The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 214 Engrossed 2019 Regular Session White
Present constitution authorizes the Board of Commerce and Industry, with gubernatorial approval,
to enter into contracts to exempt new and expanding manufacturing facilities from local ad valorem
taxation.
Present law creates the Board of Commerce and Industry and provides for its membership.
Proposed law adds three local government appointees to the Board of Commerce and Industry to
represent the local taxing authorities for the parish in which the project under consideration is located
when the Board is exercising its constitutional authority to enter into tax exemption contracts.
(1)One member appointed by the presiding officer of the authority.
(2)One member appointed by the presiding officer of the school board.
(3)One member appointed by the sheriff.
Proposed law provides that the members appointed shall constitute a local review board that shall
serve as a representative of its respective parish and as a special subcommittee of the State Board
of Commerce and Industry.
Proposed law gives full right to participate in and vote on matters to the local review board members
when the board is considering an exemption contract for a project located in their parish.
Proposed law provides that the terms of the local members will run concurrently with their
appointing authority and does not require Senate confirmation of the local members.
Proposed law requires that local members are qualified electors that do not hold public office and
are not employees of any of the appointing authorities.
Proposed law authorizes the three appointees from a parish to hold local review board and
subcommittee meetings to determine whether to approve or reject an application for an exemption
contract in their parish. Such meetings may be held outside Baton Rouge and are subject to the Open
Meetings Law.
Proposed law provides that if an item is approved by a local review board or subcommittee it shall
be forwarded to the board for approval. If an item is rejected the board may only consider the item
if the board, including the appropriate local members, by majority vote brings the item up for
consideration. Proposed law permits each local review board to adopt rules pursuant to the Administrative
Procedures Act as necessary for its administration as long as those rules are not in conflict with the
rules adopted by the State Board of Commerce and Industry. Any rule in conflict with the rules
adopted by the State Board of Commerce and Industry shall be null, void and of no effect. The state
board is authorized to act as a review board to determine if local review board rules are in conflict.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 51:923)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Commerce, Consumer
Protection, and International Affairs
1. Provided relative to local review board, including adoption of rules.
2. Technical.