The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by James Benton.
DIGEST
SB 475 Original 2022 Regular Session Barrow
Proposed law creates the Baker Main Street Economic Development District in East Baton Rouge
Parish as a special taxing district and political subdivision of the state.
Proposed law provides that the purpose of the district is to provide for cooperative economic
development in order to provide for the redevelopment of, and dramatic improvement to, the
property within the district located in the city of Baker.
Proposed law provides that the district be governed by a seven-member board of commissioners. All
members will constitute a quorum for the transaction of business. The commissioners shall be:
(1)The mayor of the city of Baker, or his designee.
(2)The mayor of the city of Baker will appoint one member, from a list of nominees submitted
by the Baker City Council.
(3)The Baker City Council will appoint one member who is elected to the city council.
(4)The member of the Louisiana State Senate who represents District 15 will appoint one
member.
(5)The member of the Louisiana House of Representatives who represents District 63 will
appoint one member.
(6)The board of directors of the Baker Chamber of Commerce will appoint one member who
is serving or has served as president of the chamber's board.
(7)The Baker City School Board will appoint one member from a list of nominees submitted
to the school board.
Proposed law provides that the domicile of the board will be established by the board at a location
within the district. Provides the general rights and powers of the district and its board of
commissioners. Provides that the district will be subject to the Public Records Law, officials journals
law, Code of Governmental Ethics, and audit law.
Proposed law authorizes the district to exercise the power of economic development districts in the
TIF provisions for local governmental subdivisions in present law including ad valorem tax
increment financing and sales tax increment financing; the power of community development
districts to levy special assessments for the payment of bonds, financing, maintenance and preservation; and the levy of sales taxes or hotel occupancy taxes above and in addition to any other
sales taxes or hotel occupancy taxes then in existence or permitted to be in existence within the
district, in an amount as may be determined by the board with the approved written consent of the
owners of immovable property in the district, all in addition to the powers of economic development
districts granted in proposed law and the power to levy taxes in the TIF law subject to the limitations
and prohibitions of the Louisiana Constitution.
Proposed law provides that the aggregate tax rates of the sales tax and occupancy tax must be at least
equal to the aggregate rate of all sales and occupancy taxes within the city-parish. In addition, the
taxes levied are deemed to supersede other local sales and occupancy taxes if the taxes:
(1)Do not secure bonds that have been authorized.
(2)Have not been dedicated by other law or by proposition approved by electors.
(3)Are not based on a per-head or per-person basis.
(4)Is not the occupancy tax authorized by present relating to Visit Baton Rouge.
Proposed law authorizes the district to use hotel and sales tax incremental financing or other
financing pledging the revenues of the district. Provides relative to publishing requirements for
certain actions by the board. Prohibits court authority into board action relative to adoption of
ordinances or resolutions or pledge of tax increments after 30 days after publication unless a claim
has been filed.
Effective August 1, 2022.
(Adds R.S. 33:9038.74)