Louisiana. Constitutional Convention (1973).

Records of the Louisiana Constitutional Convention of 1973 (Volume 4) online

. (page 29 of 65)
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31 penditure of such funds.

32 Section 26. Uniform Procedure for Calling, Conducting,

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C. P. No. 17

1 and Canvassing the Returns of Certain Special Elections

2 Section 26. When any election is required to be held in

3 any political subdivision pursuant to the provisions of this

4 constitution which require submission to the electors of any

5 proposition or question, such as the change of parish lines,

6 change of location of parish seat, levying of taxes, issuance

7 of bonds or incurring of other debt obligations, the assump-

8 tion of debt, referendum, recall, or the adoption of a home

9 rule charter, the election shall be called, conducted, and the
10 returns thereof canvassed, in accordance with the law per-
il taining to elections for incurring bonded indebtedness and

12 special taxes relative to local finance, as the same now exists

13 or may hereafter be amended, or as may be otherwise pro-

14 vided by the legislature.

15 Section 27. Acquisition of Property

16 Section 27. Subject to such restrictions as the legislature

17 may provide by general law, political subdivisions may ac-

18 quire property for any public purpose, including but not

19 limited to acquisition by purchase, donation, expropriation,

20 or exchange.

21 Sction 28. Servitudes of Way; Acquisition by Prescription

22 Section 28. The public, represented by the various political
28 subdivisions, may acquire servitudes of way by prescription

24 in the manner prescribed by law.

25 Section 29. Prescription Against State and Political Sub-

26 divisions

27 Section 29. Prescription shall not run against the state or

28 any political subdivision or special dsitrict thereof in any

29 civil matter, unless otherwise provided in this constitution
80 or expressly by general law.

31 Section 30. Supremacy of Constitution

32 Section 30. The provisions of this Constitution shall be

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C. P. No. 17

■; paramount and neither the legislature, nor any political

o subdivision, shall enact any laws or ordinances in conflict

o therewith.
o

4 PART II. FINANCE

5 Section 31. Parish Tax Limits; Increase; Withdrawal of

6 Municipality from Parish Taxing Authority

7 Section 31. (A) The governing authority of each parish
g may levy an ad valorem tax for general purposes, in an
9 amount not to exceed in any one year, four mills on the

10 dollar of asse.s.sed valuation. However, in O.'leans Parish the

11 limitation shall be seven mills and in Jackson Parish the

12 limitation shall be five mills. Millage rates may be in-

13 creased in any parish when approved by a majority of the

14 electors who vote in an election held for that purpose.

15 (B) When the millage increase is for other than general

16 purposes, the proposition shall state the specific purpose

17 or purposes for which the tax is to be levied, the length of

18 time the tax is to remain in effect, and all proceeds of the

19 tax shall be dedicated to the purpose or purposes set forth

20 in the proposition.

21 (C) The amount of the parish tax for general purposes

22 which any parish, except the parish of Orleans, may levy,

23 without a vote of the electors, on property located wholly

24 within any municipality, which has a population in excess

25 of one thousand inhabitants according to the last census

26 and which provides and maintains a system of street paving,

27 shall not exceed one-half the tax levy for general purposes.

28 (D) This Section shall not be construed to repeal or affect

29 the withdrawal of property in a municipality from parochial

30 taxing jurisdiction, in whole or in part, by a provision of

31 the legislative charter of the municipality in effect on the

32 date of adoption of this constitution.

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C. P. No. 17

1 Section 32. Municipal Tax Limits; Increase

■o Section 32. (A) The governing authority of each munici-

3 pality may levy an ad valorem tax for general purposes, in

4 an amount not to exceed in any one year, seven mills on the

5 dollar of assessed valuation ; provided that where any mu-
g nicipality is, by its charter or by law, exempt from pay-
7 ment of parish taxes or, under legislative authority, main-
g tains its own public schools, it may levy an annual tax not
9 to exceed ten mills of the dollar of assessed valuation. Mill-

10 age rates may be increased in any municipality when I

11 approved by a majority of the electors who vote in an elec-

12 tion held for that purpose.

13 (B) When the millage increase is for other than general

14 purposes, the proposition shall state the specific purpose

15 or purposes for which the tax is to be levied, the length

16 of time the tax is to remain in effect, and all proceeds of

17 the tax shall be dedicated to the purpose or purposes set
Ig forth in the proposition.

19 (C) This Section shall not apply to the city of New Or-

20 leans.

21 Section 33. Local Governmental Subdivisions; Occupa-

22 tional License Tax; Limitations

23 Section 33. Local governmental subdivisions may impose

24 an occupational license tax in an amount not greater than

25 that imposed by the state. Local governmental subdivisions

26 may impose an occupational license tax in an amount greater

27 than that imposed by the state when so authorized by

28 an act passed by at least a two-thirds vote of the elected

29 membership of each house of the legislature.

30 Section 34. Local Governmental Subdivisions; Sales Tax

31 Authorized

32 Section 34. (A) Except as otherwise authorized in a home

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C. P. No. 17

1 rule charter provided for in Sections 7 and 8 of this Article,

p local governmental subdivisions and school districts are au-

o thorized to levy and collect a tax upon the sale at retail, the

A use, the lease or rental, the consumption and storage for use

c or consumption of tangible personal property, and on sales

c of services, as defined by law. Howevre, the rate thereof

n when combined with the rate of all other presently imposed

o or future sales and use taxes, exclusive of state sales and

Q use taxes, levied and collected within any local govern-

1 Q mental subdivision shall not exceed three percent.

2j (B) No tax authorized in Paragraph (A) of this Section

J2 shall become effective until a proposition for the imposition

2g thereof is submitted to the electors of the affected local gov-

J4 ernmental subdivision and approved by a majority of the

J5 electors who vote in the election held for that purpose.

Ig (C) The legislature shall have the authority by general

17 law to exempt or exclude any goods or tangible personal

Jg property or services from any sales and use tax levied by a

19 local governmental subdivision. However, such exemptions

20



Online LibraryLouisiana. Constitutional Convention (1973)Records of the Louisiana Constitutional Convention of 1973 (Volume 4) → online text (page 29 of 65)