§ 40:1502.1 — Service charges authorized; assessment and collection

Louisiana § 40:1502.1

• Jurisdiction: Louisiana
• Title 40: Public Health and Safety

Text

§1502.1. Service charges authorized; assessment and collection
A.(1)(a) The governing authority of any fire protection district situated wholly within
the geographical boundaries of Rapides Parish, Lincoln Parish, Claiborne Parish, Union
Parish, Morehouse Parish, East Carroll Parish, or West Carroll Parish is hereby authorized
to establish, by majority vote of the members of the authority, a service charge or rates of
service charges for each residential or commercial structure for a term not to exceed ten years
to be assessed persons owning each such structure, whether occupied or unoccupied, located
wholly or partly within the boundaries of the fire protection district, subject to the provisions
of Subsection B of this Section.
(b) The governing authority of any fire protection district situated wholly within the
geographical boundaries of St. Mary Parish, the governing authority of any fire protection
district situated wholly within the geographical boundaries of East Baton Rouge Parish, the
governing authority of any fire protection district situated wholly within the geographical
boundaries of Livingston Parish, the governing authority of Fire Protection District No. 2 of
St. Helena Parish, the governing authority of any fire protection district situated wholly
within the geographical boundaries of Caddo Parish, the governing authority of Ward One
Fire Protection District No. 1 of Calcasieu Parish, and the governing authority of Fire
Protection District No. 1 of Tangipahoa Parish is hereby authorized to establish, by majority
vote of the members of the authority, a service charge or rates of service charges for each
residential or commercial structure for a term not to exceed ten years to be assessed persons
owning each such structure, whether occupied or unoccupied, located wholly or partly within
the boundaries of the fire protection district, and the persons owning the ground upon which
each such structure is situated subject to the provisions of Subsection B of this Section.
(2)(a) For purposes of this Section as it relates to any fire protection district situated
wholly within the geographical boundaries of Rapides, Lincoln, Claiborne, Union,
Morehouse, East Carroll, or West Carroll Parish, each residential or commercial unit in a
structure shall be considered a separate structure, and a factory-built home as defined in R.S.
9:1149.2 shall be considered a structure. The service charges or rates of service charges shall
be equal for all structures of a given class and shall be framed to cover and shall be used for
the costs of any or all fire protection services; however, in Lincoln, Claiborne, Union,
Morehouse, East Carroll, and West Carroll parishes, the service charges or rates of service
charges for each class of structure shall be framed to cover and shall be used for the costs of
any or all fire protection and emergency services.
(b) For purposes of this Section as it relates to any fire protection district situated
wholly within the geographical boundaries of St. Mary, East Baton Rouge, Livingston, or
Caddo Parish, Fire Protection District No. 2 of St. Helena Parish, Ward One Fire Protection
District No. 1 of Calcasieu Parish, and Fire Protection District No. 1 of Tangipahoa Parish,
each residential, commercial, occupancy, or tenant unit in a structure shall be considered a
separate structure, and a factory-built home as defined in R.S. 9:1149.2 shall be considered
a structure. The service charges or rates of service charges shall be equal for all structures of
a given class and shall be framed to cover and shall be used for the costs of any or all fire
protection services; however, in Ward One Fire Protection District No. 1 of Calcasieu Parish,
and in Fire Protection District No. 1 of Tangipahoa Parish, the service charges or rates of
service charges for each class of structure shall be framed to cover and shall be used for the
costs of any or all fire protection and emergency services.
(3) The governing authority of the Spencer-West Sterlington Fire Protection District
may exempt outbuildings and similar structures which are not operable commercial
structures or livable residential structures, as defined or identified by the governing authority
of the district, from any service charge assessed pursuant to this Section.
B. Service charges or rates of service charges so established shall be assessed by
resolution of the governing authority of the fire protection district. However, the resolution
assessing said service charges shall be adopted by the governing authority only after the
question of the assessment, its duration, and the amount of the service charge or rates of
service charges established have been submitted to and approved by a majority of electors
of the district voting at an election held for that purpose. Such election shall be conducted
in accordance with the election laws of the state and shall be held at the same time that an
election authorized by the provisions of R.S. 18:402 is held.
C.(1)(a) The governing authority of any fire protection district assessing a service
charge or rates of service charges for fire protection services as provided in this Section shall
also have the authority to use any reasonable means to collect and enforce the collection of
such service charges, including any means authorized by law for collection of taxes.
(b) For the Old Ward Seven Fire Protection District of Union Parish, such means
shall include the assessor carrying the fire protection service charges on the tax rolls for
Union Parish and the sheriff of Union Parish collecting such service charges at the same time
as ad valorem taxes are collected and with the same authority with which such taxes are
collected.
(c) For the Spencer/West Sterlington Fire Protection District of Union Parish such
means shall include the assessor carrying the fire protection service charges on the tax rolls
for Union Parish and the sheriff of Union Parish collecting such service charges at the same
time as ad valorem taxes are collected and with the same authority with which such taxes are
collected.
(d) In Lincoln Parish, such means shall include the assessor carrying the fire
protection service charges on the tax rolls for Lincoln Parish and the sheriff of Lincoln Parish
collecting such service charges at the time ad valorem taxes are collected. If any fire
protection service charge becomes delinquent and unpaid, the sheriff shall send "Final
Notices" to the delinquent property owners by registered or certified mail. He shall also
publish the delinquent property owners' names and addresses in the parish journal setting
forth the date and place of property sale to enforce collection in the same manner as for ad
valorem taxes. Such fire protection service charge obligations shall prime all other liens,
mortgages, and privileges against the property except those for taxes and prior recorded local
and special assessments. The governing authority shall compensate the sheriff and tax
assessor for such services and collection upon mutual agreement of the governing authority
and the sheriff and tax assessor.
(2)(a)(i) The governing authority of any district referred to in Subparagraph A(1)(a)
shall also have the authority to place liens for fire protection service charges upon the
structure subject to the charge, upon the building, if any, in which the structure is located if
it is owned by the owner of the structure, and upon the lot of ground not exceeding one acre
on which the structure is situated if such lot of ground belongs to the person who owns such
structure. However, if such structure or building is owned by a lessee of the lot of ground,
the lien shall exist only against the lease and shall not affect the owner of the lot. Such lien
shall be placed upon property only in the event of the refusal of the owner of a structure to
pay said service charges when requested to do so by said governing authority within thirty
days of receipt by the owner of such a request by registered or certified letter.
(ii) The governing authority of any district referred to in Subparagraph A(1)(b) shall
also have the authority to place liens for fire protection service charges upon the structure
subject to the charge, upon the building, if any, in which the structure is located if it is owned
by the owner of the structure, and upon the lot of ground on which the structure is situated.
Such lien shall be placed upon property only in the event of the failure or refusal of the
owner of a structure to pay said service charges when requested to do so by said governing
authority within thirty days of receipt by the owner of such a request by registered or certified
letter. When the owner of the structure is not the owner of the ground upon which the
structure is situated, the lien shall not affect the ground unless the owner of the ground fails
or refuses to pay said service charges within thirty days after receipt of request, made by
registered or certified letter, from the governing authority for such payment.
(b) The governing authority may file a statement reflecting the amount of the unpaid
charges in the mortgage office of the parish, which, when so filed and recorded, shall operate
as a lien and privilege in favor of the district against property as provided herein.
(c) In addition, the governing authority of the district shall be entitled to recover the
amount of said charges, together with all costs of court and attorney fees, by ordinary process
in the Ninth Judicial District for Rapides Parish, in the Second Judicial District for Claiborne
Parish, in the Third Judicial District for Lincoln Parish and Union Parish, in the Sixth
Judicial District for East Carroll Parish, in the Fifth Judicial District for West Carroll Parish,
in the Fourth Judicial District for Morehouse Parish, in the Nineteenth Judicial District for
East Baton Rouge Parish, in the Twenty-first Judicial District for Livingston Parish, St.
Helena Parish, and Tangipahoa Parish, in the Sixteenth Judicial District for St. Mary Parish,
the First Judicial District for Caddo Parish, the Fourteenth Judicial District for Calcasieu
Parish, or any other court of competent jurisdiction in Calcasieu Parish.
(d) Said governing authority may also provide, by resolution, for interest on the
amount of said charges, which shall be paid prior to cancellation of the lien. The rate of
interest charged shall not exceed the rate of legal interest, as provided in R.S. 9:3500, and
such interest shall be computed from the date of recordation of the lien until paid.
D. The clerk for the Nineteenth Judicial District Court for the parish of East Baton
Rouge shall exempt all fire protection districts wholly situated within the parish of East
Baton Rouge from all costs, fees, and expenses related to the recordation, preservation, and
enforcement of liens under this Section.
E.(1) In addition to all other means of collection, the governing authority of fire
protection districts situated wholly within the parish of East Baton Rouge are hereby
authorized to collect service charges by use of any means authorized by law for the collection
of taxes. The governing authority of a fire protection district may submit to the assessor a
certified list, either in hard or electronic form, reflecting the service charge amounts due, the
property upon which each amount is levied, and the last owner of record of such property.
Upon receipt of such information, the assessor shall place the service charges on the tax roll.
If the list is received by the assessor on or before October fifteenth, then the service charges
shall be placed on the roll for the current year. If the list is received by the assessor after
October fifteenth, then the service charges shall be placed on the roll for the next tax year.
Upon filing with the recorder of mortgages, the roll shall operate as a lien against all property
against which the service charges have been assessed as provided by Chapter 3 of Subtitle
III of Title 47 of the Louisiana Revised Statutes of 1950. All service charge amounts
reflected on the roll shall be subject to interest in the same manner as ad valorem taxes. The
assessor shall be reimbursed in the same manner as provided in R.S. 47:1993.1(C), but the
governing authority of a fire protection district shall not be required to pay such
reimbursement in advance. The sheriff, as ex officio tax collector, shall collect and remit all
service charges in the same manner as all other ad valorem taxes are collected and shall
retain the same commission as he receives for the collection of ad valorem taxes. Such
means of collection shall include but are not limited to tax sales as provided for in Chapter
5 of Subtitle III of Title 47 of the Louisiana Revised Statutes of 1950.
(2) Fire protection service charge liens in East Baton Rouge Parish shall prime all
other liens, mortgages, and privileges against the property, except those for prior recorded
taxes and local and special assessments.

Legislative History

Acts 1986, No. 937, §1; Acts 1987, No. 822, §1, eff. July 20, 1987; Acts 1987, No. 941, §1, eff. July 20, 1987; Acts 1988, No. 870, §1, eff. July 18, 1988; Acts 1990, No. 157, §1, eff. July 1, 1990; Acts 1991, No. 604, §1, eff. July 16, 1991; Acts 1992, No. 17, §1, eff. May 19, 1992; Acts 1993, No. 75, §1; Acts 1993, No. 210, §1; Acts 1995, No. 17, §1, eff. July 1, 1995; Acts 1995, No. 37, §1, eff. Jan. 1, 1996; Acts 1995, No. 360, §1, eff. June 16, 1995; Acts 1995, No. 361, §1, eff. June 16, 1995; Acts 1995, No. 510, §1; Acts 1995, No. 764, §1; Acts 1997, No. 131, §1; Acts 1999, No. 1163, §1; Acts 2004, No. 743, §3, eff. Jan. 1, 2005; Acts 2024, No. 287, §7.