§ 42:19.1 — Procedure for the proposal, increase, renewal, or continuation of a tax or for calling

Louisiana § 42:19.1

• Jurisdiction: Louisiana
• Title 42: Public Officers and Employees

Text

§19.1. Procedure for the proposal, increase, renewal, or continuation of a tax or for calling
an election for such purposes by political subdivisions
A.(1) Except as provided for in Paragraph (2) of this Subsection, in addition to any
other requirements provided for in R.S. 42:19 or other provisions of law, public notice of the
date, time, and place of any meeting at which a political subdivision as defined in Article VI,
Section 44(2) of the Constitution of Louisiana intends to propose a new ad valorem property
tax or sales and use tax, or increase or renew any existing ad valorem property tax or sales
and use tax, and authorize the calling of an election for submittal of such question to the
voters of the political subdivision shall be published in the official journal of the political
subdivision no more than sixty days nor less than twenty days before such public meeting;
shall be announced to the public during the course of a public meeting of such political
subdivision no more than sixty days nor less than twenty days before such public meeting;
and notice of such meeting shall be written and hand delivered or transmitted by email to
each voting member of any governing authority of a political subdivision that is required to
approve such a measure previously adopted by another governing authority and to each state
senator and representative in whose district all or a portion of the political subdivision is
located, no more than sixty days nor less than twenty days before such public meeting. Email
delivery shall be made to the official email address of such voting members or legislators and
to any other address provided in writing to the political subdivision by such a voting member
or legislator. The inadvertent failure to notify a state senator or representative as required by
this Subsection shall not constitute a violation of this Section; however, the knowing failure
to notify a state senator or representative as required by this Subsection or the willful
disregard of the requirement to notify a state senator or representative as required by this
Subsection shall constitute a violation of this Chapter.
(2) If at a meeting held in accordance with Paragraph (1) of this Subsection a political
subdivision adopts such a measure, the provisions of this Section shall not apply to a
subsequent meeting of such political subdivision if the only action taken at the subsequent
meeting is one which results in a change to the previously adopted measure that reduces the
rate or term of the tax in the measure and thereby reduces the total amount of tax that would
be collected under the measure, or substantially reduces the cost to the political subdivision
of any bond or debt obligation to be incurred by the political subdivision.
B.(1) In the event of cancellation or postponement of a meeting at which
consideration of or action upon a proposal to increase, renew, or continue any ad valorem or
sales and use tax and authorize the calling of an election for submittal of such questions to
the voters of the political subdivision was scheduled, notice of the date, time, and place of
any subsequent meeting to consider such proposal shall be published in the official journal
of the political subdivision no less than ten days before such subsequent meeting.
(2) However, in the event that consideration of or action upon any such proposal was
postponed at the scheduled meeting, or any such proposal was considered at the scheduled
meeting without action or vote, then any subsequent meeting to consider such proposal shall
be subject to the requirements of Paragraph (1) of this Subsection.

Legislative History

Acts 2013, No. 267, §1; Acts 2014, No. 694, §1, eff. Aug. 1, 2014; Acts 2014, No. 791, §15; Acts 2018, No. 486, §1.