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SENATE SUMMARY OF HOUSE AMENDMENTS
SB 475 2022 Regular Session Barrow
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
SPECIAL DISTRICTS. Creates the Baker Main Street Economic Development
District as a special taxing district. (8/1/22)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Require an election to impose any taxes proposed by the district.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
SB 475 Reengrossed 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 HASBSB475 WATSOND 4546
power to levy taxes in the TIF law subject to the limitations and prohibitions of the Louisiana
Constitution.
Proposed law requires an election for taxes authorized by proposed law to be imposed.
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)
______________________
Dawn Romero Watson
Executive Director