The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michael Bell.
DIGEST
SB 227 Original 2017 Regular Session Barrow
Proposed law creates the Bethany Convention Center Development District in East Baton Rouge
Parish as a special taxing district and political subdivision of the state.
Proposed law provides that the purpose of the district is to provide for cooperative economic
development in order to provide for the redevelopment of, and dramatic improvement to, the
property within the district located in the city of Baker.
Proposed law provides that the district be governed by a three-member board of commissioners. All
three members shall constitute a quorum for the transaction of business. The commissioners shall
be:
(1)The mayor of the city of Baker, or his designee.
(2)The mayor pro-tempore of the city of Baker.
(3)The council member of the Baker City Council who represents the area of the district.
Proposed law provides that the domicile of the board shall be established by the board at a location
within the district. Provides the general rights and powers of the district and its board of
commissioners. Provides that the district shall be subject to the Public Records Law, officials
journals law, Code of Governmental Ethics, and audit law.
Proposed law authorizes the district to exercise the power of economic development districts in the
TIF provisions for local governmental subdivisions in present law including ad valorem tax
increment financing and sales tax increment financing; the power of community development
districts to levy special assessments for the payment of bonds, financing, maintenance and
preservation; and the levy of sales taxes or hotel occupancy taxes above and in addition to any other
sales taxes or hotel occupancy taxes then in existence or permitted to be in existence within the
district, in an amount as may be determined by the board with the approved written consent of the
owners of immovable property in the district, all in addition to the powers of economic development
districts granted in the proposed law and the power to levy taxes in the TIF law subject to the
limitations and prohibitions of the Louisiana Constitution.
Proposed law provides that the aggregate tax rates of the sales tax and occupancy tax must be at least
equal to the aggregate rate of all sales and occupancy taxes within the city-parish. In addition, the
taxes levied are deemed to supersede other local sales and occupancy taxes if the taxes:
(1)Do not secure bonds that have been authorized. (2)Have not been dedicated by other law or by proposition approved by electors.
(3)Are not based on a per head or per person basis.
(4)Is not the occupancy tax authorized by present relating to Visit Baton Rouge.
Proposed law authorizes the district to use hotel and sales tax incremental financing or other
financing pledging the revenues of the district. Provides relative to publishing requirements for
certain actions by the board. Prohibits court authority into board action relative to adoption of
ordinances or resolutions or pledge of tax increments after 30 days after publication unless a claim
has been filed.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:9038.71)