Louisiana. Constitutional Convention (1973).

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

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Page 12



Engrossed

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C. P. No. 17

1 require consolidation of governmental functions of local gov-

2 ernmental subdivisions. However, the legislature may enact

3 laws authorizing the consolidation of political subdivisions or

4 the joint exercise of powers and performance of functions

5 by political subdivisions, but no such law shall become ef-
g fective until submitted to and approved by two-thirds of
7 the electors in each of the political subdivisions affected
g thereby, who vote in an election called for that purpose.

9 Section 24. Assistance to Local Industry by Political Sub-

10 divisions

11 Section 24. (A) Subject to such restrictions as it may

12 impose, the legislature may authorize any political subdivi-

13 sicn, deep-water port commission, or deep-water port, har-

14 bor, and terminal district, in order (1) to induce and en-

15 courage the location of or addition to industrial enterprises

16 therein, or (2) to provide for the establishment and furnish-

17 ing of industrial plants for the conversion or processing of

18 raw farm or agricultural products, or (3) to provide movable

19 or immovable property, or both, for pollution control facili-

20 ties: (a) to issue bonds, subject to the approval of the

21 State Bond Commission or any successor thereto, and use

22 the funds derived from the sale thereof to acquire and im-

23 prove industrial plant sites and other property necessary

24 to the purposes thereof; (b) to acquire, through purchase

25 or otherwise, and to improve, industrial plant buildings and

26 industrial plant equipment, machinery, furnishings, and ap-

27 purtenances; and (c) to sell, lease, or otherwise dispose of

28 all or any part of the foregoing.

29 (B) It is hereby found and declared that the purposes de-

30 signed to be accomplished herein are public and proper

31 legal purposes and will be of public benefit to the political

32 subdivision, deep-water port commission, or deep-water port.

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1 harbor, and terminal district issuing the bonds.

2 Section 25. Appropriation to Political Subdivisions

3 Section 25. When the legislature appropriates funds to one

4 or more political subdivisions and the legislature does not

5 specify the purposes for which such funds shall be expended,
g or the amounts to be expended therefor, the expenditure
7 of such funds shall be determined solely by the governing
3 authority of the political subdivision or political subdivisions
9 to which the funds are appropriated. The legislature may re-

10 quire a report concerning the allocation and expenditure of

11 such funds.

12 Section 26. Uniform Procedure for Calling, Conducting,

13 and Canvassing the Returns of Certain Special Elections

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

15 any political subdivision pursuant to the provisions of this

16 constitution which require submission to the electors of

17 any proposition or que.stion, such as the change of parish

18 lines, change of location of parish .seat, levying of taxes,

19 issuance of bonds or incurring of other debt obligations, the
26 assumption of debt, referendum, recall, or the adoption of a

21 home rule charter, the election shall be called, conducted,

22 and the returns thereof canvassed, in accordance with the

23 law pertaining to elections for incurring bonded indebted-

24 ness and special taxes relative to local finance, as the same

25 now exists or may hereafter be amended, or as may be

26 otherwise provided by the legislature.

27 Section 27. Acquisition of Property

28 Section 27. Subject to such restrictions as the legisla-

29 ture may provide by general law, political subdivisions may

30 acquire property for any public purpose, including but not

31 limited to acquisition by purchase, donation, expropriation,

32 or exchange.

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C. P. No. 17

1 Section 28. Servitudes of Way; Acquisition by Prescrip-

2 tion

3 Section 28. The public, represented by the various po-

4 litical subdivisions, may acquire servitudes of way by

5 prescription in the manner prescribed by law.

C Section 29. Prescription Against State, School Districts,
7 and Political Subdivisions

g Section 29. Prescription shall not run against the state,
9 school districts, or against any political subdivision in

10 any civil matter, unless otherwise provided in this con-

11 stitution or expressly by general law.

12 Section 30. Supremacy of Constitution

13 Section 30. The provisions of this Constitution shall be

14 paramount and neither the legislature, nor any political
16 subdivision, shall enact any laws or ordinances in con-

16 flict therewith.

17 PART II. FINANCE

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

19 Municipality from Parish Taxing Authority

20 Section 31. (A) The governing authority of each parish

21 may levy an ad valorem tax for general purposes, in an

22 amount not to exceed in any one year, four mills on the
88 dollar of assessed valuation. However, in Orleans Parish

24 the limitation shall be seven mills and in Jackson Parish

25 the limitation shall be five mills. Millage rates may be
28 increased in any parish when approved by a majority of

27 the electors who vote in an election held for that pur-

28 pose.

29 (B) When the millage increase is for other than gcn-

30 eral purposes, the proposition shall state the specific
81 purpose or purposes for which the tax is to be levied,
32 the length of time the tax is to remain in effect, and all

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C. p. No. 17

1 proceeds of the tax shall be dedicated to the purpose or

2 purposes set forth in the proposition.

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

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

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

6 within any municipality, which has a population in excess

7 of one thousand inhabitants according to the last census

8 and which provides and maintains a system of street pav-

9 ing, shall not exceed one-half the tax levy for general

10 purposes.

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

12 affect the withdrawal of property in a municipality from

13 parochial taxing Jurisdiction, in whole or in part, by a

14 provision of the legislative charter of the municipality in

15 effect on the date of adoption of this constitution.

16 Section 32. Municipal Tax Limits; Increase

17 Section 32. (A) The governing authority of each munici-
rS pality may levy an ad valorem tax for general purposes,

19 in an amount not to exceed in any one year, seven mills

20 on the dollar of assessed valuation; provided that where

21 any municipality is, by its charter or by law, exempt

22 from payment of parish taxes or, under legislative author-
28 ity, maintains its own public schools, it may levy an an-

24 nual tax not to exceed ten mills of the dollar of assessed

25 valuation. Millage rates may be increased in any munici-

26 pality when approved by a majority of the electors who

27 vote in an election held for that purpose.

28 (B) When the millage increase is for other than general
20 purposes, the proposition shall state the specific purpose

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

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

82 of the tax shall be dedicated to the purpose or purposes

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C. P. No. 17

1 set forth in the proposition.

2 (C) This Section shall not apply to the city of New
Q Orleans.

A Section 33. Local Governmental Subdivision ; Occupation-

g al License Tax ; Limitations

a Section 33. Local governmental subdivisions may impose

n an occupational license tax in an amount not greater than

g that imposed by the state. Local governmental subdivisions

Q may impose an occupational license tax in an amount

10 greater than that imposed by the state when so autho-

11 rized by an act passed by at least a two-thirds vote of

12 the elected membership of each house of the legislature.

18 Section 34. Local Governmental Subdivisions; Sales Tax

14 Authorized

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

16 home rule charter provided for in Sections 7 of this Arti-

17 cle, local governmental subdivisions and school districts

13 are authorized to levy and collect a tax upon the sale at

19 retail, the use, the lease or rental, the consi:mption and

20 storage for use or consumption of tangible personal prop-

21 erty, and on sales of services, as defined by law. However,

22 the rate thereof when combined with the rate of all other

23 presently imposed or future sales and use taxes, exclusive

24 of state sales and use taxes, levied and collected within

25 sny local governmental subdivision shall not exceed three

26 percent.

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

28 shall become effective until a proposition for the imposi-

29 tion thereof is submitted to the electors of the affected

80 local governmental subdivision and approved by a majori-

81 ty of the electors who vote in the election held for that

82 purpose.

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C. P. No. 17

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

2 law to exempt or exclude any goods or tangible personal
8 property or services from any sales and use tax levied by

4 a local governmental subdivision However, such exemp-

5 tions or exclusions shall also apply to state sales and use

6 taxes.

7 (D) The legislature by general or special law may au-

8 thorize the imposition of additional sales and use taxes

9 by local governmental subdivisions in excess of that pro-

10 vided in paragraph (A) of this Section, provided that such

11 taxes are approved by the electors of the local govern-

12 mental subdivision as provided in paragraph (B) of this

13 Section.

14 (E) Nothing contained in this Section shall be construed

15 to repeal or affect any sales and use tax authorized or

16 imposed by any municipality, parish, or school board as

17 provided by law or a home rule charter or plan of govern-

18 ment on the effective date of this constitution.

19 Section 35. Political Subdivisions; Taxing Power; Limi-

20 tations

21 Section 35. Political subdivisions may exercise the power

22 of taxation, subject to such limitations as may be else-

23 where provided in the constitution, under authority granted

24 to them by the legislature for parish, municipal, and local

25 purposes, strictly public in their nature. The provisions

26 of this Section shall not apply to, nor affect, similar

27 grants to such political subdivisions under other sections

28 of this constitution which are self-operative.

29 Section 36. Special Taxes ; Ratified

30 Section 36. (A) Any special tax being levied by any

31 political subdivision under prior laws or under the 1921
o2 Louisiana Constitution, as amended, when this constitution

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Engrossed

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C. P. No. 17

1 is adopted is hereby confirmed and ratified.

2 (B) For the purpose of acquiring, constructing, improv-
o mg. maintaining and operating any work of public im-

4 provement, any political subdivision may levy special

5 taxes when authorized by a majority of the electors who
g vote in an election held for that purpose.

7 Section 37. Political Subdivisions; Exclusive Authority to

g Levy and Collect Ad Valorem Taxes

9 Section 37. Notwithstanding any provision contained in

10 this constitution to the contrary, the power of taxation

11 shall not be exercised by the legislature to levy an ad

12 valorem tax upon any property in the state, and such power

13 shall be exclusively vested in political subdivisions to be

14 exercised as provided in this constitution.

15 Section 38. Bonds of Political Subdivisions; General Ob-
18 ligations

17 Section 38. The full faith and credit of every political sub-

18 division is hereby pledged to the payment of general obli-

19 gallon bonds issued by it under this constitution or the

20 terms of the statute or proceedings pursuant to which they

21 are issued. The governing authority of the issuing political

22 subdivision shall levy and collect or cause to be levied and

23 collected on all taxable property in the political subdivision

24 ad valorem taxes fully sufficient to pay principal and inter-

25 est and redemption premiums, if any, on such bonds as

26 they mature.

27 Section 39. Taxpayer Authorization of Political Subdivi-

28 sion Bonds

29 Section 39. Subject to the approval of the State Bond

30 Commission or any successor thereto, general obligation

31 bonds may be issued only after authorization by a vote of u

32 majority of the electors who vote on the proposition at an

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C. P. No. 17

1 election in the political subdivision issuing such bonds. Re-

2 funding bonds, even though payable solely from ad valorem
8 taxes, need not be so authorized at an election if the in-

4 debtedness refunded is paid or cancelled at the time of the

5 delivery of the refunding bonds, or if money, or securities

6 made eligible for such purpose by law, are deposited in

7 escrow in an adequate amount, with interst, to be utilized

8 solely for the purpose of retiring the refunded indebtedness

9 or bonds and paying interest thereon and redemption pre-

10 miums, if any, to the time of retirement.

11 Section 40. Limitations on Bonded Indebtedness of Politi-

12 cal Subdivisions

13 Section 40. (A) General obligation bonds may be issued

14 by any political subdivision for any single purpose which,

15 including the existing bonds of such political subdivision

16 incurred for the same purpose and payable solely from ad

17 valorem taxes levied without limitation as to rate or amount,

18 shall not exceed in the aggregate ten percent of the total

19 value of all property within such subdivision valued for

20 assessment purposes, including property exempt as home-

21 steads, to be ascertained by the last such valuation for polit-

22 ical subdivision purposes previous to incurring such indebt-

23 edness except that : ( 1 ) as to both parishwide school districts

24 and other school districts, the limitation shall be twenty-

25 five percent of the total value of all property within such

26 district valued for assessment purposes as aforesaid; and

27 (2) as to general obligation industrial development bonds,

28 such limitation shall be twenty percent of the total value

29 of all property within the political subdivision valued for

30 assessment purposes as aforesaid.

31 (B) Any municipality financing and operating its own

32 schools and not located within a parishwide or other school

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as Engrossed

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C. P. No. 17

1 district shall be regarded as and treated on the same basis

2 for the purpose of debt limitation and shall have the same

3 authority for all purposes of this Section as though it were

4 such a school district.

5 (C) The legislature may increase the debt limitations
g established in this Section by general law or by local or
7 special law passed by a two-thirds vote of the elected mem-
g bership of each house.

9 (D) Bonds and other debt obligations payable from acre- m

10 age taxes, sales and use taxes, excess revenues, special as-

11 sessments, or other special revenues shall not be considered

12 to be bonds payable solely from ad valorem taxes for all

13 purposes of this Section.

14 Section 41. Limited Time for Contesting Bonds of Politi-

15 cal Subdivisions
15 Section 41. (A) For a period of sixty days from the pro-

17 mulgation of the result of any election held for the purpose

18 of incurring or assuming debt, issuing bonds, or levying a

19 tax, any person in interest shall have the right to contest the

20 legality of such election, the bond issue provided for, or the

21 tax authorized, for any cause after which time no one shall

22 have any cause or right of action to contest the regularity,

23 formality, or legality of said election, tax provisions, or

24 bond authorization, for any cause whatsoever. If the

25 validity of any election, tax, debt assumption, or bond issue

26 authorized or provided for, held under the provisions of this

27 Section, is not raised within the sixty days herein pre-

28 scribed, the authority to incur or assume debt, levy the tax,

29 or issue the bonds, the legality thereof, and the taxes and

30 other revenues necessary to pay the same shall be conclu-

31 sively presumed to be valid, and no court shall have

32 authority to inquire into such matters.

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C. P. No. 17

1 (B) Every ordinance or resolution authorizing the issu-

2 ance of bonds or other debt obligation by a political sub-

3 division shall be published at least once in the official jour-

4 nal of the political subdivision, or if there is none, then in a

5 newspaper having general circulation therein. For a period
g of thirty days from the date of the publication any person
7 in interest may contest the legality of the ordinance or
g resolution, the bonds or other debt obligation authorized
9 thereby, and of any provision therein made for the security

JO ^nd payment of the bonds. After this time, no one shall

11 have any cause of action to test the regularity, formality,

J2 legality, or effectiveness of the ordinance or resolution,

13 bonds, or other debt obligation, and provisions thereof for

14 any cause whatever; and after this time it shall be con-
1.5 clusively presumed that every legal requirement for the

16 issuance of the bonds or other debt obligation, including

17 all things pertaining to the election, if any. at which the

18 bonds or other debt obligation were authorized, has been

19 complied with, and no court shall have authority to inquire

20 i"to any such matters after the lapse of this thirty days.

21 Section 42. Local Improvement Assessments

22 Section 42. (A) The legislature shall provide by general

23 law or by local or special law the procedures by which

24 political subdivisions levy and collect local or special as-

25 sessrnents on real property, for the purpose of acquiring,

26 constructing, or improving works of public improvement.

27 (B) Certificates of indebtedness may be issued to cover

28 the cost of any such public improvement which shall be

29 secured by the pledge of the local or special assessments

30 levied therefor, and may be further secured by the pledge

31 of the full faith and credit of the political subdivision.

32 (C) The governing authority of the political subdivision

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C. P. No. 17

1 issuing certificates of indebtedness payable from sources

2 other than ad valorem taxes, and pledging its full faith and

3 credit to the prompt payment of the principal and interest

4 thereof, shall levy or cause to be levied on all taxable prop-

5 erty in the political subdivision ad valorem taxes, without

6 limitation as to rate or amount, fully sufficient to make up

7 any deficit in the other sources of revenue pledged to the

8 payment of the certificates.

9 Section 43. Revenue-Producing Property

10 Section 43. The legislature may authorize political subdi-

11 visions to issue bonds or other debt obligations for the pur-

12 pose of constructing, acquiring, extending, or improving any

13 revenue-producing public utility. The bonds or other dfbt ob-

14 ligations may be secured by mortgage on the lands, build-

15 ings, machinery, and equipment or by the pledge of the in-

16 come and revenues of such public utility and shall not be

17 a charge upon the other income and revenues of the politi-

18 cal subdivision.

19 PART III. LEVEE DISTRICTS

20 Section 44. Levee Districts

21 Section 44. (A) Levee districts as now organized and con-

22 stituted shall continue to exist, except that :

23 (1) The legislature may provide for the consolidation,

24 division, or reorganization of existing levee districts or

25 create new levee districts. However, the members of the

26 boards of commissioners of such districts shall be appointed

27 or elected from residents of such district;

28 (2) Any levee district whose flood control responsibilities

29 are limited to and which is situated entirely within the

30 boundaries of one parish may be merged and consolidated

31 into such parish under the terms and conditions and in

32 the manner provided in Section 18 of this Article. This pro-

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C. P. No. 17

1 vision shall be self-operative.

2 (B) No action taken hereunder shall impair the obliga-

3 tion of any outstanding bonded indebtedness or of any

4 other contract of such levee district.

5 Section 45. District Taxes; Increase in Tax to Raise Addi-

6 tional Funds

7 Section 45. (A) For the purpose of constructing and

8 maintaining levees, levee drainage, flood protection, hurri-

9 cane flood protection, and for all other purposes incidental

10 thereto, the governing authority of each district, may levy

11 annually a tax not to exceed five mills on the dollar, except

12 the Board of Levee Commissioners of the Orleans Levee

13 District which may levy annually a tax not to exceed two

14 and one-half mills on the dollar, on all taxable property

15 situated within the alluvial portions of said district subject

16 to overflow.

17 (B) Should the necessity to raise additional funds arise

18 in any levee district for any of the purposes herein set

19 forth, or for any other purpose related to its authorized

20 powers and functions which may be specified by the legis-

21 lature, the tax herein authorized may be increased. How-

22 ever, before taking effect, the necessity for the increase and

23 the rate thereof shall be submitted to the electors of such

24 district and no increase in taxes shall occur unless a major-

25 ity of the electors in such district who vote in the election

26 hereinabove provided for vote in favor thereof.

27 Section 46. Bond Issues

28 Section 46. (A) Subject to the approval of the State

29 Bond Commission or any successor thereto, the governing

30 body of any levee district may fund the avails of said

31 taxes or other revenues into bonds, or other evidences of

32 indebtedness, the proceeds thereof to be used for the pur-

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Engrossed

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C. p. No. 17

\ poses mentioned in this Article or for the funding or pay-

2 ment of any outstanding indebtedness.

3 (B) Bonds issued under the authority of the foregoing

4 provision shall be sold in accordance with applicable pro-

5 visions of the Louisiana Revised Statutes relating to the
Q issuance of bonds by levee districts.

7 Section 47. Interstate Districts

8 Section 47. The legislature, with the concurrence of an

9 adjoining state, may create levee districts composed of

10 territory partly in each state, and may authorize the con-

11 struction and maintenance of levees wholly within another

12 state.

18 Section 48. Cooperation with Federal Government

14 Section 48. All governing authorities of levee districts

15 which have been, or may be created, are authorized to

16 cooperate with the federal government in the construction

17 and maintenance of the levees in this state, on such terms

18 and conditions as may be provided by the federal authori-

19 ties and accepted by the levee districts.

20 Section 49. Compensation for Property Used or De-

21 stroyed ; Tax

22 Section 49. (A) Lands and improvements thereon here-

23 after actually used or destroyed for levees or levee

24 drainage purposes shall be paid for at a price not to

25 exceed the assessed value for the preceding year; provided,

26 if property used or destroyed for levees or levee drainage

27 purposes from a landowner shall exceed more than one-

28 third the value of that landowner's property and im-

29 provements, the land and improvements thereon used or

30 destroyed for such purposes shall be paid for at fair mar-
вАҐ>1 ket value; and provided further, nothing contained in this
32 Paragraph with respect to compensation for lands and im-

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C. P. No. 17

1 provements shall apply to batture or to property the

2 control of which is vested in the state or any political

3 subdivision thereof for the purpose of commerce.

4 (B) If the district has no other funds or resources out



Online LibraryLouisiana. Constitutional Convention (1973)Records of the Louisiana Constitutional Convention of 1973 (Volume 4) → online text (page 31 of 65)