HLS 17RS-806 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 580
BY REPRESENTATIVE MCFARLAND
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
AGRICULTURE/FOREST COMR: Provides relative to the disposition of timber severance
taxes
1 AN ACT
2To enact R.S. 3:4345, relative to the disposition of timber severance taxes; to provide
3 direction for the disposition of the timber severance tax remitted to the parishes; to
4 allocate an amount of severance taxes for the maintenance and construction of roads
5 used primarily by timber, lumber, and logging companies; to require exhaustion of
6 the portion of the severance tax allocated to a parish prior to any requirement that a
7 timber, lumber, or logging company secure a bond or certificate of insurance; and
8 to provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 3:4345 is hereby enacted to read as follows:
11 ยง4345. Disposition of the parishes' portion of the tax
12 A. The portion of the timber severance tax allocated to the governing
13 authority of the parishes of this state by Article VII, Section (4)(D) of the
14 Constitution of Louisiana shall be used solely for road maintenance and construction
15 of roads primarily used by timber, logging, and lumber companies to harvest and
16 transport timber.
17 B. No liability bond or certificate of insurance may be sought from any
18 timber, logging, or lumber company by the governing authority of any parish for
19 damage to local or state roads or highways resulting from timber, logging, or lumber
20 companies harvesting and transporting timber, unless the portion of timber severance
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-806 ORIGINAL
HB NO. 580
1 tax allocated to the parishes by Article VII, Section (4)(D) of the Constitution of
2 Louisiana has been exhausted.
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 580 Original 2017 Regular Session McFarland
Abstract: Provides relative to the usage of the portion of the timber severance tax remitted
to the parishes. Requires the parish allocated portion of the timber severance tax be
used solely for road maintenance and construction.
Proposed law requires the funds received by the governing authority of the parishes of this
state from the timber severance tax be used solely for road maintenance and construction of
roads used primarily by timber, logging, and lumber companies to harvest and transport
timber.
Proposed law requires the governing authority of the parishes to exhaust any timber
severance tax funds they receive prior to being allowed to request a liability bond or
certificate of insurance from any timber, logging, or lumber company for damage to local
or state roads or highways resulting from timber, logging, or lumber companies harvesting
and transporting timber.
(Adds R.S. 3:4345)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.