SLS 21RS-381 REENGROSSED 2021 Regular Session SENATE BILL NO. 205 BY SENATORS WHITE, CLOUD, FOIL, HENRY AND TARVER SPECIAL DISTRICTS. Creates certain parks and recreation districts in East Baton Rouge Parish. (7/1/21) 1 AN ACT 2 To amend and reenact R.S. 33:4570, 4570.2, and 4570.4(B) and to enact R.S. 33:4570.7 and 3 4570.8, relative to parks and recreation districts in East Baton Rouge Parish; to 4 create certain parks and recreation districts; to provide for boundaries; to provide for 5 the purposes of the district; to provide for governance and powers; to provide for the 6 transfer of the operation and control of certain properties and facilities to the 7 districts; to except the districts from certain authority; to provide for effective dates; 8 and to provide for related matters. 9 Notice of intention to introduce this Act has been published. 10 Be it enacted by the Legislature of Louisiana: 11 Section 1. R.S. 33:4570, 4570.2, and 4570.4(B) are hereby amended and reenacted 12 and R.S. 33:4570.7 and 4570.8 are hereby enacted to read as follows: 13 §4570. The Recreation and Park Commission for the Parish of East Baton Rouge; 14 creation 15 There is hereby created the Recreation and Park Commission for the Parish 16 of East Baton Rouge, whose authority shall extend to the whole parish, inclusive of 17 the territorial limits of the city of Baton Rouge and exclusive of the districts as Page 1 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 provided in R.S. 33:4570.7 and 4570.8, as those limits are now or may hereafter be 2 fixed and determined. 3 * * * 4 §4570.2. Legal status; rights and privileges 5 The commission is the legal successor of the Baton Rouge Parish and 6 Municipal Recreation Commission for the Parish of East Baton Rouge, and succeeds 7 to all of the rights and obligations of the said late recreation commission, and to the 8 ownership of all of the property, movable or immovable, tangible or intangible, 9 owned by the said late recreation commission, and to all of the rights, privileges, and 10 concessions of every kind and nature invested in and exercised by the said late 11 recreation commission, by the city of Baton Rouge, or the parish of East Baton 12 Rouge, except as provided in R.S. 33:4570.7 and 4570.8. The commission has the 13 right to own and administer in the public welfare, and for public recreational and 14 park purposes, the leases, concessions, rights, and privileges heretofore granted by 15 the late commission council of the city of Baton Rouge, and the late police jury of 16 the parish of East Baton Rouge to the said late recreation commission and to develop 17 and expand upon these leases, concessions, rights, and privileges. 18 * * * 19 §4570.4. Corporate status; bonds; taxes; collections 20 * * * 21 B. In addition to the foregoing, and in accordance with the provisions of 22 Article VI, Section 32 of the Constitution of Louisiana and any other applicable 23 provisions of the constitution and laws of the state, the commission may impose and 24 collect from year to year taxes upon all of the taxable property carried on the 25 assessment rolls of the parish of East Baton Rouge except for the property 26 contained within the boundaries of the recreation districts created pursuant to, 27 and except as provided in, R.S. 33:4570.7 and 4570.8, which in the aggregate and 28 exclusive of any taxes levied to pay debt service on bonds of the commission shall 29 not exceed eighteen mills on the dollar of assessed value as the commission shall Page 2 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 determine and the proceeds of any such tax shall be used in acquiring, developing, 2 maintaining, and operating the public parks and recreational properties and facilities 3 of the commission and in making available funds for the operating budget. 4 * * * 5 §4570.7. Zachary Recreation District; creation; boundaries; objects and 6 purposes; governing authority; powers 7 A. Creation. There is hereby created a body politic and corporate which 8 shall be known as the Zachary Recreation District, referred to in this Section 9 as the "district". The district shall be a political subdivision of the state as 10 defined in the Constitution of Louisiana. 11 B. Boundaries. The boundaries of the district shall be coterminous with 12 boundaries of the city of Zachary. 13 C. Purpose. The district is established for the purpose of planning, 14 developing, and operating public park and recreational properties and facilities 15 in the district and administering programs and activities that promote 16 recreation and the general health and well-being of citizens. 17 D. Governance. (1) The district shall be governed by a board of 18 commissioners, referred to in this Section as the "board". The board shall be 19 composed of the members of the city council of the city of Zachary. 20 (2) The board shall elect from its members a chairman, a vice chairman, 21 a secretary-treasurer, and other such officers as it may consider necessary. The 22 duties of the officers shall be fixed by the bylaws adopted by the board. 23 (3) The minute books and archives of the district shall be maintained by 24 the secretary-treasurer of the board. The monies, funds, and accounts of the 25 district shall be in the official custody of the board. 26 (4) Members of the board shall each receive a per diem of seventy-five 27 dollars for each meeting they attend, not to exceed twelve meetings per year. 28 Such per diem shall be paid out of the funds of the district. 29 (5) The board shall have the power and authority to name and employ Page 3 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 a person who shall be designated as superintendent of the district and to 2 prescribe and pay an annual salary to the superintendent. The superintendent 3 shall not be a member of the board. 4 E. Powers. The district shall have all powers necessary or convenient to 5 effectuate the purposes of the district, including but not limited to the following 6 rights and powers: 7 (1) To acquire, purchase, lease as lessee, and hold and use any property, 8 real, personal or mixed, tangible or intangible, or any interest therein necessary 9 or desirable for effectuating its purposes, and to sell, transfer, lease as lessor, 10 and dispose of any property or interest therein at any time acquired by the 11 district. 12 (2)(a) To acquire by purchase, donation, expropriation, lease, or 13 otherwise and to construct, improve, maintain, operate park and recreational 14 facilities, and to administer programs which it considers necessary to effectuate 15 the purposes of the district. 16 (b) For the purpose of acquiring and developing land and other property 17 as public park areas or for public recreational purposes, the board shall have 18 the right to expropriate property in the same manner and by the same 19 proceedings and under the same limitations invested in and imposed by law on 20 railroads and other quasi-public corporations. 21 (3) To enter into agreements with any person or persons, corporation, 22 association, or other entity, including public corporations, political subdivisions, 23 municipalities, the United States government and agencies thereof, the state of 24 Louisiana or any of its agencies, or any combination thereof for the operation 25 of any or all park and recreation properties and facilities. 26 (4) To enter into contracts with any public or private entity in carrying 27 out its purposes, including but not limited to contracts for construction or 28 acquisition of property and facilities incident to the purposes of the district. 29 (5) To fix, collect, and revise rates, charges, and rentals for parks, Page 4 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 facilities, and services as necessary. 2 (6) To adopt bylaws for the management and regulation of its affairs and 3 for the regulation and control of recreational and park facilities within its 4 jurisdiction. 5 (7) To cooperate and contract with the government of the United States 6 or any department or agency thereof and with the state of Louisiana or any 7 department, agency, or political subdivision thereof and to accept gifts, grants, 8 and donations or property and money therefrom. 9 (8) To cooperate with the state of Louisiana or any political subdivision, 10 department, agency, or corporation of the state for the construction, operation, 11 and maintenance of facilities designed to accomplish the purposes for which the 12 district is created on any basis, including the matching of funds, and by 13 participating in projects authorized by federal or state law as it shall see fit. 14 (9) To borrow money and to pledge or grant a security device affecting 15 all or part of its revenues, leases, rents, and other advantages as security for 16 such loans. 17 (10)(a) For the 2021 thru 2026 tax years, to levy and collect annually an 18 ad valorem tax not to exceed eighteen mills on the dollar of assessed valuation 19 on all property within the district subject to ad valorem taxes in accordance 20 with Article VI, Section 30 of the Constitution of Louisiana. The maximum 21 assessment shall be inclusive of the ad valorem taxes currently levied by the 22 Recreation and Park Commission for the Parish of East Baton Rouge 23 (commission) pursuant to R.S. 33:4570.4 on properties located within the 24 geographic boundaries of the district for which the avails are pledged as 25 security for bonded indebtedness. Any new assessment or renewal of a current 26 assessment in accordance with Article VI, Section 30 of the Constitution of 27 Louisiana shall be subject to approval by a majority of the electors of the 28 district voting on the proposition at an election called by the board and held for 29 that purpose. Page 5 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 (b) To levy and collect annually, beginning with the 2027 tax year and for 2 such period of time as provided in the ballot proposition authorizing the levy of 3 such tax, an ad valorem tax not to exceed eighteen mills on the dollar of assessed 4 valuation on all property within the district subject to ad valorem taxes in 5 accordance with Article VI, Section 32 of the Constitution of Louisiana, subject 6 to approval by a majority of the electors of the district voting on the proposition 7 at an election called by the board and held for that purpose. 8 (c) To levy and collect annually, beginning with the 2028 tax year or 9 thereafter, an ad valorem tax in addition to the tax authorized by Subparagraph 10 (b) of this Paragraph on all property within the district subject to ad valorem 11 taxes in accordance with Article VI, Section 32 of the Constitution of Louisiana, 12 subject to approval by a majority of the electors of the district voting on the 13 proposition at an election called by the board and held for that purpose. The 14 rate and duration of the tax shall be as specified in the ballot proposition 15 authorizing the levy of such tax. 16 (d) Any taxes authorized pursuant to this Paragraph shall be collected 17 in the same manner as other ad valorem taxes. The avails of any such tax shall 18 be used solely for acquisition, construction, improvement, maintenance, and 19 operation of park and recreational facilities or improvements and any legacy 20 costs associated with the transition. 21 (11) To issue bonds for the purpose of constructing, acquiring, 22 improving, maintaining, or extending park and recreational facilities of the 23 district pursuant to Article VI, Section 33 of the Constitution of Louisiana and 24 other constitutional and statutory authority supplemental thereto. Such bonds 25 may be issued only after authorization by a majority of voters in the district 26 voting on the proposition at an election called by the board and held for that 27 purpose. 28 F. Transition. (1) Effective July 1, 2021, the board, acting on behalf of 29 the district, shall be granted the powers provided in Subsection E of this Page 6 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 Section. Beginning on such date, the commission shall no longer have the 2 authority to levy and collect any taxes within the geographic boundaries of the 3 district except any ad valorem taxes or portion thereof which avails are pledged 4 as security for bonded indebtedness. The authority of the commission to levy 5 and collect such taxes pursuant to this Paragraph shall expire at the time and 6 for the year in which the indebtedness is paid off. 7 (2) The commission shall receive all ad valorem and property taxes 8 levied pursuant to R.S. 33:4570.4 and collected on properties located within the 9 geographic boundaries of the district through June 30, 2021. Beginning on 10 July 1, 2021, and thereafter, the tax collector shall remit all ad valorem and 11 property taxes levied pursuant to Paragraph (E)(10) of this Section and 12 collected on properties located within the geographic boundaries of the district, 13 including delinquent payments, to the district, except as required to be remitted 14 to the commission pursuant to Paragraph (1) of this Subsection. 15 (3) The district shall begin the actual operation of public park and 16 recreation properties and facilities within its jurisdiction on July 1, 2021. 17 (4) Beginning on the date the district begins such operation and 18 thereafter, all lands, buildings, improvements, facilities, equipment, and other 19 property having title vested in the public and subject to management, 20 administration, and control by the commission pursuant to R.S. 33:4570 21 through 4570.4 but located within the geographic boundaries of the district shall 22 be subject to management, administration, and control of the district. 23 (5) The commission shall transfer ownership to the district its 24 comparable pro rata share of equipment and other moveables. 25 (6) The commission shall work cooperatively with the district to effect 26 the transfer of buildings, other facilities, assets, and equipment related to the 27 facilities and assets located within the geographic boundaries of the district in 28 an efficient and expeditious manner. 29 (7) Effective July 1, 2021, the commission shall provide the district with Page 7 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 immediate and complete access to: 2 (a) All buildings and facilities within the district. Such access shall 3 include making the buildings and facilities to be transferred available, free of 4 charge, to the district. 5 (b) All records including but not limited to maintenance, insurance, and 6 warranty records associated with properties and other assets, including 7 movables, to be transferred to the district. 8 (c) All financial records associated with building, facilities, and other 9 assets to be transferred to the district, including those related to building 10 maintenance, taxes, insurance, and indebtedness. 11 (d) The commission shall not: 12 (i) Interfere, or impede in any way, with the processes to transfer the 13 buildings and other facilities, property, equipment, and all other assets related 14 to those items located within the geographical boundaries of the district to the 15 district. 16 (ii) Sell, transfer, or otherwise remove any asset or thing of value, 17 movable or immovable, corporeal or incorporeal, attributable to the properties 18 and equipment to be transferred to the district prior to such transfer. 19 (iii) Incur, transfer, or assign any debt or other responsibility or 20 obligation to properties to be transferred to the district that is not properly 21 attributable to such properties. 22 §4570.8. Central Recreation District; creation; boundaries; objects and 23 purposes; governing authority; powers 24 A. Creation. There is hereby created a body politic and corporate which 25 shall be known as the Central Recreation District, referred to in this Section as 26 the "district". The district shall be a political subdivision of the state as defined 27 in the Constitution of Louisiana. 28 B. Boundaries. The boundaries of the district shall be coterminous with 29 boundaries of the city of Central. Page 8 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 C. Purpose. The district is established for the purpose of planning, 2 developing, and operating public park and recreational properties and facilities 3 in the district and administering programs and activities that promote 4 recreation and the general health and well-being of citizens. 5 D. Governance. (1) The district shall be governed by a board of 6 commissioners, referred to in this Section as the "board". The board shall be 7 composed as follows: 8 (a) The member of the Louisiana House of Representatives whose district 9 encompasses the majority of voters of the recreation district shall appoint one 10 member. 11 (b) The member of the Louisiana Senate whose district encompasses a 12 majority of the voters of the recreation district shall appoint one member. 13 (c) The city council of the city of Central shall appoint two members. 14 (d) The board of the Central Community School District shall appoint 15 one member. 16 (2) All board members shall be qualified voters and residents of the 17 district and at least twenty-one years of age. 18 (3) Board members shall serve four-year terms after initial terms as 19 provided in this Paragraph. One member shall serve an initial term of four 20 years; one member shall serve an initial term of three years; two members shall 21 serve initial terms of two years; and one member shall serve an initial term of 22 one year, as determined by lot at the first meeting of the board. 23 (4) Any vacancy which occurs prior to the expiration of the term for 24 which a member of the board has been appointed shall be filled for the 25 remainder of the unexpired term in the same manner as the original 26 appointment. Board members shall be eligible for reappointment. 27 (5) The board shall elect from its members a chairman, a vice chairman, 28 a secretary-treasurer, and other such officers as it may consider necessary. The 29 duties of the officers shall be fixed by the bylaws adopted by the board. Page 9 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 (6) The minute books and archives of the district shall be maintained by 2 the secretary-treasurer of the board. The monies, funds, and accounts of the 3 district shall be in the official custody of the board. 4 (7) Members of the board shall each receive a per diem of seventy-five 5 dollars for each meeting they attend, not to exceed twelve meetings per year. 6 Such per diem shall be paid out of the funds of the district. 7 (8) The board shall have the power and authority to name and employ 8 a person who shall be designated as superintendent of the district and to 9 prescribe and pay an annual salary to the superintendent. The superintendent 10 shall not be a member of the board. 11 E. Powers. The district shall have all powers necessary or convenient to 12 effectuate the purposes of the district, including but not limited to the following 13 rights and powers: 14 (1) To acquire, purchase, lease as lessee, and hold and use any property, 15 real, personal or mixed, tangible or intangible, or any interest therein necessary 16 or desirable for effectuating its purposes, and to sell, transfer, lease as lessor, 17 and dispose of any property or interest therein at any time acquired by the 18 district. 19 (2)(a) To acquire by purchase, donation, expropriation, lease, or 20 otherwise and to construct, improve, maintain, and operate park and 21 recreational facilities, and to administer programs which it considers necessary 22 to effectuate the purposes of the district. 23 (b) For the purpose of acquiring and developing land and other property 24 as public park areas or for public recreational purposes, the board shall have 25 the right to expropriate property in the same manner and by the same 26 proceedings and under the same limitations invested in and imposed by law on 27 railroads and other quasi-public corporations. 28 (3) To enter into agreements with any person or persons, corporation, 29 association, or other entity, including public corporations, political subdivisions, Page 10 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 municipalities, the United States government and agencies thereof, the state of 2 Louisiana or any of its agencies, or any combination thereof for the operation 3 of any or all park and recreation properties and facilities. 4 (4) To enter into contracts with any public or private entity in carrying 5 out its purposes, including but not limited to contracts for construction or 6 acquisition of property and facilities incident to the purposes of the district. 7 (5) To fix, collect, and revise rates, charges, and rentals for parks, 8 facilities, and services as necessary. 9 (6) To adopt bylaws for the management and regulation of its affairs and 10 for the regulation and control of recreational and park facilities within its 11 jurisdiction. 12 (7) To cooperate and contract with the government of the United States 13 or any department or agency thereof and with the state of Louisiana or any 14 department, agency, or political subdivision thereof and to accept gifts, grants, 15 and donations or property and money therefrom. 16 (8) To cooperate with the state of Louisiana or any political subdivision, 17 department, agency, or corporation of the state for the construction, operation, 18 and maintenance of facilities designed to accomplish the purposes for which the 19 district is created on any basis, including the matching of funds, and by 20 participating in projects authorized by federal or state law as it shall see fit. 21 (9) To borrow money and to pledge or grant a security device affecting 22 all or part of its revenues, leases, rents, and other advantages as security for 23 such loans. 24 (10)(a) For the 2021 thru 2026 tax years, to levy and collect annually an 25 ad valorem tax not to exceed eighteen mills on the dollar of assessed valuation 26 on all property within the district subject to ad valorem taxes in accordance 27 with Article VI, Section 30 of the Constitution of Louisiana. The maximum 28 assessment shall be inclusive of the ad valorem taxes currently levied by the 29 Recreation and Park Commission for the Parish of East Baton Rouge Page 11 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 (commission) pursuant to R.S. 33:4570.4 on properties located within the 2 geographic boundaries of the district for which the avails are pledged as 3 security for bonded indebtedness. Any new assessment or renewal of a current 4 assessment in accordance with Article VI, Section 30 of the Constitution of 5 Louisiana shall be subject to approval by a majority of the electors of the 6 district voting on the proposition at an election called by the board and held for 7 that purpose. 8 (b) To levy and collect annually, beginning with the 2027 tax year and for 9 such period of time as provided in the ballot proposition authorizing the levy of 10 such tax, an ad valorem tax not to exceed eighteen mills on the dollar of assessed 11 valuation on all property within the district subject to ad valorem taxes in 12 accordance with Article VI, Section 32 of the Constitution of Louisiana, subject 13 to approval by a majority of the electors of the district voting on the proposition 14 at an election called by the board and held for that purpose. 15 (c) To levy and collect annually, beginning with the 2028 tax year or 16 thereafter, an ad valorem tax in addition to the tax authorized by Subparagraph 17 (b) of this Paragraph on all property within the district subject to ad valorem 18 taxes in accordance with Article VI, Section 32 of the Constitution of Louisiana, 19 subject to approval by a majority of the electors of the district voting on the 20 proposition at an election called by the board and held for that purpose. The 21 rate and duration of the tax shall be as specified in the ballot proposition 22 authorizing the levy of such tax. 23 (d) Any taxes authorized pursuant to this Paragraph shall be collected 24 in the same manner as other ad valorem taxes. The avails of any such tax shall 25 be used solely for acquisition, construction, improvement, maintenance, and 26 operation of park and recreational facilities or improvements and any legacy 27 costs associated with the transition. 28 (11) To issue bonds for the purpose of constructing, acquiring, 29 improving, maintaining, or extending park and recreational facilities of the Page 12 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 district pursuant to Article VI, Section 33 of the Constitution of Louisiana and 2 other constitutional and statutory authority supplemental thereto. Such bonds 3 may be issued only after authorization by a majority of voters in the district 4 voting on the proposition at an election called by the board and held for that 5 purpose. 6 F. Transition. (1) Effective July 1, 2021, the board acting on behalf of the 7 district shall be granted the powers provided in Subsection E of this Section. 8 Beginning on such date, the commission shall no longer have the authority to 9 levy and collect any taxes within the geographic boundaries of the district 10 except any ad valorem taxes or portion thereof which avails are pledged as 11 security for bonded indebtedness. The authority of the commission to levy and 12 collect such taxes pursuant to this Paragraph shall expire at the time and for the 13 year in which the indebtedness is paid off. 14 (2) The commission shall receive all ad valorem and property taxes 15 levied pursuant to R.S. 33:4570.4 and collected on properties located within the 16 geographic boundaries of the district through June 30, 2021. Beginning on July 17 1, 2021, and thereafter, the tax collector shall remit all ad valorem and property 18 taxes levied pursuant to Paragraph (E)(10) of this Section and collected on 19 properties located within the geographic boundaries of the district, including 20 delinquent payments, to the district, except as required to be remitted to the 21 commission pursuant to Paragraph (1) of this Subsection. 22 (3) The district shall begin the actual operation of public park and 23 recreation properties and facilities within its jurisdiction on July 1, 2021. 24 (4) Beginning on the date the district begins such operation and 25 thereafter, all lands, buildings, improvements, facilities, and equipment and 26 other property having title vested in the public and subject to management, 27 administration, and control by the commission pursuant to R.S. 33:4570 28 through 4570.4 but located within the geographic boundaries of the district shall 29 be subject to management, administration, and control of the district. Page 13 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 (5) The commission shall transfer ownership to the district its 2 comparable pro rata share of equipment and other moveables. 3 (6) The commission shall work cooperatively with the district to effect 4 the transfer of buildings, other facilities, assets, and equipment related to the 5 facilities and assets located within the geographic boundaries of the district in 6 an efficient and expeditious manner. 7 (7) Effective July 1, 2021, the commission shall provide the district with 8 immediate and complete access to: 9 (a) All buildings and facilities within the district. Such access shall 10 include making the buildings and facilities to be transferred available, free of 11 charge, to the district. 12 (b) All records including but not limited to maintenance, insurance, and 13 warranty records associated with properties and other assets, including 14 movables, to be transferred to the district. 15 (c) All financial records associated with building, facilities, and other 16 assets to be transferred to the district, including those related to building 17 maintenance, taxes, insurance, and indebtedness. 18 (d) The commission shall not: 19 (i) Interfere, or impede in any way, with the processes to transfer the 20 buildings and other facilities, property, equipment, and all other assets related 21 to those items located within the geographical boundaries of the district to the 22 district. 23 (ii) Sell, transfer, or otherwise remove any asset or thing of value, 24 movable or immovable, corporeal or incorporeal, attributable to the properties 25 and equipment to be transferred to the district prior to such transfer. 26 (iii) Incur, transfer, or assign any debt or other responsibility or 27 obligation to properties to be transferred to the district that is not properly 28 attributable to such properties. 29 Section 2. This Act shall become effective on July 1, 2021; if vetoed by the governor Page 14 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED 1 and subsequently approved by the legislature, this Act shall become effective on July 1, 2 2021, or on the day following such approval by the legislature, whichever is later. The original instrument was prepared by Dawn Romero Watson. The following digest, which does not constitute a part of the legislative instrument, was prepared by Ann S. Brown. DIGEST SB 205 Reengrossed 2021 Regular Session White Proposed law creates three separate recreation districts in East Baton Rouge Parish from a portion of the Recreation and Park Commission for the parish of East Baton Rouge (BREC). Present law provides that BREC's authority shall extend to the whole parish. Proposed law excepts the area within the boundaries of the Zachary Recreation District and Central Recreation District from BREC's authority. Present law provides that BREC is the legal successor of the Baton Rouge Parish and Municipal Recreation Commission for the parish of East Baton Rouge (EBR), and succeeds to all of the rights and obligations of such recreation commission, and to the ownership of all of the property, movable or immovable, tangible or intangible, owned by such former recreation commission, and to all of the rights, privileges, and concessions of every kind and nature invested in and exercised by such recreation commission, by the city of BR, or the parish of EBR. Proposed law retains present law with the exception of the assets and authority in the geographic areas of the new districts in proposed law. Present law authorizes BREC to impose and collect from year to year taxes upon all of the taxable property carried on the assessment rolls of EBR Parish. Proposed law excepts the property within the boundaries of the Zachary Recreation District, the Central Recreation District from BREC's taxing authority. Proposed law creates each district as a body politic and corporate with boundaries coterminous with the boundaries of the cities of Zachary and Central. Provides that the purpose of these districts shall be to plan, develop, and operate the public park and recreational properties and facilities in their respective districts and to administer programs and activities that promote recreation and the general health and well-being of citizens. Provides that the district shall be a political subdivision as defined in present constitution. Proposed law provides that each district shall be governed by a board of commissioners. Provides that the city council of the city of Zachary shall serve as the board of commissioners for the Zachary Recreation Commission and provides for specific appointments for the boards of commissioners for the Central Recreation Commission. Proposed law provides that each board shall elect from its members a chairman, a vice chairman, a secretary-treasurer, and other such officers considered necessary and that officers' duties shall be fixed by board bylaws. Provides the secretary-treasurer shall maintain the district's minute books and archives and that the district's monies, funds, and accounts shall be in the board's official custody. Provides that board members shall receive a $75 per diem for each meeting they attend, not to exceed 12 meetings per year, and that such per diem shall be paid out of district funds. Proposed law authorizes each board to hire a superintendent, and provides that the Page 15 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED superintendent shall not be a board member. Proposed law provides that each district shall have the following powers: (1)To acquire, purchase, lease as lessee, and hold and use any property, real, personal or mixed, tangible or intangible, or any interest therein necessary or desirable for its purposes, and to sell, transfer, lease as lessor, and dispose of any property or interest therein. (2)To acquire by purchase, donation, expropriation, lease, or otherwise and to construct, improve, maintain, and operate park and recreational facilities and to administer programs which it considers necessary to effectuate the district purposes. (3)To enter into agreements with any person or persons, corporation, association, or other entity, including public corporations, political subdivisions, municipalities, the U.S. government and agencies thereof, the state or any of its agencies, or any combination thereof for the operation of park and recreation properties and facilities. (4)To enter into contracts with any public or private entity in carrying out its purposes, including contracts for construction or acquisition of property and facilities incident to district purposes. (5)To fix, collect, and revise rates, charges, and rentals for parks facilities and services as necessary. (6)To adopt bylaws for the management and regulation of its affairs and for the regulation and control of recreational and park facilities within its jurisdiction. (7)To cooperate and contract with the U.S. government or any department or agency thereof and with the state or any department, agency, or political subdivision thereof and to accept gifts, grants, and donations or property and money therefrom. (8)To cooperate with the state or any political subdivision, department, agency, or corporation of the state for the construction, operation, and maintenance of facilities designed to accomplish district purposes on any basis, including the matching of funds, and by participating in projects authorized by federal or state law as it shall see fit. (9)To borrow money and to pledge or grant a security device affecting all or part of its revenues, leases, rents, and other advantages as security for the loans. (10)To issue bonds for the purpose of constructing, acquiring, improving, maintaining, or extending park and recreational facilities of the district, with voter approval. Proposed law regarding the recreation districts for the municipalities of Zachary and Central provides that: (1)The board shall have the authority for the 2021 thru 2026 tax years, to levy and collect annually an ad valorem tax not to exceed 18 mills on the dollar of assessed valuation on all property within each new district. Provides that the maximum assessment shall be inclusive of the ad valorem taxes currently levied by BREC on properties located within the geographic boundaries of the new districts for which the avails are pledged as security for bonded indebtedness. Provides that any new assessment or renewal of a current assessment shall be subject to the voter approval. Provides that beginning with the 2027 tax year and for such period of time as provided in the ballot proposition authorizing the levy of such tax, each district may levy and assess an ad valorem tax not to exceed 18 mills on the dollar of assessed valuation on all property within their district, with voter approval. Provides that Page 16 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED beginning with the 2028 tax year and thereafter, an additional ad valorem tax may be levied and collected, with voter approval. Provides that the avails of the taxes shall be used solely for acquisition, construction, improvement, maintenance, and operation of park and recreational facilities or improvements and any legacy costs associated with the transition. (2)Effective July 1, 2021, the board acting on behalf of the district shall be granted the powers provided in proposed law. Specifically provides that as of July 1, 2021, BREC shall no longer have the authority to levy and collect any taxes within the geographic boundaries of the new districts except any ad valorem taxes or portion thereof which avails were pledged as security for bonded indebtedness and that the authority of BREC shall expire at the time and for the year in which the indebtedness is paid off. (3)BREC shall receive all ad valorem and property taxes levied and collected on properties located within the geographic boundaries of the new districts through June 30, 2021. Provides that beginning on July 1, 2021, and thereafter, the tax collector shall remit all ad valorem and property taxes levied and collected on properties located within the geographic boundaries of the new districts, including delinquent payments, to the appropriate new district, except amounts required to be remitted to BREC for bonded indebtedness. (4)Each new district shall begin the actual operation of public park and recreation properties and facilities within its jurisdiction on July 1, 2021. Provides that beginning on the date the district begins such operation and thereafter, all lands, buildings, and improvements, facilities, and equipment and other property having title vested in the public and subject to management, administration, and control by BREC but located within the geographic boundaries of a new district shall be subject to management, administration, and control of the appropriate new district. Requires BREC to work cooperatively to transfer buildings, other facilities, assets, and equipment related to the facilities and assets located within the geographic boundaries of the new districts in an efficient and expeditious manner. (5)Effective July 1, 2021, BREC shall provide the new districts with immediate and complete access to: (a)All buildings and facilities within their district. (b)All records including but not limited to maintenance, insurance, and warranty records associated with properties and other assets, including movables, to be transferred. (c)All financial records associated with building, facilities, and other assets to be transferred, including those related to building maintenance, taxes, insurance, and indebtedness. (6)BREC is prohibited from: (a)Interfering, or impeding in any way, with the processes to transfer the buildings and other facilities, property, equipment, and all other assets related to those items located within the geographical boundaries of the new districts. (b)Selling, transferring, or otherwise removing any asset or thing of value, movable or immovable, corporeal or incorporeal, attributable to the properties and equipment to be transferred to the new districts. (c)Incurring, transferring, or assigning any debt or other responsibility or Page 17 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SB NO. 205 SLS 21RS-381 REENGROSSED obligation to properties to be transferred to the new districts that is not properly attributable to those properties. Provides the provision regarding the Zachary and Central Recreation Districts shall be effective July 1, 2021. (Amends R.S. 33:4570, 4570.2 and 4570.4(B); adds R.S. 33:4570.7 and 4570.8) Summary of Amendments Adopted by Senate Committee Amendments Proposed by Senate Committee on Local and Municipal Affairs to the original bill 1. Removes provisions related to St. George. 2. Adds provisions regarding new or renewal of current assessments for 2021 thru 2026 tax years. Senate Floor Amendments to engrossed bill 1. Makes technical corrections. Page 18 of 18 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions.