SLS 20RS-482 ORIGINAL
2020 Regular Session
SENATE BILL NO. 235
BY SENATOR CONNICK
LEVEES. Constitutional amendment to provide for the taxing authority of levee districts.
(2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to amend Article VI, Section 39 of the Constitution of Louisiana, relative to the
3 taxing authority of levee districts; to provide for the millage limits on certain levee
4 districts; and to specify an election for submission of the proposition to electors and
5 provide a ballot proposition.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7 elected to each house concurring, that there shall be submitted to the electors of the state, for
8 their approval or rejection in the manner provided by law, a proposal to amend Article VI
9 Section 39 of the Constitution of Louisiana, to read as follows:
10 §39. Levee District Taxes
11 Section 39.(A) District Tax; Millage Limit. For the purpose of constructing
12 and maintaining levees, levee drainage, flood protection, hurricane flood protection,
13 and for all other purposes incidental thereto, the governing authority of a levee
14 district created prior to January 1, 2006, may levy annually a tax not to exceed five
15 mills, except the Board of Levee Commissioners of the Orleans Levee District which
16 may levy annually a tax not to exceed two and one-half mills on the dollar of the
17 assessed valuation of all taxable property situated within the alluvial portions of the
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 235
SLS 20RS-482 ORIGINAL
1 district subject to overflow.
2 (B) Millage Increase. If the necessity to raise additional funds arises in any
3 levee district created prior to January 1, 2006, for any purpose set forth in Paragraph
4 (A) of this Section, or for any other purpose related to its authorized powers and
5 functions as specified by law, the tax may be increased. However, the necessity and
6 the rate of the increase shall be submitted to the electors of the district, and the tax
7 increase shall take effect only if approved by a majority of the electors voting
8 thereon in an election held for that purpose.
9 (C) Districts Created After January 1, 2006. For any purpose set forth in
10 Paragraph (A) of this Section, the governing authority of a levee district created after
11 January 1, 2006, may annually levy a tax on all property not exempt from taxation
12 situated within the alluvial portions of the district subject to overflow. However, such
13 a district shall not levy such a tax nor increase the rate of such a tax unless the levy
14 or the increase is approved by a majority of the electors of the district who vote in
15 an election held for that purpose. If the district is comprised of territory in more than
16 one parish, approval by a majority of the electors who vote in each parish comprising
17 the district is also required for any such levy or increase.
18 Section 2. Be it further resolved that this proposed amendment shall be submitted
19 to the electors of the state of Louisiana at the statewide election to be held on November 3,
20 2020.
21 Section 3. Be it further resolved that on the official ballot to be used at said election
22 there shall be printed a proposition, upon which the electors of the state shall be permitted
23 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
24 follows:
25 Do you support an amendment for levee districts that eliminates the
26 restrictions relative to the taxing authority granted levee districts created after
27 January 1, 2006, and the Orleans Levee District?
28 (Amends Article VI, Section 39)
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 235
SLS 20RS-482 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Tyler S. McCloud.
DIGEST
SB 235 Original 2020 Regular Session Connick
Present constitution provides that for the purpose of constructing and maintaining levees,
levee drainage, flood protection, hurricane flood protection, and for all other purposes
incidental thereto, the governing authority of a levee district created prior to January 1, 2006,
may levy annually a tax not to exceed 5 mills, except the Board of Levee Commissioners of
the Orleans Levee District, which may levy annually a tax not to exceed 2 ½ mills on the
dollar of the assessed valuation of all taxable property situated within the alluvial portions
of the district subject to overflow. Present constitution provides that if the necessity to raise
additional funds arises in any levee district created prior to January 1, 2006, for any purpose
set forth above, or for any other purpose related to its authorized powers and functions as
specified by law, the tax may be increased. However, the necessity and the rate of the
increase shall be submitted to the electors of the district, and the tax increase shall take effect
only if approved by a majority of the electors voting thereon in an election held for that
purpose. Proposed constitutional amendment applies these provisions to the Orleans Levee
District and all levee districts irrespective of the district's creation date.
Present constitution provides that for any purpose set forth in present constitution for levee
districts, the governing authority of a levee district created after January 1, 2006, may
annually levy a tax on all property not exempt from taxation situated within the alluvial
portions of the district subject to overflow. However, such a district shall not levy such a tax
nor increase the rate of such a tax unless the levy or the increase is approved by a majority
of the electors of the district who vote in an election held for that purpose. If the district is
comprised of territory in more than one parish, approval by a majority of the electors who
vote in each parish comprising the district is also required for any such levy or increase.
Proposed constitutional amendment removes the limitation on the taxation authority on levee
districts created after January 1, 2006.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 3, 2020.
(Amends Article VI, Section 39)
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.