SLS 19RS-203 ENGROSSED
2019 Regular Session
SENATE BILL NO. 110
BY SENATOR PETERSON
MUNICIPALITIES. Provides relative to the collection cost that the city of New Orleans can
charge each tax recipient for reimbursement of expenses. (8/1/19)
1 AN ACT
2 To amend and reenact R.S. 47:1997.1(B), relative to the city of New Orleans; to provide for
3 the collection costs charged to each tax recipient governing body for the
4 reimbursement of expenses associated with the collection of ad valorem taxes; and
5 to provide for related matters.
6 Notice of intention to introduce this Act has been published.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:1997.1(B) is hereby amended and reenacted to read as follows:
9 ยง1997.1. Reimbursement of costs by governing bodies that receive ad valorem
10 taxes; Orleans Parish
11 * * *
12 B. The collection cost charged to each tax recipient governing body for the
13 reimbursement of expenses associated with the collection of ad valorem taxes shall
14 not exceed two four percent.
15 * * *
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 110
SLS 19RS-203 ENGROSSED
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))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.