§ 40:1502.12 — Tangipahoa Parish Rural Fire Protection District No. 2; assessment and collection

Louisiana § 40:1502.12

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

Text

§1502.12. Tangipahoa Parish Rural Fire Protection District No. 2; assessment and collection
A.(1) The governing authority of Tangipahoa Parish Rural Fire Protection District
No. 2, hereinafter referred to as the "district", may establish, by majority vote of the
members of the authority, a fire protection tax 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 district, subject
to the provisions of Subsection B of this Section.
(2) For purposes of this Section, 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 fire protection tax 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 or emergency services.
B. Fire protection taxes or the various rates thereof so established shall be assessed
by resolution of the governing authority of the district. However, the resolution assessing
said tax shall be adopted by the governing authority only after the question of the levy, its
duration, and the amount of the taxes 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) In levying a fire protection tax as provided in this Section, the governing
authority of the district may use any reasonable means to collect and enforce the collection
of such tax, including any means authorized by law for collection of other taxes.
(2)(a) The governing authority of the district may place liens for fire protection taxes
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.
(b) The governing authority may file a statement reflecting the amount of the unpaid
taxes in the mortgage office of Tangipahoa 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 taxes, together with all costs of court and attorney fees, by ordinary process
in any court having proper jurisdiction.
(d) The governing authority may also provide, by resolution, for interest on the
amount of said taxes, 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.

Legislative History

Acts 1994, No. 3, §1, eff. June 1, 1994; Acts 2004, No. 743, §3, eff. Jan. 1, 2005; Acts 2024, No. 287, §7.