§ 48:779 — Parcel fees

§779. Parcel fees
A. The district may levy and collect a parcel fee within the boundaries of the district
which shall not exceed five hundred dollars per parcel per year. The parcel fee shall be
imposed by resolution or ordinance of the board of commissioners of the district only after
question of its imposition and its purpose, rate, and duration have been submitted to the
qualified electors of the district or subdistrict at an election held for that purpose and
conducted in accordance with the Louisiana Election Code and the majority of those voting
in each parish comprising the district or subdistrict have voted in favor of the imposition of
the parcel fee. The proceeds of such parcel fee shall be expended for road and bridge
projects, which shall include a new Mississippi River bridge located within the boundaries
of the district, as set forth in the proposition approved by the electors including the payment
of any bonds of the district incurred for such purpose. Any parcel fee imposed pursuant to
this Section shall be levied and collected and be due and owing annually. The fee may be
carried on the tax rolls and collected at the same time as parish or municipal ad valorem
taxes.
B.(1) If any parcel fee is not paid when due, the district shall proceed against the
parcel for the collection of the amount of the fee unpaid and delinquent, any collection costs
incurred by the 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 fees. However, attorney fees shall be payable
by the parcel owner only if demand by the 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.
(2) A judgment obtained for nonpayment of a parcel fee, upon being recorded in the
mortgage records of the parish, 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, 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 be made by personal or
domiciliary service on such mortgage holder. The district shall not commence such
proceedings until at least twenty days after the certified mail return receipt for the notice is
signed by the mortgagee.
(3) Alternatively, the lien authorized by this Section may be enforced by assessing
the amount of the lien against the parcel as a tax 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 district has incurred such costs and expenses as
together with any amount of the parcel fee which remains unpaid and delinquent constitute
the lien on the property, including any costs of court, attorney fees and interest, the governing
authority may send an attested bill of such unpaid amount, costs, and expenses to the tax
collector for the parish who shall add the amount of such 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 Section is filed with the recorder of
mortgages, regardless of the date on which the lien is perfected.

Legislative History

Acts 2018, No. 488, §1, eff. May 25, 2018.