Louisiana. Constitutional Convention (1973).

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

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25 (H) No additional property may be exempted from taxation.

26 Section i*. No Impairment of Existing Taxes or Obligations

27 Section 4. The provisions of this Article In no way shall

28 be construed or applied in such a manner as to: (a) Invalidate

29 taxes authorized and imposed prior to the adoption of this

30 constitution; or (b) impair the obligations, validity, or securi-

31 ty of any bonds or other debt obligations authorized prior to

32 the adoption of this constitution.

33 Section 5. Adjustment of Ad Valorem Tax Hillages

3^ Section 5. Prior to the end of the third year after the

35 effective date of the constitution, the assessors and the Louisiana



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C. P. No. 26

1 Tax Commission shall have determined the fair market value

2 or use value of all property subject to taxation within the

3 respective parishes to be used for the purpose of implementing
A the provisions of this Article. Except as hereinafter pro-

5 vlded in this Paragraph, the total amount of ad valorem taxes

6 collected by any taxing authority in the year in which the

7 provisions of this Article are Implemented shall not be

8 increased or decreased because of the provisions of this

9 Article above or below ad valorem taxes collected by such

10 taxing authority in the year immediately preceding the year

11 in which the provisions of this Article are implemented.

12 To accomplish this result, it shall be the mandatory duty

13 of each affected taxing authority, in the year in which the

14 provisions of this Article are implemented, to adjust mlllages

15 upwards or downwards, without regard to millage limitations

16 contained in this constitution ; however, whenever at the

17 time the adjustment is made the millage actually levied by

18 a taxing authority is less than or eaual to the maximum

19 authorized to be levied, the maximum millage so authorized

20 shall be increased or decreased, without further voter

21 approval, in proportion to the amount of the adjustment up-

22 ward or downward. Such millages shall thereafter remain in

23 effect subject to such changes as may be permitted by this

24 c6nstltution . Nothing provided herein shall be construed to

25 prohibit any taxing authority from collecting, in the year

26 in which the provisions of this Article are implemented or in

27 any subsequent year, a larger dollar amount of ad valorem

28 taxes by means of the following: (a) by levying additional

29 or increased millages as provided by law; (b) by placing

30 additional property on the tax rolls ; or (c) by reason of

31 Increases in the fair market value or use value of prooerty

32 after the first determination of such value on the basis of

33 which the provisions of this Article are to be implemented,

34 The provisions of this Section shall not apply to millages

35 required 'o be levied for the payment of general obligation bonds.



CL-lJ^i

C. p. No. 26

1 Section 6, Revenue Sharing Fund; Distribution; Pledge

2 of Proceeds

3 Section 6. (A) A special fund is created In the state

4 treasury to be known as the Revenue Sharing Fund.

5 (B) There is hereby allocated annually from the State

6 General Fund to the Revenue Sharintt Fund the sum of ninety

7 million dollars. The legislature may appropriate additional

8 sums to the Revenue Sharing Fund.

9 (C) The Revenue Sharing Fund shall be distributed annually

10 as provided by the legislature solelv on the basis of population

11 and number of homesteads in each parish in proportion to popula-

12 tion and the number of homesteads throughout the state. Unless

13 the legislature provides otherwise, population statistics of the

14 last federal decennial census shall be utilized for this purpose.

15 (D) The funds distributed to each parish as provided in

16 Paragraph (C) shall be distributed in Orleans Parish by the

17 city treasurer of the city of New Orleans and in all other

18 parishes by the parish tax collector. The funds allocated to

19 the Monroe Citv School Board, or its successor, shall be

20 distributed to and by the city treasurer of the city of Monroe.

21 After deductions, in each parish, for retirement systems and

22 commissions as authorized by law, the remaining funds, to the

23 extent available, by first priority shall be distributed to the

24 Vax recipient bodies , as defined bv law , within the parish to

25 offset current losses because of homestead exemptions granted

26 in this Article . Any balance thereafter remaining in any

27 parish distribution shall be allocated to the municipalities

28 and tax recipient bodies within each parish in accordance with

29 law .

30 (E) Any political subdivision, as defined by Article VI

31 of this constitution, may incur debt by the issuance of ne-

32 gotlable bonds, and may pledge for the payment of all or part

33 of the principal and Interest of such bonds the proceeds derived

34 or to be derived from that portion of the funds received by it

35 from the Revenue Sharing Fund, at provided in Paragraph (D) of



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C. p. No. 26

1 this Section, to offset current losses caused by homestead

2 exemptions granted by this Article. Unless otherwise pro-

3 vlded by the legislature, no portion of any moneys allocated

4 i/lthln any parish out of any balance remaining In any parish

5 distribution, as provided In Paragraph (D) hereof, may be

6 pledged to the payment of the principal or interest of any

7 bonds . These bonds shall be issued and sold as provided by

8 law, and shall reouire the approval of the State Bond

9 Commission , or its successor, prior to Issuance and sale .

10 Section 8. Tax Assessor

11 Section 8. (A) There shall be a tax assessor elected

12 by the qualified electors of each parish in the state ,

13 parish of Orleans excepted. His term of office shall be
lA four years and the legislature shall define his duties,

15 fix his compensation, and provide for his election.

16 (B) There shall be seven assessors In the city of

17 New Orleans, who together shall compose the Board of

18 Assessors for the parish of Orleans. One shall be elected

19 from each municipal district of the city of New Orleans,

20 and they shall be residents of the districts from which

21 they are elected. Their terms shall be four years and

22 they shall be elected at the same time as the municipal

23 officers of the city of New Orleans.

24 (C) When a vacancy occurs in the office of tax

25 assessor the duties of the office, until it is filled by

26 election as provided by law, shall be assumed by the chief

27 deputy assessor, except in the parish of Orleans , where

28 the Board of Assessors for the parish of Orleans shall appoint

29 the Interim assessor.

30 Section 9. Tax Sales; Redemotion of Property

31 Section 9. There shall he no forfeiture of propertv for

32 the nonpayment of taxes, but at the expiration of the year in

33 which said taxes are due, the collector shall, without suit,

34 and after giving notice to the delinquent in the manner pro-

35 vlded by law, advertise for sale In the official journal of the



C. P. No. 26

1 parish or municipality, provided there be an official Journal

2 in such parish or municipalitv; or, if not, then, as is now

3 or may be provided by law for sheriff's sales, the property

4 on which the taxes are due In the manner provided for Judicial

5 sales, and on the day of sale he shall sell such portion of

6 the property as the debtor shall point out and in case the

7 debtor shall not point out sufficient property, the collector

8 shall, at once and without further delay, sell Che least

9 quantity of property which any bidder will buy for the amount

10 of taxes, interest and costs. The sale shall be without

11 appraisement and the property sold shall be redeemable at any

12 time during three years from date of recordation of the tax

13 sale, by paying the price given, including costs and five per

14 cent penalty thereon, with interest at the rate of one per cent

15 per monLh until redeemed. No judgment annulling a tax sale

16 shall have effect until the price and all taxes and costs are

17 paid, with ten percent per annum interest on the amount of the

18 price and taxes paid from date of respective payments, be

19 previously paid to the purchaser; provided, this shall not

20 apply to sales annulled on account of taxes having been paid

21 prior to the date of sale, all deeds of sale made, or that may

22 be made, by the collectors of taxes, shall be received by

23 courts in evidence as prima facie valid sales.

24 No sale of property for taxes shall be set aside for any

25 cause, except on proof of payment of the taxes for which the

26 property was sold prior to the date of the sale, unless the

27 proceeding to annul is instituted within six moiTths from service

28 of notice of sale, which notice shall not be served until the

29 time of redemption shall have expired and within five years from

30 the date of the recordation of the tax deed, if no notice Is

31 given. The fact that taxes were paid on a part of the property

32 sold, prior to the sale thereof, or that part thereof was not

33 subject to taxation, shall not be cause for annulling the sale

34 as to any part thereof on which the taxes for which it was sold

35 were due and unpaid.



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CC-1221

C. P. No. 26

The manner of notice and form of proceeding to quiet tax
titles shall be provided by law. Taxes on movables shall be
collected by seizure and sale by the tax collector of the
movable property of the delinquent, whether It be the property
assessed or not, sufficient to pay the tax. Sale of such
property shall be made at public auction, without appraisement,
after ten days advertisement, made within ten days from date
of seizure, and shall be absolute and without redemption.

If the tax collector can find no corporeal movables of
the delinquent to seize, he may levy on Incorporeal rights,
by notifying the debtor thereof, or he may proceed by summary
rule in the courts to compel the delinquents to deliver up
for sale property in his possession or under his control.

The legislature shall be authorized to postpone the
payment of taxes, only In cases of overflow, general con-
flagration, general destruction of crops, or other public
calamity, and may provide for the levying, assessing and
collecting such postponed taxes under appropriate terms and
conditions. In such cases the legislature may authorize the
borrowing of money by the state on Its faith and credit, by
bond issue or otherwise, and levy taxes, or apply taxes
already levied and not appropriated, to secure payment thereof.
In order to create a fund from which loans may be made through
the State Board of Liquidation to the governing authority
of the parish where the calamity befalls, to be applied to
and not to exceed the deficiency and revenue of the parish
or any political subdivision therein, or of which the parish
Is a part, caused by postponement of taxes. No loans shall
be made to the governing authority of any parish without
the approval of the State Board of Liquidation.



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Constitutional Convention of Louisiana of 1973
CC-1222

1 COMMITTEE PROPOSAL No. 27—

2 Introduced by Delegate PereK, Chairman, on behalf of the

3 Committee on Local and Parochial Government and Dele-

4 gates Burson, Cannon, Chatelain, Conine, D'Gerolamo, Fow-

5 le:-. Giarrusso, Hayes, Heine, J. Jackson, Kean, Lanier,

6 Reeves, Shannon, Stephenson, Taylor, Toomy, Ullo, and

7 Zervigon :

8 A PROPOSAL

9 Providing with respect to the donation, loan, or pledge of

10 public funds, credit or property.

11 Be it adopted by the Constitutional Convention of Louisi-

12 ana of 1973:

18 Article .Section Management of State Funds; Do-

14 nation, Loan, or Pledge of Public Credit

16 Section Except as otherwise provided in this consti-

Ifl tution, the funds, credit, property, or things of value of the

17 state or of any political subdivision or political corpora-

18 tion thereof, shall not be loaned, pledged or granted to or

19 for any person or persons, associations or corporations, pub-

20 lie or private. However, the legislature may authorize the

21 loan or pledge of such funds, credit, property, or things of

22 value for public purposes with respect to the issuance of
28 bonds or other evidences of indebtedness.

24 (B) Funds, credit, property or things of value of the state

25 or of any political subdivision or political corporation there-

26 of heretofore loaned, pledged, dedicated or granted by the
^ ' prior laws of this state, or authorized to be loaned, pledged,
"O dedicated or granted by the prior laws and constitution of
^" this state, shall so remain for the full term as provided by
>jO the prior laws and constitution and for the full term as
"j1 provided by any contract, unless such authorization is re-
•"''- voked by the legislature by a two-thirds vote of the elected

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CC-1222
C. P. 27

1 membership of each house of the legislature prior to the

2 vesting of any contractual rights pursuant to this Section.
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Reprinted as Engrossed

Constitutional Convention of Louisiana of 1973
CC-1222

:, COMMITTEE PROPOSAL No. 27—

_" Introduced by Delegate Perez, Chairman, on behalf of the

j: Committee on Local and Parochial Government and Dele-

4 gates Burson, Cannon, Chatelain, Conino, D'GeroIamo, Fow-

5 ler, Giarrusso, Hayes. Heine, J. Jackson, Kean, Lanier,
g Reeves, Shannon, Stephenson, Taylor, Toomy, Ullo, and

7 Zervigon :

8 A PROPOSAL

5 Providing with respect to the donation, loan, or pledge of

10 public funds, credit or property.

11 Ce it adopted by the Constitutional Convention of Louisi-

12 ana of 1973:

18 Section Management of State Funds; Donation, Loan,

14 or Pledge of Public Credit

15 Section (A) Except as otherwise provided in this

16 constitution, the funds, credit, property or things of value

17 of the state, or of any political subdivision thereof, shall not
;'§ be loaned, pledged, or donated to or for any person or per-
10 sons, associations or corporations, public or private, nor shall

20 the state nor any political subdivision purchase or subscribe

21 to the capital stock or stock of any corporation or associa-

22 tion whatever or for any private enterprise.

28 (B) Nothing contained in this Section shall prevent: (1)

24 intercooperation between the state and its political subdivi-

25 sions or between political subdivisions, or between the state

26 or its political subdivisions and the United States, or be-

27 tween the state or its political subdivisions and any public

28 or private association or corporation or individual for a

29 public purpose; (2) the use of public funds for programs

30 of social welfare for the aid and support of the needy; (3)
81 contributions of public funds to pension and insurance pro-
32 grams for the benefit of public employees; (4) the legisla-

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Reprinted as Engrossed

CC-1222
C. P. No. 27

ture by a favorable vote of two-thirds of the elected mem-
bers of each house from authorizing the loan, pledge, or
donation of public funds in the furtherance of facilities and
other programs having a public purpose; or (5) the legisla-
ture from authorizing the loan or pledge of such funds, credit,
property, or things of value for public purposes with respect
to the issuance of bonds or other evidences of indebtedness.
(C) Funds, credit, property or things of value of the state
or of any political subdivision thereof heretofore loaned,
pledged, dedicated or granted by the prior laws of this state,
or authorized to be loaned, pledged, dedicated or granted by
the prior laws and constitution of this state, shall so remain
for the full term as provided by the prior laws and consti-
tution and for the full term as provided by any contract,
unless such authorization is revoked by the legislature by a
two-thirds vote of the elected membership of each house of
the legislature prior to the vesting of any contractual rights
pursuant to this Section.



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Constitutional Convention of Louisiana of 1973
CC-1221

1 COMMITTEE PROPOSAL No. 28—

2 Introduced by Delegate Perez, Chairman, on behalf of the

3 Committee on Local and Parochial Government, and Dele-

4 gates Burson, Cannon, Chatelain, Conino, D'Gerolamo, Fow-

5 ler, Giarrusso, Hayes, Heine, J. Jackson, Kean, Lanier,

6 Reeves, Shannon, Stephenson, Taylor, Toomy, Ullo, and

7 Zervigon :

8 A PROPOSAL

9 Providing for the office of tax assessor and the Board of

10 Assessors in Orleans Parish.

11 Be it adopted by the Constitutional Convention of Louisi-

12 ana of 1973:

13 Article , Section 1. Tax Assessor

14 Section 1. There shall be a tax assessor elected by the

15 electors of each parish in the state, the parish of Orleans

16 excepted. His term of office shall be four years and the

17 legislature shall define his duties, fix his compensation, and

18 provide for his election.

19 Section 2. Board of Assessors for Orleans Parish

20 Section 2. There shall be seven assessors in the city of

21 New Orleans, who together shall compose the Board of

22 Assessors for the Parish of Orleans. One shall be elected

23 from each municipal district of the city of New Orleans, and

24 they shall be residents of the districts from which they are
^5 elected. Their terms shall be four years and they shall be
*o elected at the same time as the municipal officers of the
2 ' city of New Orleans.

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Constitutional Convention of Louisiana of 1973

CC-1220

COMMITTEE PROPOSAL No. 29—

Introduced by Delegate Perez, Chairman, on behalf of the
Committee on Local and Parochial Government, and Dele-
gates Burson, Cannon, Chatelain, Conino, D'Gerolamo, Fow-
ler, Giarrusso, Hayes, Heine, J. Jackson, Kean, Lanier,
Reeves, Shannon, Stephenson, Taylor, Toomy, Ullo, and
Zervigon ;

A PROPOSAL
Providing for a Revenue Sharing Fund.

Be it adopted by the Constitutional Convention of Louisi-
ana of 1973:

Article , Section 1. Revenue Sharing Fund

Section 1. There is hereby established and created a spe-
cial fund in the State Treasury to be known as the Revenue
Sharing Fund. The fund shall be composed of monies which
.shall be transferred to it annually out of the State General
Fund by the state treasurer. The legislature may allocate
additional sums to the Revenue Sharing Fund.



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Constitutional Convention of Louisiana of 1973
CC-1227

1 COMMITTEE PROPOSAL No. 30—

2 Introduced by Delegate Aertker, Chairman, on behalf of

3 the Committee on Education and Welfare and Delegates

4 Carmouche, Come, Cowen, Flory, Grier, Haynes, Hernandez,

5 Landry, Leithman, Lennox, Rachal, Riecke, Robinson, Se-

6 gura, Silverberg, Sutherland, Thistlethwaite, Toca and

7 Wisham :

8 A PROPOSAL

9 To provide for the transition of membership on the boards

10 of education.

11 Be it adopted by the Constitutional Convention of Louisi-

12 ana of 1973:

13 Article XIV, Section 1. Board of Regents

14 Section 1. On the effective date of this constitution, the

15 members of the Louisiana Coordinating Council for Higher

16 Education whose term will not have expired shall become

17 members of the Board of Regents until their respective

18 terms expire. The governor shall appoint such additional

19 members as are required to complete the full membership of

20 the board in accordance with and for the purpose of effcctu-

21 ating the provisions of Article IX, Section 7.

22 Section 2. Board of Supervisors of Louisiana State Uni-

23 versity and Agricultural and Mechanical College

24 Section 2. On the effective date of this constitution, the

25 members of the Board of Supervisors of Louisiana State

26 University and Agricultural and Mechanical College whose

27 term will not have expired shall become members of the

28 Board of Supervisors of Louisiana State University and

29 Agricultural and Mechanical College until their respective

80 terms expire. The governor shall appoint such additional

81 members as are required in accordance with and for the
32 purpose of effectuating the provisions of Article IX, Section

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CC-1227
C. P. No. 30
9.

Section 3. State Board of Elementary and Secondary Ed-
ucation; Board of Trustees for State Colleges and Univer-
sities

Section 3. On the effective date of this constitution, each
member of the State Board of Education whose term will
not have expired shall have the right to elect to become a
member of the State Board of Elementary and Secondary
Education or the Board of Trustees for State Colleges and
Universities and to serve until the expiration of the term to
which he was elected. The legislature shall establish pro-
cedures by which the right herein granted shall be exercised,
and by which the secretary of state shall be notified as to
those elections which must be held, and by which the gover-
nor shall be notified as to the appointments which must be
made, to complete the full membership of the boards men-
tioned herein. Such elections and appointments shall be
made in accordance with and for the purpose of effectuating
the provisions of Article IX, Sections 4 and 8.



Page 2



Reprinted as Engrossed

Constitutional Convention of Louisiana of 1973
CC-1227

1 COMMITTEE PROPOSAL No. 30—

2 Introduced by Delegate Aertker, Chairman, on behalf of the

3 Committee on Education and Welfare and Delegates Car-

4 mouche, Corne, Cowen, Flory, Graham, Grier, Haynes, Her-

5 nandez, E. Landry, Leithman, Morris, Rachal, Riecke, Segura,
g Sutherland, Thistlethwaite, Toca, Wattigny and Wisham:

7 A PROPOSAL

g To provide for the transition of membership on the boards

9 of education.

]^0 Be it adopted by the Constitutional Convention of Louisiana

11 of 1973:

12 Article XIV, Section 1. Board of Regents

13 Section 1. On the effective date of this constitution, the

14 members of the Louisiana Coordinating Council for Higher

15 Education whose term will not have expired shall become

16 members of the Board of Regents until their respective terms

17 expire. The governor shall appoint such additional members
Ig as are required to complete the full membership of the board

19 in accordance with and for the purpose of effectuating the

20 provisions of Article IX, Section 7.

21 Section 2. Board of Supervisors of Louisiana State Univer-

22 sity and Agricultural and Mechanical College

23 Section 2. On the effective date of this constitution, the

24 members of the Board of Supervisors of Louisiana State

25 University and Agricultural and Mechanical College whose

26 term will not have expired shall become members of the

27 Board of Supervisors of Louisiana State University and

28 Agricultural and Mechanical College until their respective

29 terms expire. The governor shall appoint such additional

30 members as are required in accordance with and for the pur-

31 pose of effectuating the provisions of Article IX, Section 9.

32 Section 3. State Board of Elementary and Secondary Edu-

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Reprinted as Engrossed

CC-1227
C. P. No. 30

cation ; Board of Trustees for State Colleges and Universities
Section 3. On the effective date of this constitution, each
member of the State Board of Education whose term will
not have expired shall have the right to elect to become a
member of the State Board of Elementary and Secondary
Education or the Board of Trustees for State Colleges and
Universities and to serve until the expiration of the term to
which he was elected. The legislature shall establish proce-



Online LibraryLouisiana. Constitutional Convention (1973)Records of the Louisiana Constitutional Convention of 1973 (Volume 4) → online text (page 39 of 65)