§ 39:816 — School District Number 3 of Jefferson Davis Parish; imposition of

Louisiana § 39:816

• Jurisdiction: Louisiana
• Title 39: Procurement and Contract

Text

§816. School District Number 3 of Jefferson Davis Parish; imposition of
parcel fee, submission to voters; amount; collection; use of proceeds
A. The governing authority of School District Number 3 of Jefferson
Davis Parish may levy and collect a parcel fee within the boundaries of the
district which shall not exceed two hundred dollars per parcel per year. The
parcel fee shall be imposed by resolution of the governing authority of the
district only after the question of the imposition of the parcel fee and the
purpose, rate, and duration of the parcel fee has been approved by a majority
of the voters of the district voting at an election held therein. The proceeds of
such parcel fee shall be expended for the purposes of operating, maintaining,
and improving the public school system in the district, and for all purposes
incidental thereto. Any parcel fee imposed pursuant to this Section shall be
levied and collected and be due and owing annually. The fee may be carried
on the tax rolls for Jefferson Davis Parish and collected at the same time as
parish ad valorem taxes.
B.(1) If any parcel fee is not paid when due, the district shall proceed
against the parcel for the collection of the amount of the fee unpaid and
delinquent, any collection costs incurred by the district, plus interest at a rate
not exceeding twelve percent on the unpaid amount of the parcel fee, and, in
the event legal proceedings are necessary to effect collection, court costs and
reasonable attorney fees. However, attorney fees shall be payable by the parcel
owner only if demand by the governing authority of the district has been made
on the parcel owner by registered or certified mail, and such parcel owner has
failed to pay the amount due within ten days after such demand.
(2) A judgment obtained for nonpayment of a parcel fee, upon being
recorded in the mortgage records of Jefferson Davis Parish, shall prime all
other liens except those for taxes and prior recorded local or special
assessments. If there are one or more property mortgages on such parcel and
the mortgage holder or holders have notified the tax collector in Jefferson
Davis Parish of such recorded mortgage or mortgages in accordance with the
requirements of R.S. 47:2180.1, the district, prior to proceeding against such
parcel for failure to pay a parcel fee, shall give notice to each mortgagee of the
amount of the parcel fee due and owing on such parcel and that such parcel fee
must be paid within twenty days after the mailing of the notice or proceedings
will be commenced against the parcel. The notice shall be sent to each such
mortgage holder by certified mail, return receipt requested, or be made by
personal or domiciliary service on such mortgage holder. In the event such
notice is given, the district shall not commence such proceedings until at least
twenty days after the mailing of such notice.
(3) Alternatively, the lien authorized by this Section may be enforced
by assessing the amount of the lien against the parcel as a tax against the
property. The lien may be collected in the manner fixed for collection of taxes
and shall be subject to the same civil penalties for delinquencies. After the
governing authority of the district has incurred such costs and expenses as
together with any amount of the parcel fee which remains unpaid and
delinquent constitute the lien on the property, including any costs of court,
attorney fees, and interest, the governing authority may send an attested bill of
such unpaid amount, costs, and expenses to the assessor of Jefferson Davis
Parish who shall add the amount of such bill to the next tax bill of the property
owner. The lien shall prime all other liens or privileges against the property,
except other tax liens, filed after the statement specified in this Section is filed
with the recorder of mortgages, regardless of the date on which the lien is
perfected.

Legislative History

Acts 1998, No. 17, §1, eff. June 22, 1998.