ENROLLED
ACT No. 129
2019 Regular Session
HOUSE BILL NO. 122
BY REPRESENTATIVE HENRY
1 AN ACT
2 To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2019-2020 and to provide for related matters.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act the following definitions shall apply and
6 obtain:
7 (a)(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city
8 of New Orleans, parish governing authorities, school boards, special taxing districts, and
9 other bodies which were eligible for reimbursement or payment from the Property Tax
10 Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of
11 the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)
12 or any other taxing district for any millage specified in Section 9(B) of this Act. In the
13 parish of Rapides, "tax recipient bodies" shall not include Red River Waterways. In the
14 parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15 District, the Lafourche Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17 enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18 Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19 considered tax recipient bodies for any millage voted and levied for that purpose to the
20 extent specifically provided in Section 9(B) of this Act.
21 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
22 bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
23 had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
24 Regular Session and were subsequently determined by the state treasurer to be ineligible for
Page 1 of 44 HB NO. 122 ENROLLED
1 such participation under the provisions of Act 592 of the 1978 Regular Session. The
2 exclusive listing of all such special taxing districts and other bodies is as follows:
3 Acadia
4 Mermentau River Harbor & Terminal
5 Allen
6 Elizabeth Recreation District #3
7 Kinder Recreation District #2--Maintenance
8 Hospital Service District #3--Maintenance
9 Ascension
10 Lighting District #6
11 Lighting District #7
12 Avoyelles
13 Red River Waterway District--Capital Outlay
14 Red River Waterway District--Operations
15 Beauregard
16 Waterworks District #3--Ward 4
17 Waterworks District #3--Ward Bienville
18 Fire Protection District #6
19 Hospital Service District #2
20 Caldwell
21 Columbia Heights Sewerage
22 Cameron
23 Cameron Water District #1--Maintenance
24 Water District #7--Maintenance
25 Grand Lake Recreation District--Maintenance
26 Water District #10--Maintenance
27 Fire District #10--Maintenance
28 Catahoula
29 Hospital District #2
Page 2 of 44 HB NO. 122 ENROLLED
1 Claiborne
2 Hospital District #1
3 Concordia
4 Recreation District #3--Maintenance
5 Fire Protection District #1
6 Evangeline
7 Cemetery Tax District--Ward 4
8 Cemetery Tax District #1
9 Cemetery Tax District #6
10 Water District #1--Maintenance
11 Evangeline Parish School Board
12 Consolidated School District No. 2
13 Evangeline Parish School Board
14 Consolidated School District No. 7
15 Grant
16 Hospital District #1
17 Recreational District #2
18 Jefferson
19 Ambulance Service #1
20 Community Center Playground District #1
21 Community Center Playground District #10
22 Community Center Playground District #11
23 Community Center Playground District #12
24 Community Center Playground District #13
25 Community Center Playground District #14
26 Community Center Playground District #15
27 Fire Protection District #5
28 Fire Protection District #6
29 Sewerage District #8
Page 3 of 44 HB NO. 122 ENROLLED
1 Sewerage District #9
2 Jefferson Hospital District #1
3 LaSalle
4 Sewer Maintenance
5 Recreation District #5
6 Livingston
7 Road Light District #2
8 Fire Protection District #1
9 Fire Protection District #4
10 Recreation District #3
11 Morehouse
12 Bastrop Area Fire District #2
13 Fire District #1--Ward 6
14 Fire District #1--Ward 10
15 Pointe Coupee
16 Sewerage District #1
17 Rapides
18 Waterworks #11A--Maintenance
19 Recreational--Maintenance
20 St. James
21 Road Light District #1A
22 Road Light District #2
23 Road Light District #4
24 St. Landry
25 Fire Protection District #3
26 St. Martin
27 Sewerage District
28 St. Mary
29 West St. Mary Parish Port Commission
Page 4 of 44 HB NO. 122 ENROLLED
1 St. Tammany
2 Fire District #4
3 Fire District #5
4 Fire District #7
5 Fire District #9
6 Fire District #10
7 Recreation District #2
8 Tangipahoa
9 Hospital District #1--Maintenance
10 Union
11 Hospital Service--Tri-Ward
12 Hospital Service--East Union
13 Vermilion
14 Ward 8 Public Cemetery
15 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
16 other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
17 which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
18 Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
19 listing of all such special taxing districts and other bodies is as follows:
20 Assumption
21 Road Lighting District #2
22 Bossier
23 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
24 East Baton Rouge
25 Village St. George Fire District
26 Ouachita
27 Cooley Hospital Tax
28 Sterlington Sewerage District
29 Fire District No. 1--Maintenance
30 North Monroe Sewerage District No. 1--Maintenance
Page 5 of 44 HB NO. 122 ENROLLED
1 Road Light District #5
2 Road Light District #1
3 Road Light District #3
4 Road Light District #4
5 East Ouachita Recreational District
6 Terrebonne
7 Road Lighting District No. 4
8 Road Lighting District No. 5--Maintenance
9 Road Lighting District No. 6
10 Road Lighting District No. 8--Maintenance
11 Road Lighting District No. 9--Maintenance
12 Road Lighting District No. 10--Maintenance
13 Fire Protection District No. 4-A--Maintenance
14 Fire Protection District No. 5--Maintenance
15 Fire Protection District No. 8--Maintenance
16 Fire Protection District No. 10--Maintenance
17 Sanitation District No. 1--Maintenance
18 Recreation District No. 1--Maintenance
19 Recreation District No. 4--Maintenance
20 Road Lighting District No. 1--Maintenance
21 Road Lighting District No. 2--Maintenance
22 Road Lighting District No. 3A
23 Fire Protection District No. 123--Maintenance
24 Fire Protection District No. 9--Maintenance
25 Road Lighting District No. 7--Maintenance
26 St. Tammany
27 Mosquito District No. 2(A)--10 mills
28 Mosquito District No. 2(B)--10 mills
Page 6 of 44 HB NO. 122 ENROLLED
1 (5)(a) In addition to the limitations herein above set forth, "tax recipient bodies" for
2 purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
3 26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
4 1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
5 not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
6 to those taxes authorized and collected prior to January 1, 1978.
7 (b) "Population" shall mean that enumeration of persons within the state, its
8 parishes, and incorporated municipalities determined by the Louisiana State University and
9 Agricultural and Mechanical College Agriculture Center, Department of Agricultural
10 Economics and Agribusiness, under the most recent federal-state cooperative program for
11 local population estimates. Such determination shall be submitted to the state treasurer
12 annually not later than January fifteenth of each calendar year. Any tax recipient body or
13 incorporated municipality which is aggrieved by such determination may file a petition for
14 administrative review with the state treasurer not later than March fifteenth of each calendar
15 year hereafter. The estimates so submitted shall have no effect on the distribution for the
16 fiscal year in which they are made but shall be utilized for purposes of this Act and for
17 distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
18 modify, or set aside in whole or in part, the determination of the Louisiana State University
19 and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
20 Economics and Agribusiness.
21 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
22 with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
23 of the current calendar year from the original tax rolls submitted to the commission prior to
24 any adjustments thereto.
25 (d) "Public school population" shall mean the enumeration of enrollments contained
26 in the Department of Education Annual Report for the preceding school year.
27 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
28 city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
29 Board of New Orleans, the assessor for Orleans Parish, and the Orleans Parish School Board
Page 7 of 44 HB NO. 122 ENROLLED
1 and reference in this Act to tax recipient bodies in the city of New Orleans shall refer only
2 to the aforesaid entities.
3 Section 2. The revenue sharing fund for the Fiscal Year 2019-2020 shall consist of
4 the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
5 Section 3. The amount to be distributed annually to each parish from the revenue
6 sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
7 the total fund which is equal to the ratio which the population of the parish bears to the total
8 state population, and (b) an amount equal to that percentage of twenty percent of the total
9 fund which is equal to the ratio which the number of homesteads in the parish bears to the
10 total number of homesteads in the state. As used in this Section, the term "homesteads" shall
11 mean that enumeration of adjusted homestead exemption claims filed with the assessors as
12 determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
13 year.
14 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
15 funds herein allocated to the tax collectors of the respective parishes and to the city of New
16 Orleans.
17 Section 5. That portion of the fund for the parish of Ouachita allocated to the
18 Monroe City School Board shall be an amount which will reimburse said board, to the extent
19 available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
20 result of homestead exemptions based on the tax rolls for the current calendar year and shall
21 be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
22 the statutorily dedicated deductions for retirement systems. For the purpose of distribution
23 of the balance of the revenue sharing funds the state treasurer may use the amount listed on
24 the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
25 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
26 by the provisions of this Act, excluding such funds as are distributed directly to the city of
27 New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
28 due the Monroe City School Board ($1,195,822), shall form a special fund ($9,721,748 ) to
29 be distributed as commissions to the tax collectors of the respective parishes, the city of New
30 Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
Page 8 of 44 HB NO. 122 ENROLLED
1 commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
2 in Section 8 of this Act.
3 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
4 distributed by the provisions of this Act, excluding such funds as are distributed directly to
5 the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
6 were due the Monroe City School Board ($1,195,822), shall form a special fund
7 ($1,993,366) to be distributed to the various retirement systems which were eligible for
8 payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
9 Act for distribution to such retirement systems, and shall make due payment thereof to each
10 retirement system in the same proportion that the statutory deduction provided by law for
11 the system bears to the total statutory deductions provided by law for all such retirement
12 systems. For the purpose of distributing these retirement contributions, the state treasurer
13 may use the statutory deductions determined by the Public Retirement Systems Actuarial
14 Committee as per R.S. 11:103 for the previous calendar year.
15 B. The city of New Orleans shall make the deductions legally established for
16 retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
17 Session and shall make due payment in accordance with the statutory deductions provided
18 by law for all such retirement systems. Notwithstanding the above provisions the city of
19 New Orleans shall remit the following amounts for the indicated retirement systems for
20 Fiscal Year 2019-2020: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
21 and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
22 Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
23 Section 8. The respective percentages to be used in calculating tax collectors'
24 commissions and retirement system distributions shall be as follows:
25 PARISH SHERIFF RETIREMENT
26 Acadia 1.491% 1.047%
27 Allen .739% .475%
28 Ascension 1.283% .985%
29 Assumption .871% .399%
30 Avoyelles 1.263% .811%
Page 9 of 44 HB NO. 122 ENROLLED
1 Beauregard .842% .583%
2 Bienville .596% .405%
3 Bossier 1.705% 2.281%
4 Caddo 5.490% 10.375%
5 Calcasieu 4.719% 6.051%
6 Caldwell .473% .319%
7 Cameron .498% .400%
8 Catahoula .468% .303%
9 Claiborne .543% .326%
10 Concordia .730% .486%
11 DeSoto .547% .349%
12 East Baton Rouge 7.118% 11.977%
13 East Carroll .443% .331%
14 East Feliciana .489% .238%
15 Evangeline .730% .525%
16 Franklin .731% .757%
17 Grant .614% .357%
18 Iberia 2.221% 1.847%
19 Iberville 1.391% .810%
20 Jackson .653% .495%
21 Jefferson 13.312% 13.856%
22 Jefferson Davis .693% .766%
23 Lafayette 3.081% 2.843%
24 Lafourche 1.928% 1.958%
25 LaSalle .548% .349%
26 Lincoln .727% .922%
27 Livingston 1.679% 1.322%
28 Madison .443% .401%
29 Morehouse 1.001% .907%
30 Natchitoches 1.072% .775%
Page 10 of 44 HB NO. 122 ENROLLED
1 Ouachita 2.736% 3.200%
2 Plaquemines 1.436% 1.241%
3 Pointe Coupee .641% .422%
4 Rapides 3.250% 3.751%
5 Red River .421% .147%
6 Richland .655% .683%
7 Sabine .685% .517%
8 St. Bernard 3.467% 3.005%
9 St. Charles 1.060% .959%
10 St. Helena .446% .291%
11 St. James .928% .759%
12 St. John the Baptist 1.184% .704%
13 St. Landry 2.740% 2.013%
14 St. Martin 1.121% .626%
15 St. Mary 1.895% 1.826%
16 St. Tammany 2.752% 2.396%
17 Tangipahoa 2.773% 1.863%
18 Tensas .343% .266%
19 Terrebonne 2.233% 2.175%
20 Union .590% .409%
21 Vermilion 1.220% 1.004%
22 Vernon 1.627% 1.112%
23 Washington 1.349% .922%
24 Webster 1.068% 1.131%
25 West Baton Rouge .747% .516%
26 West Carroll .464% .466%
27 West Feliciana .404% .188%
28 Winn .633% .377%
Page 11 of 44 HB NO. 122 ENROLLED
1 Section 9. All remaining funds shall be allocated and distributed as follows:
2 A. Subject to the provisions of Subsection B of this Section and except as provided
3 by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
4 distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
5 jurisdiction an amount available after commissions and deductions which is necessary to
6 offset losses attributable to homestead exemptions. In any parish which had excess funds
7 in 1977, the amount available for the reimbursement of homestead exemption losses shall
8 be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
9 the number of homesteads in the parish increased or decreased from 1977 to 2018, together
10 with any additional taxing bodies or millages authorized to participate on the same pro rata
11 basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
12 This restriction shall not apply to the parish of East Carroll and to parishes in which there
13 were no excess funds in 1977. However, in the city of New Orleans the amount available
14 for the reimbursement of homestead exemption losses shall be limited to the amount used
15 for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
16 its successor shall be limited solely to the amount used for the reimbursement of homestead
17 exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
18 amount shall be adjusted by the percentage by which the number of homesteads in the city
19 of New Orleans increased or decreased from 1977 to 2018, together with any additional
20 taxing bodies or millages authorized to participate on the same pro rata basis under the
21 provisions of Subsection B of this Section.
22 B. For purposes of this Subsection only, tax recipient bodies shall mean and include
23 any recipient of funds hereunder, but limited solely to such specified disbursements. The
24 millages listed are included solely as an identification aid for administrative purposes and
25 the new tax approved by the electorate shall be eligible for distribution hereunder, regardless
26 of fluctuations in millage caused by adjustments for reassessment or other purposes. In no
27 event shall any amount be deemed available within the meaning of Article VII, Section 26
28 of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions
29 for taxes authorized after January 1, 1978, and any renewals thereof, with the following
30 basic exceptions:
Page 12 of 44 HB NO. 122 ENROLLED
1 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
2 original millage, shall share on a pro rata basis.
3 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978,
4 and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
5 authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
6 assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
7 and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
8 mill tax authorized on November 7, 1978, for the parish law enforcement district, the 1 mill
9 tax authorized April 5, 1997, for Water District #1, the 3 mills tax authorized November 21,
10 2002, for the parish library, and the 1 mill tax authorized July 16, 1994, for the
11 Communications District 911 System, shall share on a pro rata basis with all other tax
12 recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
13 which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
14 recipient bodies in the parish.
15 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
16 May 1, 1978, to all other tax recipient bodies in the parish including the additional 3 mills
17 authorized on April 5, 1980, for the law enforcement district and the assessor's original
18 millage, the following new millages shall be reimbursed to the extent available:
19 School Board District 13--11.63 mills/September 16, 1978
20 School Board District 3--15.1 mills/September 16, 1978
21 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
22 10.9 mill tax authorized January 16, 1999, for the library, the millage authorized October 7,
23 1989, for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
24 additional mills for the law enforcement district and the assessor's original millage, but
25 excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
26 in the parish.
27 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
28 to January 1, 1978, to all other tax recipient bodies in the parish and the assessor's original
29 millage, the following new millages shall be reimbursed to the extent available:
Page 13 of 44 HB NO. 122 ENROLLED
1 Doyline School District No. 7--33.32 mills/August 1, 1979
2 Consolidated School District No. 3--10.51 mills/June 1, 1978
3 Minden School District No. 6--32.9 mills/May 1, 1980
4 Parish Library–12 mills/November 2004
5 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
6 additional 7 mills authorized on April 4, 1981, for the law enforcement district, but
7 excluding the sheriff's original millage, shall share on a pro rata basis with all other tax
8 recipient bodies in the parish.
9 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
10 Capital Improvement millages shall be limited to a total of 5.44 mills.
11 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
12 collector's commission and the retirement systems' deductions shall form a special fund to
13 be distributed as follows:
14 Parish Council - 57.40%
15 School Board - 27.25%
16 South Lafourche Levee District - 2.95%
17 Port Commission - 2.06%
18 Assessor - 3.32%
19 Bayou Lafourche Fresh Water District - 2.82%
20 North Lafourche Levee District - 4.20%
21 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
22 District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
23 for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
24 the district in Lafourche Parish.
25 (a) Of the amount distributed to the parish the following allocations shall be made:
26 Bayou Blue Fire District - 0.42%
27 Drainage District No. 1 - 0.90%
28 Drainage District No. 5 - 0.65%
29 Fire District No. 1 - 0.57%
30 Fire District No. 2 - 0.59%
Page 14 of 44 HB NO. 122 ENROLLED
1 Fire District No. 3 - 1.30%
2 Fire District No. 9 - 0.42%
3 Lafourche Ambulance District No. 1 - .61%
4 Recreation District No. 2 - 2.81%
5 Water District No. 1 - 3.02%
6 Health Unit - 3.04%
7 Recreation Commission - 5.05%
8 Recreation District No. 1 - 0.96%
9 Recreation District No. 8 - 0.61%
10 Drainage - 10.14%
11 Road Lighting - 4.24%
12 Public Buildings - 6.19%
13 Library - 6.24%
14 Criminal - 0.24%
15 Road District #1 - 5.46%
16 Drainage 1 of 12 - 0.20%
17 Drainage 2 of 12 - 0.11%
18 Drainage 3 of 12 - 0.14%
19 Juvenile Justice - 1.47%
20 (b) The amount distributed to the school board shall be allocated as follows:
21 Schools - 24.31%
22 Special Education - 2.94%
23 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
24 commission and the retirement systems' deductions, shall form a special fund to be
25 distributed as follows:
26 Police Jury--48.5%
27 School Board--29.4%
28 Sheriff--11.9%
29 Police Jury--5.0% to be distributed to the district attorney
30 Lake Charles Harbor and Terminal District--2.8%
Page 15 of 44 HB NO. 122 ENROLLED
1 Assessor--2.3%
2 Vinton Harbor and Terminal District--0.1%.
3 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
4 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
5 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
6 mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
7 Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
8 limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
9 Fire District's millage shall be limited to 1.96 mills.
10 (13) In the parish of Assumption, the total parish allocation, excluding the tax
11 collector's commission and the retirement systems' deductions, shall form a special fund to
12 be distributed as follows:
13 Law Enforcement District - 30.77%
14 Police Jury - 30.25%
15 School Board - 28.72%
16 Assessment District - 10.26%
17 (14) The following new millages shall share on a pro rata basis with all other tax
18 recipient bodies in their respective parishes:
19 Acadia
20 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
21 5th Ward Gravity Drainage District--5 mills/April, 1980
22 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
23 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
24 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
25 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
26 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
27 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
28 Library--4.25 mills/Jan. 19, 1985
29 Road Maintenance--3 mills/Nov. 28, 1981
30 Health Unit Mt.--1.06 mills/Nov. 28, 1981
Page 16 of 44 HB NO. 122 ENROLLED
1 Fire District #4 Maintenance – 8 mills/January 16, 1999
2 Assessor's original millage
3 Fire District #6 Maintenance–8.01 mills/June 15, 2000
4 Allen
5 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
6 Assessor--5.23 mills/1990
7 Road Dist. #1--4.86 mills/1992
8 Road Dist. #1--20.69 mills/1995
9 Road Dist. #1A--8 mills/1995
10 Road District No. 2 Maintenance--7 mills/October 6, 1990
11 Road District No. 2 Maintenance--10 mills/July 18, 1992
12 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
13 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
14 Road District No. 3 Maintenance--10 mills/January 20, 1990
15 Road Dist. #3--30 mills/1995
16 Road Dist. #4--21.12 mills/1995
17 Road District No. 4 Maintenance--30 mills/March 10, 1992
18 Library -- 10.76 mills/October 2002
19 Courthouse and Jail--4 mills/November 6, 2012
20 Road District 5--5.30 mills/November 6, 2012
21 Ascension
22 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
23 Library Maintenance--4.2 mills/November 6, 1990
24 Library -- 2.6 mills/2000
25 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
26 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
27 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
28 Mental Health -- 2 mills/2000
29 Road Lighting District No. 1--5 mills/ January 16, 1993
30 Road Lighting District No. 2--5 mills/ January 16, 1993
Page 17 of 44 HB NO. 122 ENROLLED
1 Road Lighting District No. 3--5 mills/ January 16, 1993
2 Road Lighting District No. 4--5 mills/ January 16, 1993
3 Road Lighting District No. 5--5 mills/ January 16, 1993
4 Road Lighting District No. 6--5 mills/ January 16, 1993
5 Road Lighting District No. 7--5 mills/ September 27, 1986
6 Prairieville Fire District #3--11 mills/ July 16, 2005
7 Prairieville Fire District #3--10 mills/April 2, 2011
8 Assessor's original millage
9 Avoyelles
10 All millages listed on the tax roll, except the sheriff's original millage, shall share on
11 a pro rata basis.
12 Beauregard
13 Law Enforcement District--5 mills/April 5, 1980
14 Assessor's original millage
15 Bienville
16 Solid Waste--6 mills/April 7, 1984
17 Assessor's 1997 millage
18 Caddo
19 Fire Protection District No. 1--5 mills/July 16, 1983
20 Juvenile Court--0.12 mills/January 16, 1982
21 Jail Facilities--4.00 mills/April 5, 1980
22 Courthouse Maintenance--3.00 mills/January 16, 1982
23 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
24 Library--4.90 mills/April, 1988
25 Library--5.26 mills/April 1996
26 Fire Dist. No. 2--10 mills/April 7, 1984
27 Fire Dist. No. 3--10 mills/Sept. 29, 1984
28 Fire Dist. No. 4--10 mills/Nov. 6, 1984
29 Fire Dist. No. 5--10 mills/Nov. 6, 1984
30 Fire Dist. No. 6--10 mills/Jan. 19, 1985
Page 18 of 44 HB NO. 122 ENROLLED
1 Fire Dist. No. 7--10 mills
2 Fire Dist. No. 8--4 mills/1999
3 Fire Dist. No. 9--10 mills/Nov. 18, 1989
4 Fire Dist. No. 1--10 mills/1989
5 School Board Operations--11 mills/May 4, 1985
6 Public Works--6 mills/November 4, 1986
7 Public Facilities--0.92 mills
8 Jail--2 mills
9 Assessor's original millage
10 Parish Health Unit--1 mill/1990
11 Caddo Detention Center--3 mills/1990
12 Law Enforcement District--3 mills/November 6, 1990
13 Law Enforcement District--3.0 mills/October 16, 1993
14 BioMedical--2 mills/1993
15 Criminal Justice System--1.82 mills/October 20, 2001
16 Caldwell
17 Assessor's original millage
18 Recreation Maintenance--November 1995
19 Road Maintenance--May 1990
20 Cameron
21 Law Enforcement District (Add.)--8 mills/April 7, 1990
22 Assessor's original millage
23 Catahoula
24 All millages listed on the tax roll, except the sheriff's original millage, shall share on
25 a pro rata basis.
26 Claiborne
27 Assessment District
28 School District #13--12 mills/November 2, 1982
29 Law Enforcement District--6.25 mills/July 21, 1990
30 School Board Maintenance--2 mills/April 5, 1986
Page 19 of 44 HB NO. 122 ENROLLED
1 School Board Operations--5 mills/April 5, 1986
2 Police Jury Building--2 mills/March 30, 1985
3 Road, Street & Bridge Maintenance--1993
4 Road Equipment--1993
5 Concordia
6 School Operation & Maintenance--23.25 mills/September, 1982
7 Library--All millages
8 Assessor's original millage
9 Law Enforcement District--12 mills/April 11, 1992
10 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
11 East Baton Rouge
12 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
13 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
14 Fire Protection #4 (Central)– 10 mills/October 8, 1985
15 Zachary Constitutional School -- 5 mills/November 15, 2003
16 Baker Constitutional School -- 5 mills/November 15, 2003
17 East Carroll
18 Garbage District No. 1--7 mills/November 4, 1980
19 Parish Library--6.5 mills/May 22, 1989
20 Parish Health Unit--3 mills
21 Rural Fire District Maintenance--2 mills
22 Courthouse Maintenance--2 mills
23 Road Maintenance and Construction--0.75 mills/March 26, 1983
24 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
25 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
26 Assessor's original millage
27 East Feliciana
28 Assessment District, 1997
29 Evangeline
30 Consolidated School Dist. #2--9.47 mills/May 19, 1979
31 Basile New School Dist. #7--3.32 mills/May 19, 1979
Page 20 of 44 HB NO. 122 ENROLLED
1 Elderly Services--1 mill/Nov. 4, 1980
2 Ward 5 Fire Protection District--11.17 mills
3 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
4 Acadia-Evangeline Fire Protection District--0.97 mills
5 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
6 Fire District No. 2 -- 5 mills/1999
7 District Two Cemetery--1.07 mills
8 District Three Cemetery--1.07 mills
9 District Seven Cemetery--1.01 mills
10 Road District Two--10.00 mills (Additional)
11 Road District No. 5--10 mills/1997
12 Ward One Cemetery--1 mill/1997
13 Ward Four Cemetery--1 mill/1997
14 Ward Five Cemetery--1 mill/1997
15 Road District Three--.48 mills/1987 and 5.0 mills/1996
16 Road District Four--10.00 mills (Additional)
17 Mamou Gravity Drainage District No. 5--1.56 mills
18 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
19 Durald Gravity Drainage District No. 4
20 Vidrine Gravity Drainage District No. 7
21 Assessor's original millage
22 Lone Pine Fire District–20 mills/November 21, 2012
23 Franklin
24 Law Enforcement District--10 mills/July 10, 1982
25 Assessor's original millage
26 Library--7 mills/1990
27 Health Unit--3.0 mills/November 6, 1990
28 Parish Equipment--8.0 mills/October 16, 1993
29 Drainage Maintenance--11 mills/October 16, 1993
30 Courthouse Maintenance--4 mills/October 16, 1993
Page 21 of 44 HB NO. 122 ENROLLED
1 Iberia
2 Recreation District No. 8--1.85 mills/November 13, 1993
3 Assessment District
4 Iberville
5 Law Enforcement District (Additional)--5 mills/December 8, 1979
6 Assessor's original millage
7 Jackson
8 Additional Support to Public Sch.--7.07 mills/July 28, 1979
9 Law Enforcement District--8 mills/May 16, 1981
10 Library--All millages
11 Assessment district
12 Jefferson
13 West Jefferson Levee District--All millages
14 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
15 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
16 Lafayette
17 Lafayette Parish Public Library--1.09 mills/May, 1979
18 School Board--10 mills/May 4, 1985
19 Lafayette Parish Sheriff--5.0 mills/May, 1980
20 Assessor's original millage
21 Bayou Vermilion District--All maintenance taxes prior to 1990
22 LaSalle
23 Law Enforcement District (Additional)--8.2 mills
24 Library--November 1995
25 Road District 2B--3.09 mills/April 16, 1988
26 Road District 2BN--1.03 mills/April 16, 1988
27 Ambulance Tax--0.65 mills
28 Road and Bridge--0.66 mills
29 Health Unit--0.23 mills
30 Fair Tax--0.09 mills
Page 22 of 44 HB NO. 122 ENROLLED
1 Special B & C 1A--0.19 mills
2 Sewer Maintenance--6.04 mills
3 Fire District--5.32 mills
4 Little Creek-Searcy Volunteer Fire District -- 20 mills
5 Summerville-Rosefield Volunteer Fire District -- 20 mills
6 Eden-Fellowship Volunteer Fire District -- 9.79 mills
7 Whitehall Volunteer Fire District -- Operations -- 10 mills
8 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
9 Recreation District #22--1.05 mills
10 Assessor's original millage
11 Lincoln
12 Library Const./Mt.--0.75 Mills/January 21, 1978
13 Law Enforcement District (Additional)--8.5 mills/July 22,1992
14 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
15 School-Special Repair & Equip.--0.15 mills/May 18, 1979
16 Library--0.71 mills/January 15, 1983
17 Assessor's original millage
18 Livingston
19 Law Enforcement District (Special)--12.19 mills/1976
20 Recreation District #3--2 mills/May 19, 1979
21 School District No. 5--5 mills/November 2, 1982
22 Fire District No. 1--10.04 mills/1986
23 Fire District No. 5--10 mills/Nov. 6, 1984
24 Fire District No. 7 -- 5 mills/1999
25 Fire District No. 10--10.33 mills/1985
26 Fire District No. 11--All millages
27 Roads & Bridges--5 mills/November 3, 1992
28 Madison
29 Assessor's original millage
Page 23 of 44 HB NO. 122 ENROLLED
1 Morehouse
2 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
3 Assessor's original millage
4 Library--1 mill/ Jan. 20, 1990
5 Natchitoches
6 Law Enforcement District (Additional)--10 mills/May 16, 1981
7 Fire District No. 6--7 mills
8 Parish Ambulance Tax
9 Fire District No. 7--10 mills
10 Goldonna Area Fire Protection Dist. No. 2
11 Library--3 mills/1988
12 Assessor's original millage
13 City of New Orleans
14 Board of Assessors' original millage
15 Ouachita
16 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
17 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
18 Ouachita Parish Assessment District
19 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
20 Library -- 7.75 mills/1995
21 Plaquemines
22 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
23 Law Enforcement District (Additional)--5 mills/May 4, 1985
24 Water--2.47 mills in 1992
25 Library--1.24 mills in 1992
26 Pollution Control--2.47 mills in 1992
27 Road Maintenance--1.86 mills in 1992
28 Public Health--1.24 mills in 1992
29 Waste Disposal--3.69 mills in 1992
30 Incineration--1.24 mills in 1992
Page 24 of 44 HB NO. 122 ENROLLED
1 Hospital--2.54 mills in 1992
2 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
3 Assessor's original millage
4 Pointe Coupee
5 Law Enforcement District (Additional)--10 mills/April 4, 1981
6 School Board--5.83 mills/April 4, 1981
7 Library--1.22 mills/April 4, 1981
8 Fire Protection Dist. #1--All maint. millages prior to 1991
9 Fire Protection District #2--3 mills/October 17, 1981
10 Fire Protection District #3--3 mills/October 17, 1981
11 Fire Protection District #4--3 mills/October 17, 1981
12 Fire Protection District #5--5 mills/October 17, 1981
13 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
14 Assessor's original millage
15 Rapides
16 Rapides Parish School Board--.20 mills/April 1, 1978
17 Rapides Parish School Board--15.20 mills/May 13, 1978
18 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
19 Road District 1A (Ward 4)
20 Road District 2C
21 Road District 3A
22 Road District 5A
23 Road District 6A (Ward 6)
24 Road District 7A (Ward 7)
25 Road District 36 (Ward 8)
26 Road District 9B (Ward 9)
27 Road District 10A (Ward 10)
28 Road District 2B (Ward 11)
29 Fire District #8 (Maint.)--20 mills/April 30,1983
30 School District No. 11 (Ward 10)--2 mills/May 7, 1980
Page 25 of 44 HB NO. 122 ENROLLED
1 School District No. 50 (Ward 11)--2 mills/September 11, 1982
2 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
3 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
4 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
5 Fire District No. 5--20 mills/Nov. 4, 1986
6 Fire District No. 3--12 mills/Oct. 19, 1985
7 Fire District No. 7--6 mills/May 3, 1986
8 Fire District No. 9
9 Fire District No. 10--20 mills/Nov. 4, 1986
10 Fire District No. 11
11 Fire District No. 12
12 Assessor's original millage
13 Plainview Fire District No. 10--10 mills/1990
14 Fire District #4
15 Fire District #7
16 Senior Citizens
17 Buckeye Recreational District
18 Flatwoods Fire District
19 Law Enforcement District (Additional)--Nov. 6, 1984
20 Fire District No. 6--20 mills
21 Library--6.0 mills/January 15, 1994
22 Library--1.00 mill/September 30, 2006
23 Recreational District Ward 9--6.14 mills/November 17, 2001
24 Red River
25 Law Enforcement District (Additional)--5 mills/April 5, 1980
26 St. Bernard
27 St. Bernard Port, Harbor and Terminal District--All millages
28 Library--All millages
29 St. Charles
30 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
Page 26 of 44 HB NO. 122 ENROLLED
1 Library--3 mills/September 27, 1986
2 Law Enforcement District –3.75 mills/July 16, 2005
3 Assessor's original millage
4 St. Helena
5 Parishwide Road District Maintenance
6 Road District #1 Maintenance
7 Sub-Road District #2 of Road District #2 Maintenance
8 Road District #3 Maintenance
9 Road District #4 Maintenance
10 Road District #5 Maintenance
11 Road District #6 Maintenance
12 Parish Library
13 Fire Protection District #5 Maintenance
14 Law Enforcement District--10 mills/May 3, 1986
15 Assessor's original millage
16 Sub-Road District #1 of Road District #2
17 Fire Protection District #2
18 Fire Protection District #3
19 Florida Parishes Juvenile Detention Center--3 mills/1995
20 St. James
21 St. James Hospital Board--4.31 mills/May 18, 1979
22 Gramercy Recreation District--5 mills/May 18, 1979
23 Law Enforcement District--6.00 mills/July 16, 1988
24 Assessment District, 1985
25 St. John
26 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
27 Assessor's original millage
28 St. Landry
29 Gravity Drainage District No. 1 of Ward 2
30 Fire District #3
Page 27 of 44 HB NO. 122 ENROLLED
1 Fire District #2
2 Fire District No. 5
3 St. Landry Parish School Board--12 mills/May 3, 1986
4 Jail Maintenance Tax--1 mill/April 30, 2011
5 Fire District No. 6
6 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
7 Road District #11A, Sub-1--10.00 mills/1993
8 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
9 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
10 Road District #12, Ward 2--2.65 mills/January 1, 1979
11 Road District #1, Ward 3
12 Road District #4--10 mills/July 21, 2001
13 Road District #5--15 mills/1993
14 Road District #6--15 mills/ May 4, 2002
15 Assessor's original millage
16 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
17 Fire District #1
18 St. Martin
19 Assessor's original millage
20 St. Mary
21 Wax Lake East Drainage District
22 Sub Gravity Drainage District of Wax Lake East
23 Assessor--2.9 mills/1982
24 Hospital Service District No. 1--7.88 mills/1999
25 Hospital Service District No. 1--6 mills/1999
26 Hospital Service District No. 1--3.47 mills/2003
27 St. Tammany
28 All millages listed on the tax roll, and in particular the parish library millages
29 authorized on April 5, 1980, and May 5, 1984, with the exception of the sheriff's original
30 millage, shall share on a pro rata basis.
Page 28 of 44 HB NO. 122 ENROLLED
1 Tangipahoa
2 Road Lighting District No. 2--5 mills/July 21, 1990
3 Library--.60 mills/1984
4 Library Maint.--2.60 mills/May 4, 1985
5 Garbage District # 1 Maint.--10 mills/March 26, 1983
6 Road District # 7 Maint.--5 mills/Sept. 11, 1982
7 Fire Dist. #1--2.10 mills/1978
8 Fire Protection District No. 1--7 mills/1998
9 Fire Dist. #1--5.65 mills/1996
10 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
11 Fire Dist. #2--10 mills/1996
12 Law Enforcement District (Additional)--10 mills
13 Drainage District #4 Maint.--3 mills/April 30, 1983
14 Assessor's original millage
15 Gravity Drainage District No. 5--5 mills/April 7, 1990
16 Florida Parishes Juvenile Detention Center--3 mills/1995
17 Pontchatoula Recreation Dist.--10 mills/1996
18 Independence Recreation Dist.--15 mills/1996
19 Hammond Alternate School -- 3 mills/1996
20 Hammond Recreation District No. 1 – 10 Mills/November 10, 2010
21 Tensas
22 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
23 Medical Services--12 mills/February 28, 1987
24 Assessor's additional millage--1988
25 Terrebonne
26 All millages listed on the tax roll, except the sheriff's original millage, shall share a
27 pro rata basis.
28 Vermilion
29 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
30 Road District No. 3--5 mills/1979
Page 29 of 44 HB NO. 122 ENROLLED
1 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
2 Library -- 1.12 mills/1994
3 Washington
4 Washington Schools Spec. Main./Op.--0.90 mills/1984
5 School District #2 Maintenance--0.98 mills/1981
6 School District #2 Support--0.98 mills/1981
7 Bogalusa City Schools Main./Op.--23 mills/1989
8 Library--4.57 mills/1987
9 Angie School--5 mills/1990
10 Assessor's millage
11 Rich. FD #2 -- 8 mills/1998
12 Bonner Creek Fire Dist.--8.46 mills/1987
13 Bonner Creek Fire Dist.--5 mills/1996
14 Spring Hill Fire Dist. #8--5.73 mills/1995
15 Spring Hill Fire District #8 -- 6 mills/1998
16 Mt. Herman Fire Dist. #9--16 mills/1995
17 Pine Fire Dist. #4--10 mills/1995
18 Angie Fire Dist. #5--10 mills/1992
19 Varnado Fire Dist. #6--10 mills/1992
20 Fire Dist. #7--5 mills/1996
21 Fire Dist. #7--12.27 mills/1992
22 Hayes Creek Fire District #3--17 mills/1999
23 Florida Parishes Juvenile Detention Center--3 mills/1995
24 West Baton Rouge
25 Law Enforcement District (Additional)--5 mills/1980
26 West Carroll
27 Ward 1 Road Maintenance--5.45 mills
28 Ward 2 Road Maintenance--4.59 mills
29 Ward 2 Special Tax--Road District #2--2.75 mills
30 Ward 3 Road Maintenance--4.96 mills
Page 30 of 44 HB NO. 122 ENROLLED
1 Ward 3 Special Tax--Road Dist. #3--2.98 mills
2 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
3 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
4 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
5 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
6 Ward 5 Road Maintenance--4.78 mills
7 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
8 Public Health Unit Maintenance--1.5 mills/ 1980
9 Roads & Bridges--8 mills/March 30, 1985
10 School Parishwide Maintenance--10 mills/ 1990
11 Assessment District
12 West Feliciana
13 Law Enforcement District (Additional)--6 mills/1986
14 Assessor's original millage
15 Winn
16 Law Enforcement District (Additional)--8 mills/1981
17 Assessor's original millage
18 Library -- 1979 millage
19 Library -- 3 mills/1999
20 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
21 less than the amount required to reimburse tax losses on the basis of the tax rolls of the
22 current calendar year as provided in Subsection A of this Section, the tax collector and the
23 city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
24 within the parish so that the lesser amount received by each tax recipient body shall be
25 proportionate to the reduction in the total amount distributed to each parish, and the amount
26 distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
27 upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
28 Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
29 Terminal District shall receive a minimum of $125,000 and, in Allen Parish the Special Law
Page 31 of 44 HB NO. 122 ENROLLED
1 Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
2 minimum of $36,500.
3 (2) No bond millages levied to service bonds under the authority of Louisiana
4 Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
5 Constitution of 1921 or any other constitutional or statutory authority for the issuance of
6 general obligation bonds shall share in the proceeds of this Act and the governing authority
7 of the issuing political subdivision shall levy and collect or cause to be levied and collected
8 on all taxable property in the political subdivision ad valorem taxes sufficient to pay
9 principal and interest and redemption premiums, if any, on such bonds as they mature; the
10 only exceptions to this prohibition shall be specifically included in this Subsection. In the
11 parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
12 otherwise eligible to participate in the revenue sharing fund may use the funds for the
13 retirement of the principal, interest, or premium, if any, or any combination thereof, of any
14 outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
15 millage authorized in 1975 for the parish health unit shall share as an operation and
16 maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
17 Tax and the Ward 10 School District Construction Tax shall each share as an operation and
18 maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
19 #2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
20 the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
21 Bond millages may share in the parish of Sabine; however, if there are no excess funds those
22 millages levied for operation and maintenance of those taxing districts eligible for
23 reimbursement shall have priority for reimbursement to the extent that funds are available.
24 In the parish of Bossier, bond millages and operation and maintenance millages shall share
25 on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
26 therein.
27 (3) In the parish of St. Tammany, the parish governing authority shall make
28 available out of its allocated funds a sufficient amount for the operation and maintenance of
29 the food stamp offices and the service office for veterans established under R.S. 29:261. In
30 the parish of St. Tammany, the parish governing authority shall make available out of its
Page 32 of 44 HB NO. 122 ENROLLED
1 allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
2 any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
3 Registrar of Voters Office, the parish governing authority shall make available out of its
4 allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
5 Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
6 distributed to the St. Charles Department of Community Services to be used for the
7 operation of an outreach program at the St. Rose Community Center. Of the funds allocated
8 within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
9 Section 10. In the event the distribution to the tax collector in each parish and to the
10 city of New Orleans is more than the amount necessary to satisfy the requirements of
11 Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
12 9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
13 days after receipt thereof, shall distribute such remaining excess amount as follows, except
14 as otherwise provided in Subsection D of this Section:
15 A. The portion of the excess equal to the ratio that the parish public school
16 population bears to the total population of the parish shall be allocated and distributed to the
17 respective city and parish school boards in the parish proportionate to the public school
18 population of each.
19 B. The next portion of the excess remaining after allocation and distribution to the
20 school boards, equal to the ratio that the total population of all incorporated areas in the
21 parish bears to the total parish population, shall be allocated and distributed to the respective
22 incorporated municipalities of the parish proportionate to the respective population of each.
23 C. The remaining portion of such excess, if any, after allocation and distribution to
24 the school boards and incorporated areas of a parish, shall be allocated and distributed to the
25 parish governing authority.
26 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
27 include any recipient of excess funds hereunder. In the following parishes the tax collector
28 thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
29 thereof, shall distribute such excess amount as follows:
Page 33 of 44 HB NO. 122 ENROLLED
1 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
2 governing authority.
3 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
4 percent thereof to the parish governing authority, and twenty-five percent thereof to the
5 parish school board.
6 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
7 and thirty percent thereof to the Orleans Parish School Board.
8 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
9 twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
10 incorporated municipalities in the parish, to be distributed to such incorporated
11 municipalities pro rata on a population basis. However, no less than twenty-five percent of
12 the funds distributed to the parish governing authority in this Paragraph shall be utilized for
13 existing drainage projects and for providing for additional pumps for those projects and
14 excluding normal labor operating costs and other normal operational costs; such funds may
15 also be used to repair parish property damaged by storms.
16 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
17 Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
18 parish governing authority, twenty-five percent thereof to the parish school board except that
19 in the parish of Washington, which has a dual parish and city school administration, the
20 twenty-five percent to the school boards shall be prorated between the parish and city school
21 systems on the basis of public school population, and twenty-five percent thereof to the
22 incorporated municipalities in the parish, to be distributed to such incorporated
23 municipalities pro rata on a population basis, except that in the parish of West Feliciana the
24 initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
25 twenty-five percent for incorporated municipalities shall be distributed to the town of St.
26 Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
27 excess shall be retained by the sheriff.
28 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
29 the public school population of the parish bears to the total population of the parish shall be
30 allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
Page 34 of 44 HB NO. 122 ENROLLED
1 allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
2 excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
3 incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
4 to each incorporated municipality and the balance thereof to be distributed to such
5 incorporated municipalities pro rata on a population basis.
6 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
7 the operation of two food processing plants and the remainder as follows: twenty-five
8 percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
9 the parish school board for use by the school board; twenty-five percent to the municipalities
10 of the parish, out of which five hundred dollars shall first be given to each municipality and
11 the balance shall be distributed to the municipalities on the basis of the formula applying to
12 the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
13 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
14 parish governing authority, thirty-three percent thereof to the parish school board, and
15 twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
16 to such incorporated municipalities pro rata on a population basis; prior to the distribution
17 of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
18 amount equal to any increase in the sheriff's commission deducted from library taxes over
19 and above the percentage authorized to be deducted in the 1975 calendar year; and the
20 balance of the excess shall be distributed as provided in this Paragraph. However, in the
21 parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars of
22 the excess, in addition to the commission provided in Section 6 of this Act, and the balance
23 of the excess shall be distributed as provided in this Paragraph; and further, in the parish of
24 Concordia, the tax collector shall retain the sum of thirty-five thousand dollars of the excess,
25 in addition to the commission provided in Section 6 of this Act, and the balance of the excess
26 shall be distributed as provided in this Paragraph.
27 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
28 governing authority, thirty percent thereof to the parish school board, and thirty percent
29 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
30 municipalities pro rata on a population basis.
Page 35 of 44 HB NO. 122 ENROLLED
1 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
2 governing authority, thirty-five percent thereof to the parish school board, and thirty percent
3 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
4 municipalities pro rata on a population basis.
5 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
6 Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
7 Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
8 governing authority, thirty-three and one-third percent thereof to the parish school board, and
9 thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
10 be distributed to such incorporated municipalities pro rata on a population basis. Further,
11 in the parish of Evangeline the additional excess funds received by the school board as a
12 result of the change in percentages from those provided in Act 719 of the 1975 Regular
13 Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
14 salaries or benefits to those school board employees to the same level or amount as were
15 paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
16 excess funds are insufficient to restore the salaries or benefits to their former level or
17 amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
18 Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
19 for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
20 dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
21 provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
22 thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
23 operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
24 fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
25 this Act, and the balance of the excess shall be distributed as provided above in this
26 Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
27 of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
28 expenses of voter canvass required by law. In the parish of East Carroll the tax collector
29 shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
30 provided in Section 6 of this Act, and the balance of the excess shall be distributed as
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1 provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
2 to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
3 governing authority before receiving its part designated in this Paragraph, by resolution
4 passed by the parish school board before receiving its part as designated in this Paragraph,
5 and a resolution from each municipality in said parish; each of the above bodies in Claiborne
6 Parish may provide the same or a different percentage for the sheriff but not to exceed ten
7 percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
8 of ten percent of the excess to be received by the cities of Minden and Springhill and upon
9 passage of resolutions authorizing same by respective governing authorities may retain
10 amounts fixed in the resolution not to exceed ten percent of excess received by the police
11 jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
12 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
13 and one-third percent thereof to the parish governing authority, thirty-three and one-third
14 percent thereof to the parish school board, and thirty-three and one-third percent thereof of
15 such excess amount to the incorporated municipalities in the parish, in the same amounts of
16 funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
17 Extraordinary Session except:
18 (a) If the amount of excess funds is insufficient to supply the amounts distributed
19 in 1972 to each incorporated municipality in the parish, the amount to be allocated and
20 distributed to each incorporated municipality shall be reduced by the ratio that the amount
21 of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
22 to the total amount of excess funds then so distributed to all of the incorporated
23 municipalities in the parish; or
24 (b) If the amount of such excess funds exceeds the amount necessary to supply the
25 same amounts of excess funds distributed in 1972 to each incorporated municipality in the
26 parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
27 each incorporated municipality in the parish in the ratio that the population in each bears to
28 the total population of all of the incorporated municipalities in the parish.
29 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
30 thousand dollars of such excess amount, in addition to the commission provided in Section
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1 6 of this Act, to be used for the operation and maintenance of his department, and the
2 balance of the excess shall be distributed as provided above in this Paragraph.
3 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
4 percent thereof to the parish governing authority, thirty percent thereof to the city and parish
5 school boards to be prorated between the city and parish school boards on the basis of public
6 school population, and thirty-seven percent thereof to the incorporated municipalities in the
7 parish, to be distributed to such incorporated municipalities pro rata on a population basis.
8 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
9 authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
10 the incorporated municipalities in the parish, to be distributed to such incorporated
11 municipalities pro rata on a population basis.
12 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
13 the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
14 the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
15 Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
16 sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
17 subsequent twelve-month period. However, twenty thousand dollars of such excess funds
18 shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
19 Central, Brownsfield and East Side.
20 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
21 parish governing authority, thirty-three and one-third percent thereof to the parish school
22 board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
23 parish, two thousand one hundred dollars to be distributed to each incorporated municipality
24 and the balance thereof to be distributed to such incorporated municipalities pro rata on a
25 population basis.
26 (17) In the parish of Beauregard, forty percent thereof to the parish governing
27 authority, thirty-five percent thereof to the parish school board, and twenty-five percent
28 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
29 municipalities pro rata on a population basis.
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1 (18) In the parish of Morehouse, one-third thereof to the parish school board,
2 one-third thereof to the parish governing authority, and one-third thereof to the incorporated
3 municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
4 a population basis.
5 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
6 thereof to the parish governing authority.
7 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
8 authority, the first two hundred thousand dollars of which shall be used for existing parish
9 roads.
10 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
11 governing authority, one-third thereof to the parish school board, and one-third thereof to
12 the incorporated municipalities in the parish, to be distributed to such incorporated
13 municipalities pro rata on a population basis. Prior to the distribution of any excess funds
14 in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
15 a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
16 dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
17 however, none of these monies are to be used for salaries and provided that this amount is
18 spent to directly assist the students, and the balance of the excess shall be distributed as
19 provided above in this Paragraph.
20 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
21 be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
22 thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
23 one-third percent thereof to the parish school board, and thirty-three and one-third percent
24 thereof to the incorporated municipalities pro rata on a population basis.
25 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
26 Vermilion Parish assessor.
27 (24) In the parish of Red River, the initial distribution shall be two thousand five
28 hundred dollars to the National Guard Armory located in said parish and the balance of the
29 excess shall be distributed as provided in Subsections A, B and C of this Section.
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1 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
2 be distributed to the Assumption Parish Assessor, with the residual being distributed as
3 provided in Subsections A, B, and C of this Section.
4 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
5 until the parish or expending authority or agency has received the approval of a majority of
6 the legislative delegation representing the parish, the senators and representatives each
7 having an equal vote, provided that if there is a tie vote, the parish or expending authority
8 or agency shall have one vote in order to break the tie vote.
9 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
10 distributed to any recipient by the tax collector of the parish of Evangeline as provided in
11 this Section until approval of such distribution of excess funds to each recipient thereof has
12 been granted by the member or members of the House of Representatives and the Senate
13 who represent the parish in the legislature. Such approval shall be requested by the chief
14 executive officer of the recipient body who shall submit to the respective members of the
15 legislature a written request for such excess funds, such written request to contain the
16 amount of excess funds requested and the purpose for which they will be expended. Upon
17 receipt, but only upon receipt, by the tax collector of the written approval of such a request
18 from each of the members of the legislature who represent the parish, the tax collector of the
19 parish shall make the distribution requested provided that such distribution is in compliance
20 with the provisions of this Act and particularly other provisions of this Section.
21 Section 11. The parish governing authority shall have the power and authority to
22 expend such excess funds received by it for any governmental purpose or function and may
23 allocate and distribute any portion of such excess funds received by it to its tax recipient
24 bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
25 Section 12. In accordance with the provisions of this Act, the amount to be
26 distributed to each parish and to the city of New Orleans during the Fiscal Year 2019-2020
27 shall be as follows:
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1 Total Due Sheriff's Retirement
2 PARISH FY 2019-2020 Fund Contribution
3 ACADIA $ 1,217,729 $ 144,951 $ 20,871
4 ALLEN 504,085 71,844 9,468
5 ASCENSION 2,450,177 124,730 19,635
6 ASSUMPTION 440,441 84,676 7,954
7 AVOYELLES 806,317 122,786 16,166
8 BEAUREGARD 731,113 81,857 11,621
9 BIENVILLE 269,966 57,942 8,073
10 BOSSIER 2,433,049 165,756 45,469
11 CADDO 4,565,668 533,724 206,812
12 CALCASIEU 3,905,556 458,769 120,619
13 CALDWELL 210,404 45,984 6,359
14 CAMERON 146,955 48,414 7,973
15 CATAHOULA 206,284 45,498 6,040
16 CLAIBORNE 318,373 52,789 6,498
17 CONCORDIA 399,528 70,969 9,688
18 DESOTO 563,876 53,178 6,957
19 EAST BATON ROUGE 8,402,130 691,994 238,746
20 EAST CARROLL 129,581 43,067 6,598
21 EAST FELICIANA 393,977 47,539 4,744
22 EVANGELINE 661,358 70,969 10,465
23 FRANKLIN 418,114 71,066 15,090
24 GRANT 447,252 59,692 7,116
25 IBERIA 1,418,365 215,920 36,817
26 IBERVILLE 635,826 135,230 16,146
27 JACKSON 316,541 63,483 9,867
28 JEFFERSON 8,298,579 1,294,159 276,201
29 JEFFERSON DAVIS 619,484 67,372 15,269
30 LAFAYETTE 4,617,644 299,527 56,671
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1 LAFOURCHE 1,960,757 187,435 39,030
2 LASALLE 295,695 53,275 6,957
3 LINCOLN 882,183 70,677 18,379
4 LIVINGSTON 2,744,431 163,228 26,352
5 MADISON 207,825 43,067 7,993
6 MOREHOUSE 507,033 97,315 18,080
7 NATCHITOCHES 747,928 104,217 15,449
8 ORLEANS 7,108,816 0 0
9 OUACHITA 2,913,439 265,987 63,788
10 PLAQUEMINES 441,138 139,604 24,738
11 POINTE COUPEE 446,088 62,316 8,412
12 RAPIDES 2,583,353 315,957 74,771
13 RED RIVER 167,558 40,929 2,930
14 RICHLAND 403,651 63,677 13,615
15 SABINE 486,760 66,594 10,306
16 ST. BERNARD 872,039 337,053 59,901
17 ST. CHARLES 1,036,182 103,051 19,116
18 ST. HELENA 217,539 43,359 5,801
19 ST. JAMES 417,796 90,218 15,130
20 ST. JOHN 856,188 115,105 14,033
21 ST. LANDRY 1,612,829 266,376 40,126
22 ST. MARTIN 1,064,251 108,981 12,478
23 ST. MARY 1,026,581 184,227 36,399
24 ST. TAMMANY 5,077,309 267,543 47,761
25 TANGIPAHOA 2,567,387 269,584 37,136
26 TENSAS 88,575 33,346 5,302
27 TERREBONNE 2,143,377 217,087 43,356
28 UNION 447,994 57,358 8,153
29 VERMILION 1,170,016 118,605 20,013
30 VERNON 965,713 158,173 22,166
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1 WASHINGTON 920,626 131,146 18,379
2 WEBSTER 786,118 103,828 22,545
3 WEST BATON ROUGE 514,781 72,621 10,286
4 WEST CARROLL 220,934 45,109 9,289
5 WEST FELICIANA 281,898 39,276 3,748
6 WINN 286,840 61,539 7,515
7 TOTAL $ 90,000,000 $ 9,721,748 $ 1,993,366
8 Section 13. The state treasurer shall distribute one-third of the total amount herein
9 allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
10 Orleans Parish to the city of New Orleans, not later than the first day of December in each
11 year, one-third thereof not later than the fifteenth day of March in each year and one-third
12 thereof not later than the fifteenth day of May in each year, and each one-third of the total
13 allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
14 of this Act; however, the legislative auditor may authorize the granting of additional sums
15 due any recipient in advance upon a showing that the advance receipt of such funds is
16 reasonably necessary. If the state treasurer does not distribute the fund on or before the dates
17 specified in this Act, any interest or other income derived by the state from the parish
18 allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
19 together with the principal amounts due the parishes under the provisions of this Act. Any
20 interest or other income derived by the parish tax collector or the city of New Orleans from
21 the investment or other use of such total parish allocations received from the state treasurer,
22 earned prior to the distributions within the parish as required by the foregoing provisions of
23 this Act, shall be paid over a pro rata basis together with the principal amounts due the local
24 recipients under the provisions of this Act upon distribution thereto, and the parish tax
25 collectors or the city of New Orleans may retain only investment income earned on that
26 portion of the total parish allocation to which they are otherwise entitled under the provisions
27 of this Act. In light of the fact that all assessment roll figures will not be available in time
28 to base the December distribution by the treasurer on current figures, the distribution of
29 funds on the first day of December pursuant to this Act shall be based on the distribution
30 figures for Fiscal Year 2017-2018. The remaining two distributions on the fifteenth day of
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1 March and the fifteenth day of May shall be based on current figures for Fiscal Year 2018-
2 2019, and such distributions shall be adjusted to compensate for the differences resulting in
3 the use of the Fiscal Year 2017-2018 figures for the December distribution.
4 Section 14. On or before such date as shall be established by the state treasurer, each
5 tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
6 shall file with the state treasurer, on such forms as the state treasurer may require, all
7 information necessary to the computation of the funds to be distributed within the parishes,
8 including, but not limited to, a listing of all such local entities seeking eligibility for funds
9 as a tax recipient body under the qualifications set out in Section 1(a) of this Act, all new
10 millages of such tax recipient bodies as are listed in Section 9(B) of this Act, and all
11 remaining authorities on the tax rolls which are otherwise ineligible to participate in the
12 distribution of revenue sharing funds as tax recipient bodies. The listing shall include such
13 verification for eligibility as may be required by the state treasurer and, notwithstanding the
14 provisions of Section 12 of this Act, no revenue sharing funds shall be distributed prior to
15 receipt and acceptance by the state treasurer of such information and verification. The same
16 authorities shall in the same manner submit to the state treasurer a statement of the amount
17 of revenue sharing funds distributed to each recipient of such funds, including the amount
18 deducted for sheriffs' commissions and for retirement system contributions and shall state
19 clearly on such forms the amount of the distribution to each such recipient which is derived
20 from excess funds and the amount of such distribution which represents reimbursement for
21 tax losses by reasons of the homestead exemption. Such statement shall also include the
22 amount of any revenue sharing funds which remain to be distributed and the recipients to
23 which such remaining funds will be distributed.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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