The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by James Benton.
DIGEST
SB 493 Original 2022 Regular Session Hewitt
Proposed law provides that the governing authority of Drainage District No. 4 in a parish with a
population between 245,000 and 265,000 based on the latest federal decennial census is authorized
to call a special election on or before December 31, 2022, for approval, by a majority of the electors
residing within Drainage District No. 4, which the district governing authority may place on the
ballot, to levy a maintenance and operation tax on each landowner of record within the district, in
an amount not to exceed $500 for each 10,000 square feet of each lot and parcel owned, such that
the minimum tax on each lot or parcel is equal to that amount which would be levied on the first
10,000 square feet.
Proposed law provides the tax will be for th maintenance of the levee system, pumping station,
pumps, holding ponds, construction of pumping stations and acquisition of land.
Proposed law provides that the operation of the district including cost of the pumping station
operation staff, salaries of office staff, utilities and fuels, purchase of equipment necessary for the
maintenance or operation of the district, contract services, insurance, and personnel, and other
matters related thereto or called for by law.
Proposed law provides that subject to approval of a majority of the electors of the district voting on
the proposition therefor, there may be exemptions from the maintenance and operation tax provided
for in this proposed law.
Proposed law provides that the property of any owner of property in the district who is over 65 years
of age and who resides within the district, such exemption not to exceed twenty-four dollars on the
first ten thousand square feet of property per lot or parcel; provided that the owner applies for the
exemption annually as provided by the board of commissioners and for property of the Kingspoint
Homeowners' Association Recreation Area, not to exceed $24 dollars per acre, so long as the
recreation area remains for the private use of the Kingspoint Subdivision homeowners, and provided
that the exemption is applied for annually by a person duly authorized to make such application by
the Kingspoint Homeowners' Association board who will make application as provided by the board
of commissioners.
Proposed law provides that property of nonprofit organizations, such exemption not to exceed 10%
of the actual total amount of the tax due, will be given to any nonprofit organization domiciled
within the district; provided that the exemption is applied for annually by a person duly authorized
to make such application by the nonprofit organization who will make application as provided by
the board of commissioners. Upon submission of said application the applicant will provide to the
board of commissioners proof of nonprofit status. Proposed law provides that the maintenance and operation tax and exemptions will be imposed by
resolution at a special meeting of the board of commissioners of Drainage District No. 4, after the
election on the propositions, if approved by a majority of the qualified electors within the district
voting at the election. A certified copy of the resolution will be furnished to the sheriff and ex officio
tax collector of a parish with a population between 245,000and 265,000 based on the latest federal
decennial census . The tax will be collected by the sheriff at the same time as the parish ad valorem
taxes and will enjoy the same recourse as parish ad valorem taxes for nonpayment and will prime
all other liens except parish ad valorem taxes.
Proposed law provides that publicly owned property will be exempt from the tax.
Proposed law provides that any election authorized in this proposed law may be held on any
Saturday prior to December 31, 2022, as provided by the governing authority of the district, or on
any date authorized by the election laws of the state. If the electors of the district authorize the tax,
any fee or tax currently imposed by the district for operation and maintenance may be discontinued
by the district governing authority for such period as such tax authorized by proposed law is
imposed, provided that no obligation of the district is impaired. The discontinuance of any such fee
or tax as provided herein will not affect the obligation to pay any such fee or tax previously imposed
which became due prior to discontinuation which has not been paid.
Effective August 1, 2022.
(Adds R.S. 38:1674.16.1 )