HLS 17RS-522 REENGROSSED
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, or the governing authority of a levee district
16 created prior to January 1, 2006, may levy annually a tax not to exceed five mills,
17 except the Board of Levee Commissioners of the Orleans Levee District which may
18 levy annually a tax not to exceed two and one-half mills on the dollar of the assessed
19 valuation of all taxable property situated within the alluvial portions of the district
20 subject to overflow.
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HB NO. 259
1 (B) Millage Increase. If the necessity to raise additional funds arises in any
2 levee district created prior to January 1, 2006, to which Paragraph (A) of this Section
3 is applicable, for any purpose set forth in Paragraph (A) of this Section, or for any
4 other purpose related to its authorized powers and functions as specified by law, the
5 tax may be increased. However, the necessity and the rate of the increase shall be
6 submitted to the electors of the district, and the tax increase shall take effect only if
7 approved by a majority of the electors voting thereon in an election held for that
8 purpose.
9 (C) Districts Created After January 1, 2006 to which Paragraph (A) of this
10 Section is not applicable. For any purpose set forth in Paragraph (A) of this Section,
11 the governing authority of a levee district created after January 1, 2006 to which
12 Paragraph (A) of this Section is not applicable, may annually levy a tax on all
13 property not exempt from taxation situated within the alluvial portions of the district
14 subject to overflow. However, such a district shall not levy such a tax nor increase
15 the rate of such a tax unless the levy or the increase is approved by a majority of the
16 electors of the district who vote in an election held for that purpose. If the district
17 is comprised of territory in more than one parish, approval by a majority of the
18 electors who vote in each parish comprising the district is also required for any such
19 levy or increase.
20 Section 2. Be it further resolved that this proposed amendment shall be submitted
21to the electors of the state of Louisiana at the statewide election to be held on October 14,
222017.
23 Section 3. Be it further resolved that on the official ballot to be used at the election,
24there shall be printed a proposition, upon which the electors of the state shall be permitted
25to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
26follows:
27 Do you support an amendment that adds the governing authority of the
28 Chenier Plain Coastal Restoration and Protection Authority, and the Iberia
29 Parish Levee, Hurricane, and Conservation District, to the existing levee
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HB NO. 259
1 districts which are authorized to levy an annual tax not to exceed five mills
2 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 Reengrossed 2017 Regular Session Zeringue
Abstract: Authorizes the Chenier Plain Coastal Restoration and Protection Authority and
the Iberia Parish Levee, Hurricane, and Conservation District to levy up to a five-
mill annual property tax without a vote of the people.
Present constitution authorizes levee districts created prior to Jan. 1, 2006, to levy an annual
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 an annual
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 and the Iberia Parish Levee,
Hurricane, and Conservation District to levy an annual 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.
The House Floor Amendments to the engrossed bill:
1. Delete authority for the governing authority of the St. Tammany Levee,
Drainage, and Conservation District to levy the annual tax without voter
approval.
2. Update ballot language.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.