§ 33:9038.74 — Baker Main Street Economic Development District

Louisiana § 33:9038.74

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§9038.74. Baker Main Street Economic Development District
A. Creation. There is hereby created in the city of Baker, parish of East Baton Rouge,
hereinafter referred to as "Baker", the Baker Main Street Economic Development District,
a special taxing district, body politic and corporate of the state, referred to in this Section as
the "district". The district shall be a political subdivision of the state and the district is hereby
granted all of the rights, powers, privileges, and immunities accorded by law and the
Constitution of Louisiana to political subdivisions of the state, subject to the limitations
provided in this Section.
B. Boundaries. The boundaries of the district shall consist of the following area:
Beginning at the intersection of Lavey Lane/South Magnolia Drive on Hwy 19 (Main
Street), then traveling North. Lot CVS, Resub of Lots 8-10, 11A, 11B & A port of Lots 1-7,
SQ 17 Baker Townsite Resub 2012. All of Main Street to its intersection with the northern
most corporate line of Baker; encompassing all commercial properties located on Hwy 19
(Main Street) and extends to end at C-4-B-1 Resub of tract C-4 of the Winder K.Dunbar
property. Resub.1989. Note: Sale Reads Baker Regional Shopping Center. (Subway)
C. Purpose. The state hereby acknowledges that the redevelopment of the property
within the district is an important element of the continued revitalization and economic
development of the city-parish. The district is created to provide for cooperative economic
development among the district, Baker, the state, and the owners of property in the district,
in order to assist in the redevelopment of, and dramatic improvement to, the property within
the boundaries of the district and for the purpose of promoting trade, commerce, industry,
and employment opportunities in the city of Baker's Central Business District.
D. Governance. (1) In order to provide for the orderly development of the district and
effectuation of the purposes of the district, the district shall be administered and governed
by a board of commissioners, referred to in this Section as the "board", comprised of seven
persons as follows:
(a) The mayor of the city of Baker or his designee.
(b) The mayor of the city of Baker shall appoint one member from a list of nominees
submitted by the Baker City Council.
(c) The Baker City Council shall appoint one member who is elected to the city
council.
(d) The member of the Louisiana Senate whose district encompasses all or the
greater portion of the area of the district shall appoint one member.
(e) The member of the Louisiana House of Representatives whose district
encompasses all or the greater portion of the area of the district shall appoint one member.
(f) The board of directors of the Baker Chamber of Commerce shall appoint one
member who is serving or has served as president of the chamber's board.
(g) The city of Baker School Board shall appoint one member from a list of
nominees submitted to the school board.
(2) All members of the board shall own property or have a principal place of business
or profession within the city of Baker.
(3)(a) The commissioners appointed shall serve for three years. At the expiration of
the term of office, the successors shall be appointed in the same manner as the predecessor
appointees were selected.
(b) A vacancy that occurs prior to the expiration of a term shall be filled for the
remainder of the unexpired term in the same manner as the predecessor appointee was
selected.
(4) All of the members of the board shall constitute a quorum for the transaction of
business. The board shall keep minutes of all meetings and shall make them available for
inspection through the board's secretary. The minute books and archives of the district shall
be maintained by the board's secretary. The monies, funds, and accounts of the district shall
be in the official custody and control of the board of commissioners. The board's treasurer
shall maintain adequate accounting records and assure all monies are deposited, expended,
and accounted for in accordance with the bylaws.
(5) The board shall adopt bylaws and prescribe rules to govern its meetings. The
members of the board shall serve without salary or per diem and shall be entitled to
reimbursement for reasonable, actual, and necessary expenses incurred in the performance
of their duties.
(6) The domicile of the board shall be established by the board at a location within
the district.
(7) The board shall elect from its own members a president, vice president, secretary,
treasurer, and parliamentarian, whose duties shall be common to such offices or as may be
provided by bylaws adopted by the district. The board shall hold regular meetings and may
hold special meetings as provided in the bylaws. The failure of the board to hold any regular
meeting shall not impair any existing obligations of the district. All such meetings shall be
public meetings subject to the provisions of R.S. 42:11 et seq.
(8) The district shall be subject to the Public Records Law, official journals law,
Code of Governmental Ethics, and audit law pursuant to R.S. 24:513.
E. Rights and powers. The district, acting by and through its board, shall be a special
taxing district and shall have and exercise all powers of a political subdivision and special
taxing district necessary or convenient for the carrying out of its objects and purposes
including but not limited to the following:
(1) To sue and to be sued.
(2) To adopt bylaws and rules and regulations.
(3) To receive by gift, grant, donation, or otherwise any sum of money, property, aid,
or assistance from the United States, the state of Louisiana, or any political subdivision
thereof, or any person, firm, or corporation.
(4) For the public purposes of the district, to enter into one or more contracts,
agreements, or cooperative endeavors with the state and its political subdivisions or political
corporations, Baker, the owners of property in the district, and with any public or private
association, corporation, business entity, or person, including but not limited to a cooperative
endeavor agreement, a pledge and collateral assignment agreements, and tax collection
agreement.
(5) To appoint officers, agents, and employees; prescribe their duties; and fix their
compensation.
(6) To acquire by gift, grant, purchase, or lease such property within the district as
may be necessary or desirable to carry out the objectives and purposes of the district and to
mortgage and sell such property.
(7) In its own name and on its own behalf to incur debt and to issue bonds, notes,
certificates, and other evidences of indebtedness, and in the event the district elects to issue
bonds pursuant to the authority under this Section, then the district shall be deemed and
considered to be an issuer for purposes of R.S. 33:9037 and shall, to the extent not in conflict
with this Section, be subject to the provisions of R.S. 33:9037.
(8) To establish such funds or accounts as are necessary to conduct the affairs of the
district.
(9) To levy and collect the taxes authorized pursuant to this Section.
(10) To pledge the district tax collections and other funds and property as security
for the financing or refinancing of any costs incurred or to be incurred in connection with any
project or projects, or parts thereof, within the boundaries of the district.
(11) To enter into one or more agreements to provide for the collection of the taxes
levied within the district and remittance of the taxes to the appropriate recipients.
(12) To exercise any and all of the powers granted to an economic development
district as if the district were an economic development district established pursuant to Part
II of this Chapter, including but not limited to the powers of tax increment financing pursuant
to R.S. 33:9038.33 and 9038.34 and the power to levy taxes within the district pursuant to
R.S. 33:9038.39, provided that any such powers exercised by the district shall be subject to
the provisions of Part II of this Chapter, unless such provisions are inconsistent with the
provisions of this Section, in which case the provisions of this Section shall control.
(13) To levy sales taxes, or hotel occupancy taxes within the district, or any
combination of such taxes, above and in addition to any other sales taxes, or hotel occupancy
taxes, or combination of such taxes, then in existence or permitted to be in existence within
the district, in an amount as may be determined by the board with the approved written
consent of the owners of immovable property in the district, all in addition to the powers
authorized pursuant to Paragraph (12) of this Subsection and pursuant to R.S. 33:9038.39,
subject to the limitations and prohibitions of the Constitution of Louisiana.
F. Levy of taxes. (1) In order to provide funds for the purposes of the district, the
district, acting by and through its board, is hereby authorized to levy and collect within the
district:
(a) A tax upon the occupancy of hotel rooms, motel rooms, and overnight camping
facilities.
(b) A tax on the sale at retail, the lease or rental, the consumption and storage for use
or consumption of tangible personal property and on sales of services, all as defined in R.S.
47:301 et seq., or any other appropriate provision or provisions of law, as amended.
(2) The aggregate tax rate upon the occupancy of hotel rooms, motel rooms, and
overnight camping facilities within the district authorized pursuant to Subparagraph (1)(a)
of this Subsection shall be at least equal to the aggregate rate of all taxes upon the occupancy
of hotel rooms, motel rooms, and overnight camping facilities levied and collected within
the city-parish.
(3) The aggregate sales tax rate within the district authorized pursuant to
Subparagraph (1)(b) of this Subsection shall be at least equal to the aggregate rate of all such
sales taxes levied and collected within the city-parish.
(4)(a) The word "hotel" as used in this Section shall mean and include any
establishment, both public and private, engaged in the business of furnishing or providing
rooms and overnight camping facilities intended or designed for dwelling, lodging, or
sleeping purposes to transient guests where such establishment consists of two or more guest
rooms.
(b) The occupancy tax shall be paid by the person who exercises or is entitled to
occupancy of the hotel room and shall be paid at the time the rent or fee of occupancy is paid.
(c) The word "person" as used in this Section shall have the same meaning as
contained in R.S. 47:301.
(5) The taxes authorized in this Section shall be imposed by ordinance adopted by
the district, acting by and through its board, with the need of an election.
(6) It is hereby recognized that there are currently no hotel occupancy or sales taxes
generated at the property within the district. Accordingly, if the district elects to levy and
collect any of the taxes authorized in this Section, such levy shall be deemed to supersede
and be in lieu of only such other taxes on hotel occupancy and sales that, without the
authority of this Section, would otherwise be levied within the district, do not secure bonds
that have been authorized, that have not been dedicated by other law or by proposition
approved by electors voting in an election for such purpose, and that are not based on a per-head or per-person basis. Additionally, if, during the term of the district, such other taxes on
hotel occupancy or sales within the district that are currently not available for use for tax
increment financing purposes should subsequently cease to be authorized to secure bonds,
cease to secure bonds that have been authorized, or cease to be dedicated by other law or by
proposition approved by electors voting in an election for such purpose, and thus, become
available for the use of the financing purposes pursuant to this Section, then such levy shall
at such time be deemed to supersede and be in lieu of such other taxes on hotel occupancy
or sales within the district and shall be available for use for the purposes of the district;
however, if the district elects to levy and collect any of the taxes authorized in this Section,
such levy shall not be deemed to supersede or be in lieu of the occupancy tax authorized by
R.S. 33:4574.1.1(A)(6) relating to Visit Baton Rouge regardless of whether such occupancy
tax is pledged or dedicated to secure debt or bonds that have been authorized and the
proceeds of the avails of the occupancy taxes authorized in R.S. 33:4574.1.1(A)(6) shall be
dispersed and used for the purposes set forth therein and as further provided in R.S.
33:4574.1.1(L).
G. Tax financing.
(1)(a) The district may issue revenue bonds, in one or more series, payable from an
irrevocable pledge and dedication of up to the full amount of the district's hotel occupancy
and sales tax increments and other district revenues, leases, gifts, proceeds, rents, or other
advantages as authorized by this Section, in an amount to be determined by the district, to
secure any financing or multiple refinancings of any costs incurred or to be incurred in
connection with any project or projects, or parts thereof, within the boundaries of the district.
Additionally, without the necessity of issuing revenue bonds, the district may pledge up to
the full amount of the district's hotel occupancy and sales tax increments and other district
revenues, leases, gifts, proceeds, rents, or other advantages received or collected under the
authority of this Section to any financing or multiple refinancings of any costs incurred or
to be incurred in connection with any project or projects, or parts thereof, within the
boundaries of the district in furtherance of the purposes of the district. Such financing may
include but shall not be limited to any loan or loans, mortgages, the issuance of bonds, or the
issuance of certificates of indebtedness. For each of the designated nonvoter elected, pledged
or dedicated hotel occupancy taxes and sales taxes collected within the district, a tax
increment shall consist of that portion of the aggregate of such tax revenues collected by the
district each year which exceeds the amount of such taxes that were collected in the year
immediately prior to the year in which the district was established.
(b) The pledge or dedication of tax increments authorized by this Section to pay
indebtedness shall not impair existing obligations of the district and shall not include tax
revenues previously dedicated by the district for a special purpose.
(2) Any instruments or obligations of the district may be validly executed, issued,
sold, and delivered, notwithstanding that one or more of the officers of the board signing
such instruments or obligations, or whose facsimile signature or signatures may be on the
instruments or obligations, shall have ceased to be such officer of the board at the time such
instruments or obligations shall actually have been delivered.
(3) Any cost, obligation, or expense incurred for any of the purposes or powers of
the district specified in this Section shall be a part of the project costs and may be paid or
reimbursed as such out of the proceeds of bonds, tax increments, property or other
obligations of, pledged or issued by the district.
(4) The authority granted to the district pursuant to the provisions of this Section is
consistent with and subject to the limitations provided in R.S. 33:9038.42.
H. Term. The district shall dissolve and cease to exist one year after the date on
which all loans, bonds, notes, and other evidences of indebtedness secured, in whole or in
part, by district taxes or property are paid in full as to both principal and interest; however,
under no event shall the district have an existence of more than thirty years from the date on
which the taxes authorized pursuant to this Section are first levied and collected.
I. Contesting ordinance or resolution; time limit. Any ordinance or resolution
adopted by the board including but not limited to an ordinance adopted pursuant to Paragraph
(F)(5) of this Section, or the pledge of tax increments collected under the authority of this
Section to any financing authorized by this Section, shall be published at least twice in the
official journal of East Baton Rouge Parish. For thirty days after the date of publication, any
person in interest may contest the legality of the ordinance or resolution and of any provision
therein made for the security and payment of the debt obligation or the levy and collection
of taxes. After that time, no one may file for any cause of action to test the regularity,
formality, legality, or effectiveness of the ordinance or resolution, and provisions thereof for
any cause whatever, except for fraud. Thereafter, it shall be conclusively presumed that every
legal requirement for the levy and collection of taxes, the issuance of bonds or other debt
obligations, or the pledge of tax increment collected, including all things pertaining to the
authorizing thereof, has been complied with. No court shall have authority to inquire into any
of these matters after the thirty-day period after publication unless a claim pursuant to this
Section has been filed.
J. Liberal construction. This Section, being necessary for the welfare of the city and
its residents, shall be liberally construed to effect the purposes thereof.
K. Severability. The provisions of this Section are severable. It is intended that if any
provision of this Section should be adjudged invalid or unenforceable, then such provision
shall be ineffective to the extent of such invalidity or unenforceability without invalidating
the remaining provisions of this Section. Notwithstanding any provision of this Section to
the contrary, if any portion of a tax levied or tax increment pledged or dedicated pursuant to
this Section is held invalid, such invalidity shall not affect the validity of the remaining
portion of such tax or tax increment.

Legislative History

Acts 2022, No. 768, §1.