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 101 Engrossed 2021 Regular Session DuBuisson
Abstract: Requires the governing authority for St. Tammany Parish to receive certain tax revenues
on behalf of the St. Tammany Parish coroner's office and further provides for responsibilities
and duties related to the use of the tax revenues.
Present law requires the governing authority of St. Tammany Parish to receive all tax revenues
collected from an ad valorem tax levied by the parish for coroner purposes and approved by a
majority of the voters including any extensions or renewals.
Proposed law provides that the sheriff of St. Tammany Parish shall receive all tax revenues collected
from an ad valorem tax levied by the parish for coroner purposes and approved by a majority of the
voters including any extensions or renewals.
Present law further requires the coroner's office to transfer any and all funds on hand received from
the ad valorem tax to the governing authority less and except amounts needed for operation for the
remainder of the 2013 calendar year as determined by the St. Tammany Parish finance department
and requires that any contracts or purchase agreements entered into by the coroner's office be
approved or ratified by the governing authority.
Proposed law repeals present law.
Present law requires all revenues collected by the governing authority pursuant to proposed law to
be deposited into a special account and expended solely for the purposes set forth in the tax
proposition approved by the voters, less and except the following fees: the parish's administrative
fees; the parish's costs associated with administration of the ad valorem tax levied; the parish's costs
associated with oversight of the coroner's office; and the amounts necessary to service bonds or other
obligation secured by the ad valorem tax.
Proposed law retains present law.
Proposed law provides that all tax proceeds collected by the sheriff pursuant to proposed law shall
be deposited into a special account with St. Tammany Parish to be advanced to the coroner by Jan.
31st of the year following the collection of the tax proceeds.
Present law requires St. Tammany Parish and the coroner of St. Tammany Parish to enter into a
cooperative endeavor agreement to specify details concerning the coroner's tax. Proposed law retains present law.
Present law provides for satisfaction of the parish's obligations to fund the coroner's office as
provided by present law and prevents the parish from being obligated to pay any other fee or cost.
Proposed law repeals present law.
Present law requires the governing authority to establish an annual salary in lieu of all fees and
services for the coroner and all employees associated with the operation of the coroner's office to be
funded from the revenues collected from the ad valorem tax and paid by the governing authority.
Proposed law retains present law and provides that the salary of the coroner shall be the average of
the salaries of the St. Tammany Parish sheriff, assessor, and clerk, and provides that the coroner shall
establish the salaries of the deputy and assistant coroners and certain other personnel.
Present law prohibits the coroner from owning or acquiring any immovable property and requires
all previously owned immovable property owned by the parish that was transferred to the coroner's
office to be transferred back to the parish free and clear of all mortgages, liens, or other encumbrance
within six months.
Proposed law repeals present law.
Proposed law provides that the coroner's office may acquire and own any immovable property upon
which the daily operations of the coroner's office are conducted.
Proposed law transfers any and all previously owned immovable property from the parish to the
coroner's office free and clear of all mortgages, liens, or other encumbrance no later than Oct. 1,
2021.
Proposed law requires the coroner's office to comply with public bid and procurement laws and also
subjects the office to all audit laws conducted by the governing authority of St. Tammany Parish.
Proposed law requires the coroner to submit an annual report to the governing authority of St.
Tammany Parish.
(Adds R.S. 13:5726; Repeals R.S. 13:5725)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Judiciary to the original bill:
1. Make technical changes.
2. Designate the sheriff of St. Tammany Parish as tax collector of all tax revenues collected from ad valorem taxes.
3. Set a date for which the tax proceeds are to be advanced to the coroner.
4. Establish payments of any present or future bond or debt obligations issued and secured
by St. Tammany Parish.
5. Provide for cooperative endeavor agreements between the coroner and St. Tammany
Parish.
6. Provide for the coroner's salary.
7. Specify the applicability of the La. Bid and Procurement Laws and provide separate
citations.
8. Require the coroner to submit an annual report to St. Tammany Parish governing
authority.