§ 40:1502.5 — Service charge authorized for West Carroll Parish; assessment and collection

Louisiana § 40:1502.5

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

Text

§1502.5. Service charge authorized for West Carroll Parish; assessment and collection
A. The governing authority of any fire protection district situated wholly within the
geographical boundaries of 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 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. 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 service charges or rates of service charges shall be equal
for all structures, except that factory-built homes shall be charged no less than fifty percent
and no more than eighty percent of the service charge, and shall be framed to cover and shall
be used for the costs of any or all fire protection services. The fire protection district shall
provide a receipt to each property owner paying the service charge. All insurers and all
insurance agents shall have proof of a current service charge receipt before considering any
reduced rates because of fire district protection.
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 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) 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.
(2)(a) The governing authority of any such district 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.
(b) The governing authority may file a statement reflecting the amount of the unpaid
charges in the mortgage office of West Carroll 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 Sixth Judicial District. 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 shall be computed from the date of recordation of the lien until paid.
(d) 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. Said 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 fire protection district
has incurred such costs and expenses as constitute the lien on the property, including any
costs of court, attorney fees, and interest, said governing authority may send an attested bill
of said costs and expenses to the assessor of West Carroll 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 said lien
is perfected.

Legislative History

Acts 1988, No. 571, §1; Acts 1989, No. 802, §1; Acts 2004, No. 743, §3, eff. Jan. 1, 2005; Acts 2024, No. 287, §7.