DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 50 Original 2020 First Extraordinary Session Ivey
Abstract: Authorizes local governmental subdivisions to enter into cooperative endeavor
agreements that provide for payments in lieu of ad valorem taxes with owners of non-
residential immovable property.
Present constitution authorizes the imposition of ad valorem property taxes by local governments,
school boards, and other special districts.
Present constitution establishes a list of exclusive ad valorem tax exemptions.
Proposed law authorizes local governmental subdivisions to enter into cooperative endeavor
agreements for payments in lieu of ad valorem taxes with an owner of non-residential immovable
property located within the parish.
Proposed law provides that cooperative endeavor agreements may be entered into by any local taxing
authority after approval as evidenced by a resolution adopted by the taxing authority or by letter of
approval of the sheriff.
Proposed law requires that a public hearing be conducted by a taxing authority before adoption of
any resolution approving a cooperative endeavor agreement providing for payments in lieu of taxes.
Proposed law requires notice of the hearing be published no later than fourteen days prior to the
hearing to inform the public where a copy of the proposed cooperative endeavor agreement may be
obtained and the time and place of the hearing.
Proposed law provides that any cooperative endeavor agreement only apply to the taxing authorities
that are parties to the agreement and that nonparticipating taxing authority are not bound by the
agreement.
Proposed law authorizes taxing authorities in a parish to form a standing PILOT advisory committee
for the parish that will advise taxing authorities on proposed terms of any cooperative endeavor
agreement for payments in lieu of taxes.
Proposed law provides that the parish standing advisory committee shall include the following
members:
(1)The parish president or mayor-president for the parish or their designee. (2)The sheriff or the sheriff's designee.
(3)The school board president or the school board president's designee.
(4)The assessor for the parish or the assessor's designee.
(5)Three residents of the parish appointed at-large by the parish president.
Proposed law authorizes each parish standing advisory committee to establish its own processes,
procedures, and criteria to evaluate proposed cooperative endeavor agreements for payments in lieu
of taxes.
Proposed law provides that before entering into a cooperative endeavor agreement providing for
payments in lieu of taxes, a taxing authority shall submit a request to the parish standing advisory
committee which shall respond to the taxing authority within 30 days from the date the request is
received and that the findings and advice of the advisory committee are not binding.
Proposed law provides that if no advisory committee is established in a parish, taxing authorities may
negotiate cooperative endeavor agreements as permitted by law.
Proposed law requires that any property subject to a cooperative endeavor agreement that provides
for payments in lieu of taxes remain on the assessment rolls for the parish or parishes where the
property is located.
Proposed law provides that matters relating to the payment and collection of payments ni lieu of
taxes shall be set forth in the cooperative endeavor agreement.
Proposed law authorizes the filing of a suit to determine the validity of a cooperative endeavor
agreement entered into pursuant to proposed law in the district court having jurisdiction for any party
to the agreement.
Effective if and when the proposed addition of Article VII, Section 21(O) of the Constitution of
Louisiana contained in the Act which originated as HB No. 38 of the 2020 First E.S. is adopted at
the statewide election to be held on November 3, 2020, and becomes effective.
(Amends R.S. 33:9021(8) and (10), and 9022(1); Adds R.S. 33:2759)