§ 22:347 — Disposition of tax money

Louisiana § 22:347

• Jurisdiction: Louisiana
• Title 22: Insurance

Text

§347. Disposition of tax money
A. Monies collected under R.S. 22:342 through 349, after being first credited to the
Bond Security and Redemption Fund in accordance with Article VII, Section 9(B) of the
Constitution of Louisiana, shall be credited to a special fund hereby established in the state
treasury and known as the "Two Percent Fire Insurance Fund" hereinafter the "fund". Monies
in the fund shall be available in amounts appropriated annually by the legislature for the
following purposes in the following order of priority:
(1)(a) For the state fire marshal, an amount necessary to satisfy the requirements of
R.S. 40:1593, relative to the purchase of group insurance for volunteer firefighters.
(b) For the state fire marshal, an amount necessary to satisfy the requirements of R.S.
23:1036, relative to the purchase of workers' compensation insurance for volunteer
firefighters.
(c) For the state fire marshal, an amount necessary to satisfy the requirements of R.S.
40:1593.1, relative to the purchase of group critical illness insurance for volunteer members
of fire companies.
(2)(a) For the Fire and Emergency Training Academy administered by the office of
state fire marshal for allocation to the Pine Country Education Center in the parish of
Webster, the sum of seventy thousand dollars per year, which shall be transferred without
imposition of administrative fee or cost, to be used to develop and operate a firefighter
training center operated in accordance with the standards and requirements of the Fire and
Emergency Training Academy administered by the office of state fire marshal.
(b) For the Fire and Emergency Training Academy administered by the office of state
fire marshal for allocation to Delgado Community College, the sum of seventy thousand
dollars per year, which shall be transferred without imposition of administrative fee or cost,
to be used to develop and operate a firefighter training center operated in accordance with
the standards and requirements of the Fire and Emergency Training Academy administered
by the office of state fire marshal.
(3) For the Fire and Emergency Training Academy administered by the office of state
fire marshal, the sum of seventy thousand dollars per year for support of the firefighter
training program.
(4) For distribution to each parish governing authority in accordance with rules and
regulations established by the state treasurer based upon the formula provided for herein:
(a) Except in Orleans Parish, the state treasurer shall pay over to the treasurer of each
governing authority of the parish described in R.S. 22:343 the full amount of money due as
determined by the state treasurer. These funds shall be allocated, distributed, and paid to
each parish on the basis of a determination of the established population category of each
parish as shown by the latest federal census or as determined by the Louisiana State
University and Agricultural and Mechanical College Agriculture Center, Department of
Agricultural Economics and Agribusiness, under the latest federal-state cooperative program
for local population estimates. Such determination shall be submitted by the Louisiana State
University and Agricultural and Mechanical College Agriculture Center, Department of
Agricultural Economics and Agribusiness, to the state treasurer annually not later than
January fifteenth of each calendar year. Any parish governing authority which is aggrieved
by such determination may file a petition for administrative review with the state treasurer
not later than March fifteenth of each calendar year. The determination so submitted shall
have no effect on the distribution for the fiscal year in which it is made, but shall be utilized
for purposes of this Subpart for distribution during the next ensuing fiscal year as follows:
(i) Those regularly paid fire departments of an incorporated municipality or fire and
waterworks district in any unincorporated municipality or active volunteer fire departments
having a population within its geographical area of one to two thousand five hundred shall
receive seven hundred fifty dollars per annum.
(ii) Those regularly paid fire departments of an incorporated municipality or fire and
waterworks district in any unincorporated municipality or active volunteer fire departments
having a population of two thousand five hundred one to five thousand shall receive one
thousand dollars per annum.
(iii) Those regularly paid fire departments of an incorporated municipality or fire and
waterworks district in any unincorporated municipality or active volunteer fire departments
having a population of five thousand one or more shall receive one thousand two hundred
fifty dollars per annum.
(b) Additional funds shall be distributed to each parish based on the following
population formula:
(i) Where the population is twenty-four thousand or less, the parish shall receive
thirty-four cents for each inhabitant.
(ii) Where the population is twenty-four thousand one to fifty-five thousand
inclusive, the parish shall receive thirty-seven cents per inhabitant.
(iii) Where the population is fifty-five thousand one to one hundred thousand
inclusive, the parish shall receive forty cents per inhabitant.
(iv) Where the population is one hundred thousand one to two hundred fifty thousand
inclusive, the parish shall receive forty-four cents per inhabitant.
(v) Where the population is two hundred fifty thousand one to four hundred twenty-five thousand inclusive, the parish shall receive forty-seven cents per inhabitant.
(vi) Where the population is over four hundred twenty-five thousand, the parish shall
receive fifty cents per inhabitant.
(c) Any balance which remains after making the distributions required in
Subparagraph (b) of this Paragraph shall be allocated on an equal per capita basis until all
of the available funds are utilized.
(d) If the total amount of monies available for distribution pursuant to Subparagraph
(b) of this Paragraph is less than the one hundred percent required to fully implement such
formula, the amount distributed shall be prorated equally among the formula categories by
the state treasurer prior to distribution to each parish governing authority.
B. These funds shall be allocated, distributed, and paid by each parish governing
authority to each regularly constituted fire department of the municipality or district, or active
volunteer fire department certified by the parish governing authority, based on the population
within the area serviced by said regularly constituted fire department of the municipality or
district, or active volunteer fire department. In order to determine the amount of the funds
which shall be paid to each fire department, district, or municipality, from the parish
governing authority, the following formula shall be applied:
(1) Total population serviced by all certified fire units in the parish divided into the
total monies received by the parish from this tax equals the per capita available for
distribution to certified local fire units.
(2) Total population serviced by each certified local fire unit in the parish multiplied
by the per capita available as determined by Paragraph (1) of this Subsection equals the funds
due each certified local fire unit in the parish.
C. The distribution of the proceeds from the premium tax shall in no way be
considered as a basis for reduction of any additional parish funds currently remitted to local
fire units for the purpose of fire protection.
D.(1) All money received under the provisions of R.S. 22:342 through 349 by the
treasurer of the governing authority of the parish shall, within thirty days from the time it is
received, be paid over by the treasurer to the fiscal representative of the regularly constituted
fire department of the municipality or district or active volunteer fire department, as the case
may be. If any of these funds are not so distributed either by mutual consent or without
consent of the regularly paid fire department of the municipality or district or active
volunteer fire department certified by the parish governing authority, such funds shall be
invested in an interest-bearing account and any accrued interest on the investment of funds
shall be credited and distributed per capita to the regularly paid fire department of the
municipality or district or active volunteer fire department, as provided by this Section.
(2) Such money shall be used only for the purpose of rendering more efficient and
efficacious the regularly paid fire department of the municipality or district or active
volunteer fire department, as the case may be, in such manner as the governing body shall
direct.
E. In Orleans Parish the state treasurer shall pay over to the secretary-treasurer of the
board of trustees of the Firefighter's Pension and Relief Fund of the city of New Orleans all
monies due under the provisions of R.S. 22:342 through 349 collected pursuant to R.S.
22:345. Such money shall be used only for the purpose of rendering more efficient and
efficacious the pension system of the fire department of the city of New Orleans in such
manner as the governing body of said pension fund shall direct as provided by law.
F. Repealed by Acts 2001, No. 189, §3, eff. July 1, 2002.
NOTE: Former R.S. 22:347 redesignated as R.S. 22:207 by Acts 2008, No.
415, §1, eff. Jan. 1, 2009.

Legislative History

Acts 1958, No. 125. Amended by Acts 1969, No. 119, §1; Acts 1976, No. 218, §2, eff. Jan. 1, 1977; Acts 1989, No. 795, §1, eff. July 1, 1989; Acts 1990, No. 759, §1; Acts 1991, No. 263, §1; Acts 1995, No. 641, §1; Acts 2001, No. 189, §1, eff. May 31, 2001, No. 189, §3, July 1, 2002; Acts 2007, No. 349, §1; Redesignated from R.S. 22:1585 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2009, No. 304, §1, eff. July 1, 2009; Acts 2009, No. 503, §1; Acts 2012, No. 555, §1, eff. July 1, 2012; Acts 2017, No. 346, §1; Acts 2022, No. 231, §1.