§ 39:816.1 — Consolidated School District Number 1 of Jefferson Davis Parish; imposition of

Louisiana § 39:816.1

• Jurisdiction: Louisiana
• Title 39: Procurement and Contract

Text

§816.1. Consolidated School District Number 1 of Jefferson Davis Parish; imposition of
parcel fee; submission to voters; amount; collection; use of proceeds
A. The governing authority of Consolidated School District Number 1 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, 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, 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 2019, No. 56, §1, eff. June 1, 2019.