Parish Levee,
Hurricane, and Conservation District, and the St. Tammany Levee, Drainage, and
Conservation District to levy a property tax of up to five mills without a vote of the people
just as those districts created prior to Jan. 1, 2006.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held on Oct. 14, 2017.
(Amends Const. Art. VI, §39)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Limit the authority to levy a property tax of up to five mills without a vote of the
people to the Chenier Plain Coastal Restoration and Protection Authority, the
Iberia Parish Levee, Hurricane, and Conservation District, and the St. Tammany
Levee, Drainage, and Conservation District.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.