HLS 23RS-356 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 222
BY REPRESENTATIVE ZERINGUE
REVENUE SHARING: Provides for Revenue Sharing Distribution for Fiscal Year 2023-
2024
1 AN ACT
2To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2023-2024 and to provide for related matters.
4Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act, the following definitions shall apply and
6obtain:
7 (1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city of
8New Orleans, parish governing authorities, school boards, special taxing districts, and other
9bodies which were eligible for reimbursement or payment from the Property Tax Relief
10Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of the
11Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4) or
12any other taxing district for any millage specified in Section 9(B) of this Act. In the parish
13of Rapides, "tax recipient bodies" shall not include Red River Waterway District. In the
14parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15District, the Lafourche Basin Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19considered tax recipient bodies for any millage voted and levied for that purpose to the
20extent specifically provided in Section 9(B) of this Act.
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1 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
2bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
3had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
4Regular Session and were subsequently determined by the state treasurer to be ineligible for
5such participation under the provisions of Act 592 of the 1978 Regular Session. The
6exclusive listing of all such special taxing districts and other bodies is as follows:
7Acadia
8 Mermentau River Harbor & Terminal
9Allen
10 Elizabeth Recreation District #3
11 Kinder Recreation District #2--Maintenance
12 Hospital Service District #3--Maintenance
13Ascension
14 Lighting District #6
15 Lighting District #7
16Avoyelles
17 Red River Waterway District--Capital Outlay
18 Red River Waterway District--Operations
19Beauregard
20 Waterworks District #3--Ward 4
21 Waterworks District #3--Ward Bienville
22 Fire Protection District #6
23 Hospital Service District #2
24Caldwell
25 Columbia Heights Sewerage
26Cameron
27 Cameron Water District #1--Maintenance
28 Water District #7--Maintenance
29 Grand Lake Recreation District--Maintenance
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HB NO. 222
1 Water District #10--Maintenance
2 Fire District #10--Maintenance
3Catahoula
4 Hospital District #2
5 Claiborne
6 Hospital District #1
7Concordia
8 Recreation District #3--Maintenance
9 Fire Protection District #1
10Evangeline
11 Cemetery Tax District--Ward 4
12 Cemetery Tax District #1
13 Cemetery Tax District #6
14 Water District #1--Maintenance
15 Evangeline Parish School Board
16 Consolidated School District No. 2
17 Evangeline Parish School Board
18 Consolidated School District No. 7
19Grant
20 Hospital District #1
21 Recreational District #2
22Jefferson
23 Ambulance Service #1
24 Community Center Playground District #1
25 Community Center Playground District #10
26 Community Center Playground District #11
27 Community Center Playground District #12
28 Community Center Playground District #13
29 Community Center Playground District #14
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HB NO. 222
1 Community Center Playground District #15
2 Fire Protection District #5
3 Fire Protection District #6
4 Sewerage District #8
5 Sewerage District #9
6 Jefferson Hospital District #1
7LaSalle
8 Sewer Maintenance
9 Recreation District #5
10Livingston
11 Road Light District #2
12 Fire Protection District #1
13 Fire Protection District #4
14 Recreation District #3
15Morehouse
16 Bastrop Area Fire District #2
17 Fire District #1--Ward 6
18 Fire District #1--Ward 10
19Pointe Coupee
20 Sewerage District #1
21Rapides
22 Waterworks #11A--Maintenance
23 Recreational--Maintenance
24St. James
25 Road Light District #1A
26 Road Light District #2
27 Road Light District #4
28St. Landry
29 Fire Protection District #3
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HB NO. 222
1St. Martin
2 Sewerage District
3St. Mary
4 West St. Mary Parish Port Commission
5St. Tammany
6 Fire District #4
7 Fire District #5
8 Fire District #7
9 Fire District #9
10 Fire District #10
11 Recreation District #2
12Tangipahoa
13 Hospital District #1--Maintenance
14Union
15 Hospital Service--Tri-Ward
16 Hospital Service--East Union
17Vermilion
18 Ward 8 Public Cemetery
19 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
20other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
21which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
22Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
23listing of all such special taxing districts and other bodies is as follows:
24Assumption
25 Road Lighting District #2
26Bossier
27 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
28East Baton Rouge
29 Village St. George Fire District
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1Ouachita
2 Cooley Hospital Tax
3 Sterlington Sewerage District
4 Fire District No. 1--Maintenance
5 North Monroe Sewerage District No. 1--Maintenance
6 Road Light District #5
7 Road Light District #1
8 Road Light District #3
9 Road Light District #4
10 East Ouachita Recreational District
11Terrebonne
12 Road Lighting District No. 4
13 Road Lighting District No. 5--Maintenance
14 Road Lighting District No. 6
15 Road Lighting District No. 8--Maintenance
16 Road Lighting District No. 9--Maintenance
17 Road Lighting District No. 10--Maintenance
18 Fire Protection District No. 4-A--Maintenance
19 Fire Protection District No. 5--Maintenance
20 Fire Protection District No. 8--Maintenance
21 Fire Protection District No. 10--Maintenance
22 Sanitation District No. 1--Maintenance
23 Recreation District No. 1--Maintenance
24 Recreation District No. 4--Maintenance
25 Road Lighting District No. 1--Maintenance
26 Road Lighting District No. 2--Maintenance
27 Road Lighting District No. 3A
28 Fire Protection District No. 123--Maintenance
29 Fire Protection District No. 9--Maintenance
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1 Road Lighting District No. 7--Maintenance
2St. Tammany
3 Mosquito District No. 2(A)--10 mills
4 Mosquito District No. 2(B)--10 mills
5 (5)(a) In addition to the limitations herein above set forth, "tax recipient bodies" for
6purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
726 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
81, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
9not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
10to those taxes authorized and collected prior to January 1, 1978.
11 (b) "Population" shall mean that enumeration of persons within the state, its
12parishes, and incorporated municipalities determined by the Louisiana State University and
13Agricultural and Mechanical College Agriculture Center, Department of Agricultural
14Economics and Agribusiness, under the most recent federal-state cooperative program for
15local population estimates. Such determination shall be submitted to the state treasurer
16annually not later than January fifteenth of each calendar year. Any tax recipient body or
17incorporated municipality which is aggrieved by such determination may file a petition for
18administrative review with the state treasurer not later than March fifteenth of each calendar
19year hereafter. The estimates so submitted shall have no effect on the distribution for the
20fiscal year in which they are made but shall be utilized for purposes of this Act and for
21distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
22modify, or set aside in whole or in part, the determination of the Louisiana State University
23and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
24Economics and Agribusiness.
25 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
26with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
27of the current calendar year from the original tax rolls submitted to the commission prior to
28any adjustments thereto.
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1 (d) "Public school population" shall mean the enumeration of enrollments contained
2in the Department of Education Annual Report for the preceding school year.
3 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
4city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
5Board of New Orleans, the assessor for Orleans Parish, and the Orleans Parish School Board
6and reference in this Act to tax recipient bodies in the city of New Orleans shall refer only
7to the aforesaid entities.
8 Section 2. The revenue sharing fund for the Fiscal Year 2023-2024 shall consist of
9the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
10 Section 3. The amount to be distributed annually to each parish from the revenue
11sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
12the total fund which is equal to the ratio which the population of the parish bears to the total
13state population, and (b) an amount equal to that percentage of twenty percent of the total
14fund which is equal to the ratio which the number of homesteads in the parish bears to the
15total number of homesteads in the state. As used in this Section, the term "homesteads" shall
16mean that enumeration of adjusted homestead exemption claims filed with the assessors as
17determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
18year.
19 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
20funds herein allocated to the tax collectors of the respective parishes and to the city of New
21Orleans.
22 Section 5. That portion of the fund for the parish of Ouachita allocated to the
23Monroe City School Board shall be an amount which will reimburse said board, to the extent
24available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
25result of homestead exemptions based on the tax rolls for the current calendar year and shall
26be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
27the statutorily dedicated deductions for retirement systems. For the purpose of distribution
28of the balance of the revenue sharing funds the state treasurer may use the amount listed on
29the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
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1 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
2by the provisions of this Act, excluding such funds as are distributed directly to the city of
3New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
4due the Monroe City School Board ($1,184,778), shall form a special fund ($9,738,267) to
5be distributed as commissions to the tax collectors of the respective parishes, the city of New
6Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
7commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
8in Section 8 of this Act.
9 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
10distributed by the provisions of this Act, excluding such funds as are distributed directly to
11the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
12were due the Monroe City School Board ($1,184,778), shall form a special fund
13($1,996,754) to be distributed to the various retirement systems which were eligible for
14payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
15Act for distribution to such retirement systems, and shall make due payment thereof to each
16retirement system in the same proportion that the statutory deduction provided by law for
17the system bears to the total statutory deductions provided by law for all such retirement
18systems. For the purpose of distributing these retirement contributions, the state treasurer
19may use the statutory deductions determined by the Public Retirement Systems Actuarial
20Committee as per R.S. 11:103 for the previous calendar year.
21 B. The city of New Orleans shall make the deductions legally established for
22retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
23Session and shall make due payment in accordance with the statutory deductions provided
24by law for all such retirement systems. Notwithstanding the above provisions the city of
25New Orleans shall remit the following amounts for the indicated retirement systems for
26Fiscal Year 2023-2024: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
27and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
28Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
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1 Section 8. The respective percentages to be used in calculating tax collectors'
2commissions and retirement system distributions shall be as follows:
3 PARISH SHERIFF RETIREMENT
4 Acadia 1.491% 1.047%
5 Allen .739% .475%
6 Ascension 1.283% .985%
7 Assumption .871% .399%
8 Avoyelles 1.263% .811%
9 Beauregard .842% .583%
10 Bienville .596% .405%
11 Bossier 1.705% 2.281%
12 Caddo 5.490% 10.375%
13 Calcasieu 4.719% 6.051%
14 Caldwell .473% .319%
15 Cameron .498% .400%
16 Catahoula .468% .303%
17 Claiborne .543% .326%
18 Concordia .730% .486%
19 DeSoto .547% .349%
20 East Baton Rouge 7.118% 11.977%
21 East Carroll .443% .331%
22 East Feliciana .489% .238%
23 Evangeline .730% .525%
24 Franklin .731% .757%
25 Grant .614% .357%
26 Iberia 2.221% 1.847%
27 Iberville 1.391% .810%
28 Jackson .653% .495%
29 Jefferson 13.312% 13.856%
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1 Jefferson Davis .693% .766%
2 Lafayette 3.081% 2.843%
3 Lafourche 1.928% 1.958%
4 LaSalle .548% .349%
5 Lincoln .727% .922%
6 Livingston 1.679% 1.322%
7 Madison .443% .401%
8 Morehouse 1.001% .907%
9 Natchitoches 1.072% .775%
10 Ouachita 2.736% 3.200%
11 Plaquemines 1.436% 1.241%
12 Pointe Coupee .641% .422%
13 Rapides 3.250% 3.751%
14 Red River .421% .147%
15 Richland .655% .683%
16 Sabine .685% .517%
17 St. Bernard 3.467% 3.005%
18 St. Charles 1.060% .959%
19 St. Helena .446% .291%
20 St. James .928% .759%
21 St. John the Baptist 1.184% .704%
22 St. Landry 2.740% 2.013%
23 St. Martin 1.121% .626%
24 St. Mary 1.895% 1.826%
25 St. Tammany 2.752% 2.396%
26 Tangipahoa 2.773% 1.863%
27 Tensas .343% .266%
28 Terrebonne 2.233% 2.175%
29 Union .590% .409%
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1 Vermilion 1.220% 1.004%
2 Vernon 1.627% 1.112%
3 Washington 1.349% .922%
4 Webster 1.068% 1.131%
5 West Baton Rouge .747% .516%
6 West Carroll .464% .466%
7 West Feliciana .404% .188%
8 Winn .633% .377%
9 Section 9. All remaining funds shall be allocated and distributed as follows:
10 A. Subject to the provisions of Subsection B of this Section and except as provided
11by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
12distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
13jurisdiction an amount available after commissions and deductions which is necessary to
14offset losses attributable to homestead exemptions. In any parish which had excess funds
15in 1977, the amount available for the reimbursement of homestead exemption losses shall
16be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
17the number of homesteads in the parish increased or decreased from 1977 to 2022, together
18with any additional taxing bodies or millages authorized to participate on the same pro rata
19basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
20This restriction shall not apply to the parish of East Carroll and to parishes in which there
21were no excess funds in 1977. However, in the city of New Orleans the amount available
22for the reimbursement of homestead exemption losses shall be limited to the amount used
23for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
24its successor shall be limited solely to the amount used for the reimbursement of homestead
25exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
26amount shall be adjusted by the percentage by which the number of homesteads in the city
27of New Orleans increased or decreased from 1977 to 2022, together with any additional
28taxing bodies or millages authorized to participate on the same pro rata basis under the
29provisions of Subsection B of this Section.
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1 B. For purposes of this Subsection only, "tax recipient bodies" shall mean and
2include any recipient of funds hereunder, but limited solely to such specified disbursements.
3The millages listed are included solely as an identification aid for administrative purposes
4and the new tax approved by the electorate shall be eligible for distribution hereunder,
5regardless of fluctuations in millage caused by adjustments for reassessment or other
6purposes. In no event shall any amount be deemed available within the meaning of Article
7VII, Section 26 of the Constitution of Louisiana to reimburse losses attributable to
8homestead exemptions for taxes authorized after January 1, 1978, and any renewals thereof,
9with the following basic exceptions:
10 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
11original millage, shall share on a pro rata basis.
12 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978,
13and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
14authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
15assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
16and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
17mill tax authorized on November 7, 1978, for the parish law enforcement district, the 1 mill
18tax authorized April 5, 1997, for Water District #1, the 3 mills tax authorized November 21,
192002, for the parish library, and the 1 mill tax authorized July 16, 1994, for the
20Communications District 911 System, shall share on a pro rata basis with all other tax
21recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
22which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
23recipient bodies in the parish.
24 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
25May 1, 1978, to all other tax recipient bodies in the parish including the additional 3 mills
26authorized on April 5, 1980, for the law enforcement district and the assessor's original
27millage, the following new millages shall be reimbursed to the extent available:
28 School Board District 13--11.63 mills/September 16, 1978
29 School Board District 3--15.1 mills/September 16, 1978
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1 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
210.9 mill tax authorized January 16, 1999, for the library, the millage authorized October 7,
31989, for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
4additional mills for the law enforcement district and the assessor's original millage, but
5excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
6in the parish.
7 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
8to January 1, 1978, to all other tax recipient bodies in the parish and the assessor's original
9millage, the following new millages shall be reimbursed to the extent available:
10 Doyline School District No. 7--33.32 mills/August 1, 1979
11 Consolidated School District No. 3--10.51 mills/June 1, 1978
12 Minden School District No. 6--32.9 mills/May 1, 1980
13 Parish Library–12 mills/November 2004
14 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
15additional 7 mills authorized on April 4, 1981, for the law enforcement district, but
16excluding the sheriff's original millage, shall share on a pro rata basis with all other tax
17recipient bodies in the parish.
18 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
19Capital Improvement millages shall be limited to a total of 5.44 mills.
20 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
21collector's commission and the retirement systems' deductions shall form a special fund to
22be distributed as follows:
23 Parish Council - 57.40%
24 School Board - 27.25%
25 South Lafourche Levee District - 2.95%
26 Port Commission - 2.06%
27 Assessor - 3.32%
28 Bayou Lafourche Fresh Water District - 2.82%
29 North Lafourche Levee District - 4.20%
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1 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
2District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
3for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
4the district in Lafourche Parish.
5 (a) Of the amount distributed to the parish the following allocations shall be made:
6 Bayou Blue Fire District - 0.42%
7 Drainage District No. 1 - 0.90%
8 Drainage District No. 5 - 0.65%
9 Fire District No. 1 - 0.57%
10 Fire District No. 2 - 0.59%
11 Fire District No. 3 - 1.30%
12 Fire District No. 9 - 0.42%
13 Lafourche Ambulance District No. 1 - .61%
14 Recreation District No. 2 - 2.81%
15 Water District No. 1 - 3.02%
16 Health Unit - 3.04%
17 Recreation Commission - 5.05%
18 Recreation District No. 1 - 0.96%
19 Recreation District No. 8 - 0.61%
20 Drainage - 10.14%
21 Road Lighting - 4.24%
22 Public Buildings - 6.19%
23 Library - 6.24%
24 Criminal - 0.24%
25 Road District #1 - 5.46%
26 Drainage 1 of 12 - 0.20%
27 Drainage 2 of 12 - 0.11%
28 Drainage 3 of 12 - 0.14%
29 Juvenile Justice - 1.47%
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1 (b) The amount distributed to the school board shall be allocated as follows:
2 Schools - 24.31%
3 Special Education - 2.94%
4 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
5commission and the retirement systems' deductions, shall form a special fund to be
6distributed as follows:
7 Police Jury--48.5%
8 School Board--29.4%
9 Sheriff--11.9%
10 Police Jury--5.0% to be distributed to the district attorney
11 Lake Charles Harbor and Terminal District--2.8%
12 Assessor--2.3%
13 Vinton Harbor and Terminal District--0.1%.
14 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
15 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
16 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
17mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
18Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
19limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
20Fire District's millage shall be limited to 1.96 mills.
21 (13) In the parish of Assumption, the total parish allocation, excluding the tax
22collector's commission and the retirement systems' deductions, shall form a special fund to
23be distributed as follows:
24 Law Enforcement District - 30.77%
25 Police Jury - 30.25%
26 School Board - 28.72%
27 Assessment District - 10.26%
28 (14) The following new millages shall share on a pro rata basis with all other tax
29recipient bodies in their respective parishes:
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1Acadia
2 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
3 5th Ward Gravity Drainage District--5 mills/April, 1980
4 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
5 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
6 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
7 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
8 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
9 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
10 Library--4.25 mills/Jan. 19, 1985
11 Road Maintenance--3 mills/Nov. 28, 1981
12 Health Unit Mt.--1.06 mills/Nov. 28, 1981
13 Fire District #4 Maintenance – 8 mills/January 16, 1999
14 Assessor's original millage
15 Fire District #6 Maintenance–8.01 mills/June 15, 2000
16Allen
17 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
18 Assessor--5.23 mills/1990
19 Road Dist. #1--4.86 mills/1992
20 Road Dist. #1--20.69 mills/1995
21 Road Dist. #1A--8 mills/1995
22 Road District No. 2 Maintenance--7 mills/October 6, 1990
23 Road District No. 2 Maintenance--10 mills/July 18, 1992
24 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
25 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
26 Road District No. 3 Maintenance--10 mills/January 20, 1990
27 Road Dist. #3--30 mills/1995
28 Road Dist. #4--21.12 mills/1995
29 Road District No. 4 Maintenance--30 mills/March 10, 1992
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1 Library -- 10.76 mills/October 2002
2 Courthouse and Jail--4 mills/November 6, 2012
3 Road District 5--5.30 mills/November 6, 2012
4Ascension
5 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
6 Library Maintenance/Library--5.6 mills
7 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
8 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
9 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
10 Mental Health -- 2 mills/2000
11 Road Lighting District No. 1--5 mills/ January 16, 1993
12 Road Lighting District No. 2--5 mills/ January 16, 1993
13 Road Lighting District No. 3--5 mills/ January 16, 1993
14 Road Lighting District No. 4--5 mills/ January 16, 1993
15 Road Lighting District No. 5--5 mills/ January 16, 1993
16 Road Lighting District No. 6--5 mills/ January 16, 1993
17 Road Lighting District No. 7--5 mills/ September 27, 1986
18 Prairieville Fire District #3--11 mills/ July 16, 2005
19 Prairieville Fire District #3--10 mills/April 2, 2011
20 Assessor's original millage
21Avoyelles
22 All millages listed on the tax roll, except the sheriff's original millage, shall share on
23a pro rata basis.
24Beauregard
25 Law Enforcement District--5 mills/April 5, 1980
26 Assessor's original millage
27Bienville
28 Solid Waste--6 mills/April 7, 1984
29 Assessor's 1997 millage
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1Caddo
2 Fire Protection District No. 1--5 mills/July 16, 1983
3 Juvenile Court--0.12 mills/January 16, 1982
4 Jail Facilities--4.00 mills/April 5, 1980
5 Courthouse Maintenance--3.00 mills/January 16, 1982
6 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
7 Library--4.90 mills/April, 1988
8 Library--5.26 mills/April 1996
9 Fire Dist. No. 2--10 mills/April 7, 1984
10 Fire Dist. No. 3--10 mills/Sept. 29, 1984
11 Fire Dist. No. 4--10 mills/Nov. 6, 1984
12 Fire Dist. No. 5--10 mills/Nov. 6, 1984
13 Fire Dist. No. 6--10 mills/Jan. 19, 1985
14 Fire Dist. No. 7--10 mills
15 Fire Dist. No. 8--4 mills/1999
16 Fire Dist. No. 9--10 mills/Nov. 18, 1989
17 Fire Dist. No. 1--10 mills/1989
18 School Board Operations--11 mills/May 4, 1985
19 Public Works--6 mills/November 4, 1986
20 Public Facilities--0.92 mills
21 Jail--2 mills
22 Assessor's original millage
23 Parish Health Unit--1 mill/1990
24 Caddo Detention Center--3 mills/1990
25 Law Enforcement District--3 mills/November 6, 1990
26 Law Enforcement District--3.0 mills/October 16, 1993
27 BioMedical--2 mills/1993
28 Criminal Justice System--1.82 mills/October 20, 2001
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1Caldwell
2 Assessor's original millage
3 Recreation Maintenance--November 1995
4 Road Maintenance--May 1990
5Cameron
6 Law Enforcement District (Add.)--8 mills/April 7, 1990
7 Assessor's original millage
8Catahoula
9 All millages listed on the tax roll, except the sheriff's original millage, shall share on
10a pro rata basis.
11Claiborne
12 Assessment District
13 School District #13--12 mills/November 2, 1982
14 Law Enforcement District--6.25 mills/July 21, 1990
15 School Board Maintenance--2 mills/April 5, 1986
16 School Board Operations--5 mills/April 5, 1986
17 Police Jury Building--2 mills/March 30, 1985
18 Road, Street & Bridge Maintenance--1993
19 Road Equipment--1993
20Concordia
21 School Operation & Maintenance--23.25 mills/September, 1982
22 Library--All millages
23 Assessor's original millage
24 Law Enforcement District--12 mills/April 11, 1992
25 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
26East Baton Rouge
27 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
28 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
29 Fire Protection #4 (Central)– 10 mills/October 8, 1985
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Zachary Constitutional School -- 5 mills/November 15, 2003
2 Baker Constitutional School -- 5 mills/November 15, 2003
3East Carroll
4 Garbage District No. 1--7 mills/November 4, 1980
5 Parish Library--6.5 mills/May 22, 1989
6 Parish Health Unit--3 mills
7 Rural Fire District Maintenance--2 mills
8 Courthouse Maintenance--2 mills
9 Road Maintenance and Construction--0.75 mills/March 26, 1983
10 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
11 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
12 Assessor's original millage
13East Feliciana
14 Assessment District, 1997
15Evangeline
16 Consolidated School Dist. #2--9.47 mills/May 19, 1979
17 Basile New School Dist. #7--3.32 mills/May 19, 1979
18 Elderly Services--1 mill/Nov. 4, 1980
19 Ward 5 Fire Protection District--11.17 mills
20 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
21 Acadia-Evangeline Fire Protection District--0.97 mills
22 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
23 Fire District No. 2 -- 5 mills/1999
24 District Two Cemetery--1.07 mills
25 District Three Cemetery--1.07 mills
26 District Seven Cemetery--1.01 mills
27 Road District Two--10.00 mills (Additional)
28 Road District No. 5--10 mills/1997
29 Ward One Cemetery--1 mill/1997
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Ward Four Cemetery--1 mill/1997
2 Ward Five Cemetery--1 mill/1997
3 Road District Three--.48 mills/1987 and 5.0 mills/1996
4 Road District Four--10.00 mills (Additional)
5 Mamou Gravity Drainage District No. 5--1.56 mills
6 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
7 Durald Gravity Drainage District No. 4
8 Vidrine Gravity Drainage District No. 7
9 Assessor's original millage
10 Lone Pine Fire District–20 mills/November 21, 2012
11Franklin
12 Law Enforcement District--10 mills/July 10, 1982
13 Assessor's original millage
14 Library--7 mills/1990
15 Health Unit--3.0 mills/November 6, 1990
16 Parish Equipment--8.0 mills/October 16, 1993
17 Drainage Maintenance--11 mills/October 16, 1993
18 Courthouse Maintenance--4 mills/October 16, 1993
19Iberia
20 Recreation District No. 8--1.85 mills/November 13, 1993
21 Assessment District
22Iberville
23 Law Enforcement District (Additional)--5 mills/December 8, 1979
24 Assessor's original millage
25Jackson
26 Additional Support to Public Sch.--7.07 mills/July 28, 1979
27 Law Enforcement District--8 mills/May 16, 1981
28 Library--All millages
29 Assessment district
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1Jefferson
2 West Jefferson Levee District--All millages
3 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
4 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
5Lafayette
6 Lafayette Parish Public Library--1.09 mills/May, 1979
7 School Board--10 mills/May 4, 1985
8 Lafayette Parish Sheriff--5.0 mills/May, 1980
9 Assessor's original millage
10 Bayou Vermilion District--All maintenance taxes prior to 1990
11LaSalle
12 Law Enforcement District (Additional)--8.2 mills
13 Library--November 1995
14 Road District 2B--3.09 mills/April 16, 1988
15 Road District 2BN--1.03 mills/April 16, 1988
16 Ambulance Tax--0.65 mills
17 Road and Bridge--0.66 mills
18 Health Unit--0.23 mills
19 Fair Tax--0.09 mills
20 Special B & C 1A--0.19 mills
21 Sewer Maintenance--6.04 mills
22 Fire District--5.32 mills
23 Little Creek-Searcy Volunteer Fire District -- 20 mills
24 Summerville-Rosefield Volunteer Fire District -- 20 mills
25 Eden-Fellowship Volunteer Fire District -- 9.79 mills
26 Whitehall Volunteer Fire District -- Operations -- 10 mills
27 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
28 Recreation District #22--1.05 mills
29 Assessor's original millage
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1Lincoln
2 Library Const./Mt.--0.75 Mills/January 21, 1978
3 Law Enforcement District (Additional)--8.5 mills/July 22,1992
4 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
5 School-Special Repair & Equip.--0.15 mills/May 18, 1979
6 Library--0.71 mills/January 15, 1983
7 Assessor's original millage
8Livingston
9 Law Enforcement District (Special)--12.19 mills/1976
10 Recreation District #3--2 mills/May 19, 1979
11 School District No. 5--5 mills/November 2, 1982
12 Fire District No. 1--10.04 mills/1986
13 Fire District No. 5--10 mills/Nov. 6, 1984
14 Fire District No. 7 -- 5 mills/1999
15 Fire District No. 10--10.33 mills/1985
16 Fire District No. 11--All millages
17 Roads & Bridges--5 mills/November 3, 1992
18Madison
19 Assessor's original millage
20Morehouse
21 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
22 Assessor's original millage
23 Library--1 mill/ Jan. 20, 1990
24Natchitoches
25 Law Enforcement District (Additional)--10 mills/May 16, 1981
26 Fire District No. 6--7 mills
27 Parish Ambulance Tax
28 Fire District No. 7--10 mills
29 Goldonna Area Fire Protection Dist. No. 2
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Library--3 mills/1988
2 Assessor's original millage
3City of New Orleans
4 Board of Assessors' original millage
5Ouachita
6 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
7 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
8 Ouachita Parish Assessment District
9 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
10 Library -- 7.75 mills/1995
11Plaquemines
12 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
13 Law Enforcement District (Additional)--5 mills/May 4, 1985
14 Water--2.47 mills in 1992
15 Library--1.24 mills in 1992
16 Pollution Control--2.47 mills in 1992
17 Road Maintenance--1.86 mills in 1992
18 Public Health--1.24 mills in 1992
19 Waste Disposal--3.69 mills in 1992
20 Incineration--1.24 mills in 1992
21 Hospital--2.54 mills in 1992
22 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
23 Assessor's original millage
24Pointe Coupee
25 Law Enforcement District (Additional)--10 mills/April 4, 1981
26 School Board--5.83 mills/April 4, 1981
27 Library--1.22 mills/April 4, 1981
28 Fire Protection Dist. #1--All maint. millages prior to 1991
29 Fire Protection District #2--3 mills/October 17, 1981
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Fire Protection District #3--3 mills/October 17, 1981
2 Fire Protection District #4--3 mills/October 17, 1981
3 Fire Protection District #5--5 mills/October 17, 1981
4 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
5 Assessor's original millage
6Rapides
7 Rapides Parish School Board--.20 mills/April 1, 1978
8 Rapides Parish School Board--15.20 mills/May 13, 1978
9 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
10 Road District 1A (Ward 4)
11 Road District 2C
12 Road District 3A
13 Road District 5A
14 Road District 6A (Ward 6)
15 Road District 7A (Ward 7)
16 Road District 36 (Ward 8)
17 Road District 9B (Ward 9)
18 Road District 10A (Ward 10)
19 Road District 2B (Ward 11)
20 Fire District #8 (Maint.)--20 mills/April 30,1983
21 School District No. 11 (Ward 10)--2 mills/May 7, 1980
22 School District No. 50 (Ward 11)--2 mills/September 11, 1982
23 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
24 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
25 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
26 Fire District No. 5--20 mills/Nov. 4, 1986
27 Fire District No. 3--12 mills/Oct. 19, 1985
28 Fire District No. 7--6 mills/May 3, 1986
29 Fire District No. 9
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Fire District No. 10--20 mills/Nov. 4, 1986
2 Fire District No. 11
3 Fire District No. 12
4 Assessor's original millage
5 Plainview Fire District No. 10--10 mills/1990
6 Fire District #4
7 Fire District #7
8 Senior Citizens
9 Buckeye Recreational District
10 Flatwoods Fire District
11 Law Enforcement District (Additional)--Nov. 6, 1984
12 Fire District No. 6--20 mills
13 Library--6.0 mills/January 15, 1994
14 Library--1.00 mill/September 30, 2006
15 Recreational District Ward 9--6.14 mills/November 17, 2001
16Red River
17 Law Enforcement District (Additional)--5 mills/April 5, 1980
18St. Bernard
19 St. Bernard Port, Harbor and Terminal District--All millages
20 Library--All millages
21St. Charles
22 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
23 Library--3 mills/September 27, 1986
24 Law Enforcement District –3.75 mills/July 16, 2005
25 Assessor's original millage
26St. Helena
27 Parishwide Road District Maintenance
28 Road District #1 Maintenance
29 Sub-Road District #2 of Road District #2 Maintenance
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Road District #3 Maintenance
2 Road District #4 Maintenance
3 Road District #5 Maintenance
4 Road District #6 Maintenance
5 Parish Library
6 Fire Protection District #5 Maintenance
7 Law Enforcement District--10 mills/May 3, 1986
8 Assessor's original millage
9 Sub-Road District #1 of Road District #2
10 Fire Protection District #2
11 Fire Protection District #3
12 Florida Parishes Juvenile Detention Center--3 mills/1995
13St. James
14 St. James Hospital Board--4.31 mills/May 18, 1979
15 Gramercy Recreation District--5 mills/May 18, 1979
16 Law Enforcement District--6.00 mills/July 16, 1988
17 Assessment District, 1985
18St. John
19 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
20 Assessor's original millage
21St. Landry
22 Gravity Drainage District No. 1 of Ward 2
23 Fire District #3
24 Fire District #2
25 Fire District No. 5
26 St. Landry Parish School Board--12 mills/May 3, 1986
27 Jail Maintenance Tax--1 mill/April 30, 2011
28 Fire District No. 6
29 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Road District #11A, Sub-1--10.00 mills/1993
2 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
3 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
4 Road District #12, Ward 2--2.65 mills/January 1, 1979
5 Road District #1, Ward 3
6 Road District #4--10 mills/July 21, 2001
7 Road District #5--15 mills/1993
8 Road District #6--15 mills/ May 4, 2002
9 Assessor's original millage
10 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
11 Fire District #1
12St. Martin
13 Assessor's original millage
14St. Mary
15 Wax Lake East Drainage District
16 Sub Gravity Drainage District of Wax Lake East
17 Assessor--2.9 mills/1982
18 Hospital Service District No. 1--7.88 mills/1999
19 Hospital Service District No. 1--6 mills/1999
20 Hospital Service District No. 1--3.47 mills/2003
21St. Tammany
22 All millages listed on the tax roll, and in particular the parish library millages
23authorized on April 5, 1980, and May 5, 1984, with the exception of the sheriff's original
24millage, shall share on a pro rata basis.
25Tangipahoa
26 Road Lighting District No. 2--5 mills/July 21, 1990
27 Library--.60 mills/1984
28 Library Maint.--2.60 mills/May 4, 1985
29 Garbage District # 1 Maint.--10 mills/March 26, 1983
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Road District # 7 Maint.--5 mills/Sept. 11, 1982
2 Fire Dist. #1--2.10 mills/1978
3 Fire Protection District No. 1--7 mills/1998
4 Fire Dist. #1--5.65 mills/1996
5 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
6 Fire Dist. #2--10 mills/1996
7 Law Enforcement District (Additional)--10 mills
8 Drainage District #4 Maint.--3 mills/April 30, 1983
9 Assessor's original millage
10 Gravity Drainage District No. 5--5 mills/April 7, 1990
11 Florida Parishes Juvenile Detention Center--3 mills/1995
12 Pontchatoula Recreation Dist.--10 mills/1996
13 Independence Recreation Dist.--15 mills/1996
14 Hammond Alternate School -- 3 mills/1996
15 Hammond Recreation District No. 1 – 10 Mills/November 10, 2010
16Tensas
17 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
18 Medical Services--12 mills/February 28, 1987
19 Assessor's additional millage--1988
20Terrebonne
21 All millages listed on the tax roll, except the sheriff's original millage, shall share a
22pro rata basis.
23Vermilion
24 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
25 Road District No. 3--5 mills/1979
26 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
27 Library -- 1.12 mills/1994
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1Washington
2 Washington Schools Spec. Main./Op.--0.90 mills/1984
3 School District #2 Maintenance--0.98 mills/1981
4 School District #2 Support--0.98 mills/1981
5 Bogalusa City Schools Main./Op.--23 mills/1989
6 Library--4.57 mills/1987
7 Angie School--5 mills/1990
8 Assessor's millage
9 Rich. FD #2 -- 8 mills/1998
10 Bonner Creek Fire Dist.--8.46 mills/1987
11 Bonner Creek Fire Dist.--5 mills/1996
12 Spring Hill Fire Dist. #8--5.73 mills/1995
13 Spring Hill Fire District #8 -- 6 mills/1998
14 Mt. Herman Fire Dist. #9--16 mills/1995
15 Pine Fire Dist. #4--10 mills/1995
16 Angie Fire Dist. #5--10 mills/1992
17 Varnado Fire Dist. #6--10 mills/1992
18 Fire Dist. #7--5 mills/1996
19 Fire Dist. #7--12.27 mills/1992
20 Hayes Creek Fire District #3--17 mills/1999
21 Florida Parishes Juvenile Detention Center--3 mills/1995
22West Baton Rouge
23 Law Enforcement District (Additional)--5 mills/1980
24 Assessment District of West Baton Rouge Parish–1.35 mills/1985
25West Carroll
26 Ward 1 Road Maintenance--5.45 mills
27 Ward 2 Road Maintenance--4.59 mills
28 Ward 2 Special Tax--Road District #2--2.75 mills
29 Ward 3 Road Maintenance--4.96 mills
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are additions. HLS 23RS-356 ORIGINAL
HB NO. 222
1 Ward 3 Special Tax--Road Dist. #3--2.98 mills
2 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
3 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
4 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
5 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
6 Ward 5 Road Maintenance--4.78 mills
7 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
8 Public Health Unit Maintenance--1.5 mills/ 1980
9 Roads & Bridges--8 mills/March 30, 1985
10 School Parishwide Maintenance--10 mills/ 1990
11 Assessment District
12West Feliciana
13 Law Enforcement District (Additional)--6 mills/1986
14 Assessor's original millage
15Winn
16 Law Enforcement District (Additional)--8 mills/1981
17 Assessor's original millage
18 Library -- 1979 millage
19 Library -- 3 mills/1999
20 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
21less than the amount required to reimburse tax losses on the basis of the tax rolls of the
22current calendar year as provided in Subsection A of this Section, the tax collector and the
23city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
24within the parish so that the lesser amount received by each tax recipient body shall be
25proportionate to the reduction in the total amount distributed to each parish, and the amount
26distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
27upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
28Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
29Terminal District shall receive a minimum of $125,000 and, in Allen Parish the Special Law
Page 32 of 47
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HB NO. 222
1Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
2minimum of $36,500.
3 (2) No bond millages levied to service bonds under the authority of Louisiana
4Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
5Constitution of 1921 or any other constitutional or statutory authority for the issuance of
6general obligation bonds shall share in the proceeds of this Act and the governing authority
7of the issuing political subdivision shall levy and collect or cause to be levied and collected
8on all taxable property in the political subdivision ad valorem taxes sufficient to pay
9principal and interest and redemption premiums, if any, on such bonds as they mature; the
10only exceptions to this prohibition shall be specifically included in this Subsection. In the
11parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
12otherwise eligible to participate in the revenue sharing fund may use the funds for the
13retirement of the principal, interest, or premium, if any, or any combination thereof, of any
14outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
15millage authorized in 1975 for the parish health unit shall share as an operation and
16maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
17Tax and the Ward 10 School District Construction Tax shall each share as an operation and
18maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
19#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
20the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
21Bond millages may share in the parish of Sabine; however, if there are no excess funds those
22millages levied for operation and maintenance of those taxing districts eligible for
23reimbursement shall have priority for reimbursement to the extent that funds are available.
24In the parish of Bossier, bond millages and operation and maintenance millages shall share
25on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
26therein.
27 (3) In the parish of St. Tammany, the parish governing authority shall make
28available out of its allocated funds a sufficient amount for the operation and maintenance of
29the food stamp offices and the service office for veterans established under R.S. 29:261. In
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HB NO. 222
1the parish of St. Tammany, the parish governing authority shall make available out of its
2allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
3any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
4Registrar of Voters Office, the parish governing authority shall make available out of its
5allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
6Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
7distributed to the St. Charles Department of Community Services to be used for the
8operation of an outreach program at the St. Rose Community Center. Of the funds allocated
9within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
10 Section 10. In the event the distribution to the tax collector in each parish and to the
11city of New Orleans is more than the amount necessary to satisfy the requirements of
12Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
139 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
14days after receipt thereof, shall distribute such remaining excess amount as follows, except
15as otherwise provided in Subsection D of this Section:
16 A. The portion of the excess equal to the ratio that the parish public school
17population bears to the total population of the parish shall be allocated and distributed to the
18respective city and parish school boards in the parish proportionate to the public school
19population of each.
20 B. The next portion of the excess remaining after allocation and distribution to the
21school boards, equal to the ratio that the total population of all incorporated areas in the
22parish bears to the total parish population, shall be allocated and distributed to the respective
23incorporated municipalities of the parish proportionate to the respective population of each.
24 C. The remaining portion of such excess, if any, after allocation and distribution to
25the school boards and incorporated areas of a parish, shall be allocated and distributed to the
26parish governing authority.
27 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
28include any recipient of excess funds hereunder. In the following parishes the tax collector
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HB NO. 222
1thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
2thereof, shall distribute such excess amount as follows:
3 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
4governing authority.
5 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
6percent thereof to the parish governing authority, and twenty-five percent thereof to the
7parish school board.
8 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
9and thirty percent thereof to the Orleans Parish School Board.
10 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
11twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
12incorporated municipalities in the parish, to be distributed to such incorporated
13municipalities pro rata on a population basis. However, no less than twenty-five percent of
14the funds distributed to the parish governing authority in this Paragraph shall be utilized for
15existing drainage projects and for providing for additional pumps for those projects and
16excluding normal labor operating costs and other normal operational costs; such funds may
17also be used to repair parish property damaged by storms.
18 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
19Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
20parish governing authority, twenty-five percent thereof to the parish school board except that
21in the parish of Washington, which has a dual parish and city school administration, the
22twenty-five percent to the school boards shall be prorated between the parish and city school
23systems on the basis of public school population, and twenty-five percent thereof to the
24incorporated municipalities in the parish, to be distributed to such incorporated
25municipalities pro rata on a population basis, except that in the parish of West Feliciana the
26initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
27twenty-five percent for incorporated municipalities shall be distributed to the town of St.
28Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
29excess shall be retained by the sheriff.
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1 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
2the public school population of the parish bears to the total population of the parish shall be
3allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
4allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
5excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
6incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
7to each incorporated municipality and the balance thereof to be distributed to such
8incorporated municipalities pro rata on a population basis.
9 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
10the operation of two food processing plants and the remainder as follows: twenty-five
11percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
12the parish school board for use by the school board; twenty-five percent to the municipalities
13of the parish, out of which five hundred dollars shall first be given to each municipality and
14the balance shall be distributed to the municipalities on the basis of the formula applying to
15the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
16 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
17parish governing authority, thirty-three percent thereof to the parish school board, and
18twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
19to such incorporated municipalities pro rata on a population basis; prior to the distribution
20of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
21amount equal to any increase in the sheriff's commission deducted from library taxes over
22and above the percentage authorized to be deducted in the 1975 calendar year; and the
23balance of the excess shall be distributed as provided in this Paragraph. However, in the
24parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars of
25the excess, in addition to the commission provided in Section 6 of this Act, and the balance
26of the excess shall be distributed as provided in this Paragraph; and further, in the parish of
27Concordia, the tax collector shall retain the sum of thirty-five thousand dollars of the excess,
28in addition to the commission provided in Section 6 of this Act, and the balance of the excess
29shall be distributed as provided in this Paragraph.
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1 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
2governing authority, thirty percent thereof to the parish school board, and thirty percent
3thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
4municipalities pro rata on a population basis.
5 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
6governing authority, thirty-five percent thereof to the parish school board, and thirty percent
7thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
8municipalities pro rata on a population basis.
9 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
10Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
11Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
12governing authority, thirty-three and one-third percent thereof to the parish school board, and
13thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
14be distributed to such incorporated municipalities pro rata on a population basis. Further,
15in the parish of Evangeline the additional excess funds received by the school board as a
16result of the change in percentages from those provided in Act 719 of the 1975 Regular
17Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
18salaries or benefits to those school board employees to the same level or amount as were
19paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
20excess funds are insufficient to restore the salaries or benefits to their former level or
21amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
22Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
23for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
24dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
25provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
26thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
27operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
28fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
29this Act, and the balance of the excess shall be distributed as provided above in this
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1Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
2of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
3expenses of voter canvass required by law. In the parish of East Carroll the tax collector
4shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
5provided in Section 6 of this Act, and the balance of the excess shall be distributed as
6provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
7to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
8governing authority before receiving its part designated in this Paragraph, by resolution
9passed by the parish school board before receiving its part as designated in this Paragraph,
10and a resolution from each municipality in said parish; each of the above bodies in Claiborne
11Parish may provide the same or a different percentage for the sheriff but not to exceed ten
12percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
13of ten percent of the excess to be received by the cities of Minden and Springhill and upon
14passage of resolutions authorizing same by respective governing authorities may retain
15amounts fixed in the resolution not to exceed ten percent of excess received by the police
16jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
17 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
18and one-third percent thereof to the parish governing authority, thirty-three and one-third
19percent thereof to the parish school board, and thirty-three and one-third percent thereof of
20such excess amount to the incorporated municipalities in the parish, in the same amounts of
21funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
22Extraordinary Session except:
23 (a) If the amount of excess funds is insufficient to supply the amounts distributed
24in 1972 to each incorporated municipality in the parish, the amount to be allocated and
25distributed to each incorporated municipality shall be reduced by the ratio that the amount
26of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
27to the total amount of excess funds then so distributed to all of the incorporated
28municipalities in the parish; or
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1 (b) If the amount of such excess funds exceeds the amount necessary to supply the
2same amounts of excess funds distributed in 1972 to each incorporated municipality in the
3parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
4each incorporated municipality in the parish in the ratio that the population in each bears to
5the total population of all of the incorporated municipalities in the parish.
6 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
7thousand dollars of such excess amount, in addition to the commission provided in Section
86 of this Act, to be used for the operation and maintenance of his department, and the
9balance of the excess shall be distributed as provided above in this Paragraph.
10 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
11percent thereof to the parish governing authority, thirty percent thereof to the city and parish
12school boards to be prorated between the city and parish school boards on the basis of public
13school population, and thirty-seven percent thereof to the incorporated municipalities in the
14parish, to be distributed to such incorporated municipalities pro rata on a population basis.
15 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
16authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
17the incorporated municipalities in the parish, to be distributed to such incorporated
18municipalities pro rata on a population basis.
19 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
20the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
21the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
22Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
23sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
24subsequent twelve-month period. However, twenty thousand dollars of such excess funds
25shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
26Central, Brownsfield and East Side.
27 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
28parish governing authority, thirty-three and one-third percent thereof to the parish school
29board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
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1parish, two thousand one hundred dollars to be distributed to each incorporated municipality
2and the balance thereof to be distributed to such incorporated municipalities pro rata on a
3population basis.
4 (17) In the parish of Beauregard, forty percent thereof to the parish governing
5authority, thirty-five percent thereof to the parish school board, and twenty-five percent
6thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
7municipalities pro rata on a population basis.
8 (18) In the parish of Morehouse, one-third thereof to the parish school board,
9one-third thereof to the parish governing authority, and one-third thereof to the incorporated
10municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
11a population basis.
12 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
13thereof to the parish governing authority.
14 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
15authority, the first two hundred thousand dollars of which shall be used for existing parish
16roads.
17 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
18governing authority, one-third thereof to the parish school board, and one-third thereof to
19the incorporated municipalities in the parish, to be distributed to such incorporated
20municipalities pro rata on a population basis. Prior to the distribution of any excess funds
21in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
22a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
23dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
24however, none of these monies are to be used for salaries and provided that this amount is
25spent to directly assist the students, and the balance of the excess shall be distributed as
26provided above in this Paragraph.
27 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
28be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
29thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
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1one-third percent thereof to the parish school board, and thirty-three and one-third percent
2thereof to the incorporated municipalities pro rata on a population basis.
3 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
4Vermilion Parish assessor.
5 (24) In the parish of Red River, the initial distribution shall be two thousand five
6hundred dollars to the National Guard Armory located in said parish and the balance of the
7excess shall be distributed as provided in Subsections A, B, and C of this Section.
8 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
9be distributed to the Assumption Parish Assessor, with the residual being distributed as
10provided in Subsections A, B, and C of this Section.
11 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
12until the parish or expending authority or agency has received the approval of a majority of
13the legislative delegation representing the parish, the senators and representatives each
14having an equal vote, provided that if there is a tie vote, the parish or expending authority
15or agency shall have one vote in order to break the tie vote.
16 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
17distributed to any recipient by the tax collector of the parish of Evangeline as provided in
18this Section until approval of such distribution of excess funds to each recipient thereof has
19been granted by the member or members of the House of Representatives and the Senate
20who represent the parish in the legislature. Such approval shall be requested by the chief
21executive officer of the recipient body who shall submit to the respective members of the
22legislature a written request for such excess funds, such written request to contain the
23amount of excess funds requested and the purpose for which they will be expended. Upon
24receipt, but only upon receipt, by the tax collector of the written approval of such a request
25from each of the members of the legislature who represent the parish, the tax collector of the
26parish shall make the distribution requested provided that such distribution is in compliance
27with the provisions of this Act and particularly other provisions of this Section.
28 Section 11. The parish governing authority shall have the power and authority to
29expend such excess funds received by it for any governmental purpose or function and may
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1allocate and distribute any portion of such excess funds received by it to its tax recipient
2bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
3 Section 12. In accordance with the provisions of this Act, the amount to be
4distributed to each parish and to the city of New Orleans during the Fiscal Year 2023-2024
5shall be as follows:
6 Total Due Sheriff's Retirement
7PARISH FY 2023-2024 Fund Contribution
8ACADIA $1,155,480 $145,198 $20,906
9ALLEN 467,048 71,966 9,485
10ASCENSION 2,564,599 124,942 19,668
11ASSUMPTION 419,446 84,820 7,967
12AVOYELLES 797,037 122,994 16,194
13BEAUREGARD 734,076 81,996 11,641
14BIENVILLE 260,997 58,040 8,087
15BOSSIER 2,474,742 166,037 45,546
16CADDO 4,484,371 534,630 207,163
17CALCASIEU 4,016,827 459,548 120,824
18CALDWELL 207,050 46,062 6,370
19CAMERON 122,318 48,497 7,987
20CATAHOULA 190,762 45,575 6,050
21CLAIBORNE 290,029 52,879 6,509
22CONCORDIA 379,986 71,089 9,704
23DESOTO 565,352 53,268 6,969
24EAST BATON ROUGE 8,644,757 693,169 239,151
25EAST CARROLL 134,110 43,141 6,609
26EAST FELICIANA 396,469 47,620 4,752
27EVANGELINE 646,559 71,089 10,483
28FRANKLIN 407,036 71,187 15,115
29GRANT 456,750 59,793 7,128
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1IBERIA 1,393,277 216,287 36,880
2IBERVILLE 600,753 135,459 16,174
3JACKSON 301,609 63,591 9,884
4JEFFERSON 8,382,812 1,296,357 276,670
5JEFFERSON DAVIS 635,318 67,486 15,295
6LAFAYETTE 4,729,461 300,036 56,768
7LAFOURCHE 1,516,396 187,754 39,096
8LASALLE 298,853 53,366 6,969
9LINCOLN 893,007 70,797 18,410
10LIVINGSTON 2,864,028 163,506 26,397
11MADISON 187,487 43,141 8,007
12MOREHOUSE 505,241 97,480 18,111
13NATCHITOCHES 727,940 104,394 15,475
14ORLEANS 6,981,049 0 0
15OUACHITA 3,017,873 266,439 63,896
16PLAQUEMINES 445,591 139,842 24,780
17POINTE COUPEE 428,685 62,422 8,426
18RAPIDES 2,586,331 316,494 74,898
19RED RIVER 158,297 40,998 2,936
20RICHLAND 406,017 63,786 13,638
21SABINE 465,080 66,707 10,323
22ST. BERNARD 845,681 337,626 60,002
23ST. CHARLES 1,037,107 103,226 19,149
24ST. HELENA 228,620 43,433 5,811
25ST. JAMES 401,565 90,371 15,155
26ST. JOHN 846,582 115,301 14,057
27ST. LANDRY 1,630,777 266,829 40,195
28ST. MARTIN 1,050,581 109,166 12,500
29ST. MARY 1,004,751 184,540 36,461
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1ST. TAMMANY 5,293,152 267,997 47,842
2TANGIPAHOA 2,632,970 270,042 37,200
3TENSAS 81,947 33,402 5,311
4TERREBONNE 2,125,853 217,456 43,429
5UNION 433,096 57,456 8,167
6VERMILION 1,153,424 118,807 20,047
7VERNON 942,805 158,442 22,204
8WASHINGTON 896,407 131,369 18,410
9WEBSTER 757,587 104,005 22,583
10WEST BATON ROUGE 541,882 72,745 10,303
11WEST CARROLL 199,894 45,186 9,305
12WEST FELICIANA 281,428 39,343 3,754
13WINN 272,985 61,643 7,528
14TOTAL $90,000,000 $9,738,267 $1,996,754
15 Section 13. The state treasurer shall distribute one-third of the total amount herein
16allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
17Orleans Parish to the city of New Orleans, not later than the first day of December in each
18year, one-third thereof not later than the fifteenth day of March in each year and one-third
19thereof not later than the fifteenth day of May in each year, and each one-third of the total
20allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
21of this Act; however, the legislative auditor may authorize the granting of additional sums
22due any recipient in advance upon a showing that the advance receipt of such funds is
23reasonably necessary. If the state treasurer does not distribute the fund on or before the dates
24specified in this Act, any interest or other income derived by the state from the parish
25allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
26together with the principal amounts due the parishes under the provisions of this Act. Any
27interest or other income derived by the parish tax collector or the city of New Orleans from
28the investment or other use of such total parish allocations received from the state treasurer,
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1earned prior to the distributions within the parish as required by the foregoing provisions of
2this Act, shall be paid over a pro rata basis together with the principal amounts due the local
3recipients under the provisions of this Act upon distribution thereto, and the parish tax
4collectors or the city of New Orleans may retain only investment income earned on that
5portion of the total parish allocation to which they are otherwise entitled under the provisions
6of this Act. In light of the fact that all assessment roll figures will not be available in time
7to base the December distribution by the treasurer on current figures, the distribution of
8funds on the first day of December pursuant to this Act shall be based on the distribution
9figures for Fiscal Year 2022-2023. The remaining two distributions on the fifteenth day of
10March and the fifteenth day of May shall be based on current figures for Fiscal Year
112023-2024, and such distributions shall be adjusted to compensate for the differences
12resulting in the use of the Fiscal Year 2022-2023 figures for the December distribution.
13 Section 14. On or before such date as shall be established by the state treasurer, each
14tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
15shall file with the state treasurer, on such forms as the state treasurer may require, all
16information necessary to the computation of the funds to be distributed within the parishes,
17including, but not limited to, a listing of all such local entities seeking eligibility for funds
18as a tax recipient body under the qualifications set out in Section 1(A) of this Act, all new
19millages of such tax recipient bodies as are listed in Section 9(B) of this Act, and all
20remaining authorities on the tax rolls which are otherwise ineligible to participate in the
21distribution of revenue sharing funds as tax recipient bodies. The listing shall include such
22verification for eligibility as may be required by the state treasurer and, notwithstanding the
23provisions of Section 12 of this Act, no revenue sharing funds shall be distributed prior to
24receipt and acceptance by the state treasurer of such information and verification. The same
25authorities shall in the same manner submit to the state treasurer a statement of the amount
26of revenue sharing funds distributed to each recipient of such funds, including the amount
27deducted for sheriffs' commissions and for retirement system contributions and shall state
28clearly on such forms the amount of the distribution to each such recipient which is derived
29from excess funds and the amount of such distribution which represents reimbursement for
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1tax losses by reasons of the homestead exemption. Such statement shall also include the
2amount of any revenue sharing funds which remain to be distributed and the recipients to
3which such remaining funds will be distributed.
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 222 Original 2023 Regular Session Zeringue
Abstract: Provides for the allocation and distribution of the Revenue Sharing Fund for FY
2023-2024.
Paragraphs (1) through (8) of this digest contain no changes from FY 2022-2023 and only
restate the general provisions of last year's distribution.
(1)Provides for the annual allocation and distribution of the state revenue sharing fund
in the amount of $90,000,000 for FY 2023-2024. The parish allocation is determined
by the parish's percentage of the total state population (80% of the revenue sharing
fund) and the parish's percentage of the total number of homesteads in the state (20%
of the revenue sharing fund).
(2)Requires the state treasurer to remit the total parish allocation in three allotments no
later than Dec. 1, March 15, and May 15, and further requires the sheriff to distribute
such funds to the tax recipient bodies within 15 days after receipt. Authorizes the
sheriff to distribute the first payment based on the previous year pending receipt of
the current tax rolls and requires adjustments on the final two payments.
(3)The constitution mandates payment, on a first priority basis from the parish
allocation, of the sheriff's commission, retirement systems' deductions, and
reimbursement to eligible tax recipient bodies for ad valorem taxes lost as a result
of the homestead exemption; any monies remaining in the parish allocation after
such payments are made are referred to as "excess funds" and are distributed on the
basis of a local formula contained in the Act.
(4)Provides that in any parish which had excess funds in 1977, except E. Carroll, the
amount available for the reimbursement of homestead exemption losses shall be
limited to the amount used for that purpose in 1977, adjusted by the percentage by
which the number of homesteads in the parish increased from 1977 to 2021.
Prohibits participation of new millages levied after Jan. 1, 1978, unless authorized
to participate on the same pro rata basis by the local legislative delegation.
(5)Prohibits general obligation bond millages from participating in revenue sharing and
restates the constitutional mandate that the issuing authority levy sufficient millage
on all taxable property to pay annual debt requirements. Excepts Sabine Parish with
operation and maintenance millages having first priority over bond millages, excepts
Natchitoches Parish with maintenance and bond millages sharing pro rata, excepts
the BREC Capital Improvement Tax in E. Baton Rouge Parish, and excepts all bonds
in Bossier Parish.
(6)Requires that all local distribution authorities file with the state treasurer all
information necessary for the computation and verification of amounts due the
eligible taxing bodies, and provides that no funds shall be distributed prior to receipt
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of such information. Directs the state treasurer and sheriff to pay to a recipient any
earnings received from the investments of the parish allocation.
(7)Retains all prior authorized participation from Act No. 197 of the 2022 R.S.
(Revenue Sharing Bill).
(8)The population shall be determined by the LSU AgCenter, Dept. of Agricultural
Economics and Agribusiness, under the most recent federal-state cooperative
program for local population estimates.
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