RÉSUMÉ DIGEST
ACT 206 (HB 218) 2024 Regular Session Bagley
Existing law authorizes parish governing authorities to create fire protection districts.
New 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.
New 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, except that in 2025 the tax proposition may
be placed on a ballot on a date authorized for proposition elections.
Effective August 1, 2024.
(Adds R.S. 40:1501.9)