GREEN SHEET REDIGEST
HB 218 2024 Regular Session Bagley
DISTRICTS/FIRE PROTECT: Authorizes Caddo Parish Fire District No. Four to levy
a sales and use tax.
DIGEST
Present law establishes Caddo Parish Fire District No. 4 and provides for its purpose,
functions, and authority.
Proposed law authorizes Caddo Parish Fire District No. 4 to levy a sales and use tax not to
exceed 1%, subject to voter approval. Provides that proceeds shall be used for any lawful
purpose.
Proposed law requires the tax proposition to appear on a ballot at an election conducted in
accordance with the La. Election Code and held on a date that corresponds with the dates of
either gubernatorial or congressional elections.
Proposed law provides that, notwithstanding the provisions of proposed law, in 2025 only,
the governing authority of Caddo Parish Fire District No. 4 may call the election provided
for in proposed law on a date that corresponds with an election date provided by present law.
(Adds R.S. 40:1501.9)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Municipal, Parochial
and Cultural Affairs to the original bill:
1. Require the tax proposition to appear on a ballot at an election conducted in
accordance with the La. Election Code and held on a date that corresponds with
the dates of either gubernatorial or congressional elections.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal Affairs
to the engrossed bill
1. Provides that the election provided for in proposed law may be set for a date that
corresponds with an election date provided in present law (R.S. 18:402(F)).
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Prepared by James Benton.