HLS 25RS-587 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 299
BY REPRESENTATIVE THOMPSON
CEMETERIES: Increases the maximum rate of ad valorem taxes the governing authority
of Morehouse Parish is authorized to levy for public cemeteries and provides for the
use of the proceeds of the taxes
1 AN ACT
2To amend and reenact R.S. 33:2740.45, relative to Morehouse Parish; to increase the
3 maximum rate of ad valorem taxes the governing authority of the parish is authorized
4 to levy for public cemeteries; to provide for the use of the proceeds of the taxes; to
5 provide for the use of the proceeds of taxes from prior tax years; to provide for an
6 effective date; and to provide for related matters.
7 Notice of intention to introduce this Act has been published
8 as provided by Article III, Section 13 of the Constitution of
9 Louisiana.
10Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 33:2740.45 is hereby amended and reenacted to read as follows:
12 ยง2740.45. Public cemetery maintenance cemeteries; ad valorem tax; Morehouse
13 Parish
14 A. In addition to the ad valorem tax authorized by R.S. 33:2740.1, the
15 governing authority of Morehouse Parish may levy ad valorem taxes in any ward in
16 Morehouse Parish not to exceed two three mills, to be used for the acquisition,
17 improvement, maintenance, and upkeep of public cemeteries located in such ward.
18 The taxes shall be levied only after the question of the imposition of the taxes has
19 been submitted to the qualified electors of such ward at an election to be conducted
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-587 ORIGINAL
HB NO. 299
1 in accordance with the general election laws of the state of Louisiana and a majority
2 of those voting in the election have voted in favor of the imposition of the taxes.
3 B. In addition to any previously authorized purposes, the governing authority
4 of Morehouse Parish may use unexpended proceeds of any tax levied pursuant to this
5 Section in tax years prior to 2025 for the acquisition and improvement of public
6 cemeteries located in any such ward.
7 Section 2. This Act shall become effective upon signature by the governor or, if not
8signed by the governor, upon expiration of the time for bills to become law without signature
9by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
10vetoed by the governor and subsequently approved by the legislature, this Act shall become
11effective on the day following such approval.
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 299 Original 2025 Regular Session Thompson
Abstract: Increases the maximum rate of ad valorem taxes the governing authority of
Morehouse Parish is authorized to levy for public cemeteries and provides for the use
of the proceeds of the taxes, including the use of proceeds from prior tax years.
Present law (R.S. 33:2740.1) authorizes a parish or a ward in any parish, subject to the
approval of a majority of the property taxpayers both in number and assessed valuation, to
levy an ad valorem tax not to exceed one mill on the dollar for a period not to exceed 10
years, to be used for the maintenance and upkeep of public cemeteries located therein.
Provides that "ward" includes any district from which any member of any parish governing
authority is elected.
Proposed law retains present law.
Present law (R.S. 33:2740.45) provides that in addition to the ad valorem tax authorized by
present law (R.S. 33:2740.1), the governing authority of Morehouse Parish may levy ad
valorem taxes in any ward in the parish not to exceed two mills, to be used for the
maintenance and upkeep of public cemeteries located in such ward. Provides that the taxes
shall be levied only after the question of the imposition of the taxes has been submitted to
the qualified electors of such ward at an election to be conducted in accordance with the
general election laws of the state and a majority of those voting in the election have voted
in favor of the imposition of the taxes.
Proposed law increases the maximum allowed rate from two mills to three mills and
provides that the taxes may additionally be used for acquisition and improvement of public
cemeteries. Provides that in addition to any previously authorized purposes, the governing
authority of Morehouse Parish may use unexpended proceeds of any tax levied pursuant to
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-587 ORIGINAL
HB NO. 299
present law (R.S. 33:2740.45) in tax years prior to 2025 for the acquisition and improvement
of public cemeteries located in any such ward.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 33:2740.45)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.