HLS 18RS-811 ORIGINAL
2018 Regular Session
HOUSE BILL NO. 250
BY REPRESENTATIVE BISHOP
TAX/AD VALOREM TAX: Changes requirements for newspaper advertisement of a
public notice for a hearing concerning an increase in a property tax without voter
approval
1 AN ACT
2To amend and reenact R.S. 47:1705(B)(2)(c)(ii)(aa) and to repeal R.S.
3 47:1705(B)(2)(c)(ii)(bb), relative to ad valorem tax; to provide with respect to the
4 newspaper advertisement for a public hearing notice concerning certain ad valorem
5 property tax increases; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1705(B)(2)(c)(ii)(aa) is hereby amended and reenacted to read as
8follows:
9 ยง1705. Information supplied to assessor and legislative auditor by tax recipient
10 agencies; additional notices
11 * * *
12 B.
13 * * *
14 (2) In order to accomplish this result, the following shall be mandatory:
15 * * *
16 (c)
17 * * *
18 (ii)(aa) The notice shall be published, by July fifteenth, on two separate days,
19 occurring no less than thirty fifteen days before the hearing date, in the official
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 18RS-811 ORIGINAL
HB NO. 250
1 journal of the taxing authority, and in another newspaper with a larger circulation
2 within the taxing authority than the official journal of the taxing authority, if there
3 is one. On the first day of publication, the notice shall also be posted on the Internet
4 website of the taxing authority, if such taxing authority maintains an Internet
5 website. The Internet posting shall remain active until such time as the taxing
6 authority has taken action to approve or disapprove, or has abandoned action on, the
7 proposed millage increase.
8 * * *
9 Section 2. R.S. 47:1705(B)(2)(c)(ii)(bb) is hereby repealed in its entirety.
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 250 Original 2018 Regular Session Bishop
Abstract: For purposes of the newspaper advertisement of public notice for a hearing to
consider a property tax millage "roll forward", changes the deadline for and timing
of the advertisement.
Present law establishes requirements and procedures necessary for a notice of a public
hearing at which a taxing authority may consider the levy of additional or increased millages
without voter approval. These are colloquially known as millage "roll forwards".
Present law requires that the public notice be published by July 15
th
, on two separate days,
occurring no less than thirty days before the hearing date. Publication shall be made in both
the official journal of the taxing authority and in another newspaper with a larger circulation
within the jurisdiction of the taxing authority if one exists. Further, the notice shall be
posted on the website of the taxing authority on the first day of newspaper publication.
Proposed law changes present law by removing the July 15
th
deadline, and by reducing the
number of days before the hearing within which the public notice must be advertised from
30 days to 15 days.
Proposed law repeals provisions concerning the July 15
th
deadline and publication in a
newspaper.
(Amends R.S. 47:1705(B)(2)(c)(ii)(aa); Repeals R.S. 47:1705(B)(2)(c)(ii)(bb))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.