§ 40:1505 — Parcel fee; submission to voters

Louisiana § 40:1505

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

Text

§1505. Parcel fee; submission to voters
A.(1) Each district may levy and collect a parcel fee within its boundaries which
shall not exceed one hundred dollars per parcel per year, which parcel fee shall be imposed
by resolution or ordinance 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 acquiring,
constructing, maintaining and operating fire protection facilities and equipment, including
the cost of obtaining water for fire protection purposes and salaries of firemen, and all
purposes incidental thereto. Any parcel fee imposed pursuant to this Section shall be levied
and collected and be due and owing annually. Such fee may be carried on the tax rolls for
the parish in which such district is located and collected at the same time as parish ad
valorem taxes.
(2) If any parcel fee is not paid when due, such district shall proceed against the
parcel for the collection of the amount of the fee unpaid and delinquent, any collection costs
incurred by such 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's fees. However, attorney's fees shall be payable by the
parcel owner only if demand by the governing authority of such 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.
(3) A judgment obtained for nonpayment of a parcel fee, upon being recorded in the
mortgage records in the parish in which a district is located, 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 the parish of such recorded mortgage in accordance with the requirements of R.S.
47:2180.1, 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 made by personal or
domiciliary service on such mortgage holder.
(4) Alternatively, the lien authorized by this Subsection 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 a fire
protection district has incurred such costs and expenses as constitute the lien on the property,
including any cost of court, attorney fees, and interest, the governing authority may send an
attested bill of such costs and expenses to the assessor of the parish in which such district is
located, who shall add the amount of the 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 Subsection is filed with the recorder of mortgages,
regardless of the date on which the lien is perfected.
B.(1) Each district may incur debt and issue bonds payable from an irrevocable
pledge and dedication of all or a portion of the proceeds of a parcel fee, provided, however,
that the question of funding said proceeds into bonds shall have been approved by a majority
of the voters of the district voting at an election held therein and the State Bond Commission
has approved the issuance of the bonds. The question or proposition with respect to the
funding of the proceeds of the parcel fee into bonds may be voted upon at the election held
to authorize the imposition of the parcel fee or may be submitted at a separate election held
for that purpose. The maturities of the bonds shall be so arranged that the total amount of
principal and interest falling due in any year, together with that falling due in such year on
all bonds theretofore issued payable from such parcel fee, shall not exceed eighty percent of
the estimated proceeds to be received from the levy of such parcel fee in the calendar year
in which the bonds are issued.
(2) The bonds may be sold at public or private sale and shall be issued pursuant to
the provisions of a resolution adopted by the governing authority of the district, provided,
however, the bonds shall mature over a period not to exceed the period for which the parcel
fee, the proceeds of which are to be used to pay principal and interest on the bonds, is
authorized. The bonds and the income therefrom shall be exempt from taxation by the state
and by any parish, municipality, or political subdivision thereof.
C. Each district may incur debt and issue certificates of indebtedness pursuant to the
provisions of R.S. 33:2921 to R.S. 33:2925, inclusive, subject to the approval of the State
Bond Commission.
D.(1) A "parcel" as used in this Section shall mean a lot, a subdivided portion of
ground or an individual tract upon which is located, either in whole or in part, a residential
or commercial structure, regardless of the structure's being occupied or unoccupied.
(2)(a) Notwithstanding the provisions of Paragraph (1) of this Subsection, within
Fire Protection District 8-C in Lafourche Parish, the term "parcel" shall also mean each
improved portion of ground upon which a residential or commercial structure has been or
may be situated and to which a mailing address has been assigned by a local governmental
subdivision, a landowner, or a lessor.
(b) In the case of mobile home parks or other commercial property where spaces are
leased for residential or commercial structures, the landowner is responsible for the parcel
fee for each portion of ground described in Subparagraph (a) of this Paragraph.
(c) No parcel fee shall be levied on any parcel defined in this Paragraph unless the
question of levying such fee has been approved by a majority of the registered voters of the
district who vote on the proposition at an election held for that purpose in accordance with
the Louisiana Election Code. Any such parcel fee shall be imposed by resolution or
ordinance of the governing authority of the district.

Legislative History

Acts 1988, No. 402, §1, eff. July 10, 1988; Acts 1992, No. 538, §1; Acts 2015, No. 292, §1.