2019 Regular Session ENROLLED
SENATE RESOLUTION NO. 259
BY SENATOR WHITE
A RESOLUTION
To urge and request the Department of Economic Development to develop uniform local
review and approval standards for industrial ad valorem tax exemption applications.
WHEREAS, Article VII, Section 21(F) of the Constitution of Louisiana provides that
the state Board of Commerce and Industry "with the approval of the governor, may enter
into contracts for the exemption from ad valorem taxes of a new manufacturing
establishment or an addition to an existing manufacturing establishment, on such terms and
conditions as the board, with approval of the governor, deems in the best interest of the
state"; and
WHEREAS, in June 2017 and August 2018, the Department of Economic
Development promulgated rules in accordance with the Administrative Procedure Act to
govern the application process for the Industrial Tax Exemption Program; and
WHEREAS, the rules authorize local entities to establish their own policies and
procedures when considering the approval of industrial tax exemption applications and, as
a consequence, local policies and procedures vary and are not uniform statewide; and
WHEREAS, the rules do not provide statewide uniform application requirements
which renders the industrial tax exemption program process inefficient; and
WHEREAS, providing for uniform local boards and uniform local application and
project review requirements would achieve a more streamlined and productive application
process for both local entities and applicants.
THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
does hereby urge and request the Department of Economic Development to develop uniform
local review and approval standards for industrial ad valorem tax exemption applications.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
secretary of the Department of Economic Development.
PRESIDENT OF THE SENATE
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