§ 40:1502.13 — Fire protection districts within East Feliciana Parish; assessment and collection

Louisiana § 40:1502.13

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

Text

§1502.13. Fire protection districts within East Feliciana Parish; assessment and collection
A.(1) The governing authority of any fire protection district situated wholly within
the geographical boundaries of East Feliciana Parish may establish, by majority vote of the
members of the authority of the district, a fire protection tax for a term not to exceed ten
years to be assessed persons owning each residential or commercial 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.
(2) For purposes of this Section, each residential or commercial unit and each housing
unit within a multiple dwelling 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, except that factory-built homes shall be taxed
at a rate no less than fifty percent and no more than eighty percent of the general tax rate, and
shall be framed to cover and shall be used for the costs of any or all fire protection services
and emergency services provided by the district, including the acquisition, maintenance, and
operation of equipment and facilities therefor.
B. Fire protection taxes or the various rates thereof so established shall be levied by
resolution of the governing authority of the district. However, the resolution levying the 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) The governing authority of any fire protection district levying a fire protection
tax as provided in this Section 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 any such 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
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/or the structure 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 tax 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 East Feliciana 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 may recover the amount of said
taxes, together with all costs of court and attorney fees, by ordinary process in the Twentieth
Judicial District.
(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 shall be
computed from the date of recordation of the lien until paid.
(e) Alternatively, the lien authorized by this Paragraph may be enforced by assessing
the amount of the lien against the immovable as a tax against the immovable, to be enforced
and collected as any ordinary property tax lien to be assessed 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 constitute the lien on the property, including any costs of court,
attorney fees, and interest, the governing authority may send an attested bill of said costs and
expenses to the assessor of East Feliciana Parish, who shall add the amount of said bill to the
next tax bill of the owner. Such lien shall prime all other liens or privileges against the
property, except other tax liens, filed after the statement specified in this Paragraph is filed
with the recorder of mortgages, regardless of the date on which the lien is perfected.

Legislative History

Acts 1994, No. 14, §1, eff. June 7, 1994; Acts 2004, No. 743, §3, eff. Jan. 1, 2005; Acts 2024, No. 287, §7.