SLS 19RS-3417 ORIGINAL
2019 Regular Session
SENATE RESOLUTION NO. 259
BY SENATOR WHITE
TAX/AD VALOREM. Requests the Department of Economic Development to develop
uniform local review and approval standards for the Industrial Tax Exemption Program.
1 A RESOLUTION
2 To urge and request the Department of Economic Development to develop uniform local
3 review and approval standards for industrial ad valorem tax exemption applications.
4 WHEREAS, Article VII, Section 21(F) of the Constitution of Louisiana provides that
5 the state Board of Commerce and Industry "with the approval of the governor, may enter
6 into contracts for the exemption from ad valorem taxes of a new manufacturing
7 establishment or an addition to an existing manufacturing establishment, on such terms and
8 conditions as the board, with approval of the governor, deems in the best interest of the
9 state"; and
10 WHEREAS, in June 2017 and August 2018, the Department of Economic
11 Development promulgated rules in accordance with the Administrative Procedure Act to
12 govern the application process for the Industrial Tax Exemption Program; and
13 WHEREAS, the rules authorize local entities to establish their own policies and
14 procedures when considering the approval of industrial tax exemption applications and, as
15 a consequence, local policies and procedures vary and are not uniform statewide; and
16 WHEREAS, the rules do not provide statewide uniform application requirements
17 which renders the industrial tax exemption program process inefficient; and
18 WHEREAS, providing for uniform local boards and uniform local application and
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SLS 19RS-3417 ORIGINAL
1 project review requirements would achieve a more streamlined and productive application
2 process for both local entities and applicants.
3 THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
4 does hereby urge and request the Department of Economic Development to develop uniform
5 local review and approval standards for industrial ad valorem tax exemption applications.
6 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
7 secretary of the Department of Economic Development.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
SR 259 Original 2019 Regular Session White
Requests the Department of Economic Development to develop uniform local review and
approval standards for industrial ad valorem tax exemption applications.
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