The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Michael Bell.
DIGEST
SB 110 Engrossed 2019 Regular Session Peterson
Present law provides that each tax recipient governing body shall reimburse the director of finance
for the city of New Orleans the cost of collections for ad valorem taxes.
Present law provides that the collection cost charged to each tax recipient governing body for the
reimbursement of expenses associated with the collection of ad valorem taxes shall not exceed 2%.
Present law provides that the revenue received from the collection charge shall be deposited into the
general fund for the city of New Orleans.
Proposed law retains present law but changes the maximum percentage of the collection cost charged
to each tax recipient governing body for the reimbursement of expenses associated with the
collection of ad valorem taxes from 2% to 4%.
Effective August 1, 2019.
(Amends R.S. 47:1997.1(B))