Louisiana Senate Bill SB235

Louisiana 2014 Regular Session

• Introduced: 3/10/14
• Refer: 3/10/14
• Report Pass: 4/2/14
• Engrossed: 4/8/14
• Refer: 4/9/14
• Report Pass: 5/6/14
• Enrolled: 5/28/14
• Chaptered: 6/18/14
• Passed: 6/18/14

Caption

Requires written or emailed notice of a meeting concerning tax measures to be provided to certain officials and excludes certain meetings of political subdivisions concerning tax measures from certain notice requirements. (8/1/14)

Impact

The bill has implications for state laws governing the conduct of political subdivisions in Louisiana, specifically concerning their tax-related decisions. By enforcing stricter notice requirements, it seeks to ensure that all affected stakeholders, including state senators and representatives, are kept informed of upcoming votes on tax measures. Additionally, SB235 allows for a simplified process regarding the notice of meetings if the subsequent action merely reduces tax rates or terms, thereby preventing unnecessary procedural delays in less contentious revisions.

Summary

Senate Bill 235 aims to amend and reenact the procedures for notifying officials about meetings concerning tax measures within political subdivisions in Louisiana. It requires that public notices related to tax measures, including levies, increases, or renewals of ad valorem property taxes or sales and use taxes, be delivered to specific officials. This is intended to enhance transparency in the legislative process by ensuring that relevant parties are made aware of meetings ahead of time, thereby facilitating greater oversight and participation by local representatives.

Sentiment

The response to SB235 has generally been positive among those advocating for transparency and accountability in local governance. Supporters argue that improved notice requirements will empower representatives and constituents by keeping them informed of critical tax-related decisions that impact their communities. However, there may be some concern regarding the potential administrative burden this places on political subdivisions, particularly smaller entities that may struggle with compliance.

Contention

Notably, the bill excludes certain meetings from notice requirements if they are solely related to tax reductions, which could provoke discussions about ensuring adequate transparency even when tax measures are less controversial. This aspect of SB235 has garnered attention from various stakeholders who argue that all tax-related meetings should be subject to notification requirements regardless of the subsequent action being a reduction.