Louisiana. Constitutional Convention (1973).

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

. (page 52 of 65)
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3 From state, parish, and special taxes, the homestead, bona

4 fide, consisting of a tract of land, or two or more tracts of

5 land with a residence on one tract and a field, pasture, or

6 garden on the other tract or tracts, not exceeding one hundred

7 and sixty acres, buildings and appurtenances, whether rural
g or urban, owned and occupied by every head of a family, or
9 person having a mother or father, or a person or persons de-

10 pendent on him or her for support, in the full amount of three

11 thousand dollars of the assessed valuation ; provided that this

12 exemption shall not extend to any municipal or city taxes,

13 save and except in Orleans Parish, and shall in Orleans Parish

14 apply to the state, the general city, the school, the levee, and

15 levee board taxes. The exemption of homesteads shall extend

16 to the surviving spouse, or minor child or children, of a de-

17 ceased owner and to the bona fide homestead when occupied

18 as such and title thereto is in either husband or wife, pro-

19 vided that the exemptions shall not be extended to more than

20 one homestead owned by the husband or wife. An additional

21 $2,000 homestead exemption shall be provided for veterans.

22 An additional $2,000 homestead exemption for all other than
28 veterans upon reaching age 65 shall be provided. Applications
24 shall be made yearly and the term veteran and any other ex-
26 ;,!;i of this matter shall be as defined by the legislature.

26 B. All public property.

27 C. Places of religious worship; property owned by religious

28 denominations and used as residences for ministers; places of

29 burial, and property held by any religious denomination or

30 nonprofit corporation or organization for burial purposes, but

31 the exemption shall not apply to unsold lots, crypts, or places

32 for burial, nor shall it apply to lands held for development as

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D. P. No. 91

places for burial, when so held for profit ; places devoted to \

charitable undertakings, including that of such organizations J

as lodges and clubs organized for charitable and fraternal g

purposes and practicing the same; schools and colleges; non- 4

profit hospitals; but the exemption shall extend only to prop- 5

erty, and grounds thereunto appurtenant, used for the above- g

mentioned purposes, and not leased for profit or income. 7

I). All personal property used in the home or on loan in a g

public place; agricultural products while owned by the pro- 9

ducer, agricultural machinery and other implements used ex- JO

clusively for agricultural purposes, and all animals on the H

fa.-m., and property belonging to agricultural fair associations. 12

E. The governing body of any parish may, with the con- 18
sent of each popularly elected body which levies an ad valorem 14
tax and which is domiciled within the parish, grant additional 15
exemptions from local ad valorem taxes, in a manner consis- 16
tent with law. 17

F. The Legislature may grant additional exemptions from 18
state ad valorem taxes in a manner consistent with law. 19

The amount of taxes collected from a particular miliage 20

levied by any taxing authority shall not be increased or de- 21

creased because of the method of assessing property as pro- 22

vided in Section 4, and it shall be the mandatory duty of all 23

public bodies that levy miliage to adjust the miliage proper- 24

tionate to the adjustments in assessment values so as to pro- 25

duce the same total dollar amount of revenue. Nothing pro- 26

vided herein shall be construed to prohibit the respective 27

municipalities, parishes, or other taxing districts or authorities 28

from collecting a larger dollar amount of ad valorem taxes by 29

means of levying additional millages in the manner provided 30

by law, by additional property being placed on their respec- 31

five tax rolls, or by reason of increased property values due 32

D. P. No. 91

to economic conditions, and provided further that this provi-
sion shall not be construed so as to diminish the security of
outstanding bonds.

Section 9. Boards of Review

1. There shall be in each parish of the state a Board of Re-

2. The Board of Review of each parish shall each year
equalize in a manner determined by law the assessed valua-
tion of all taxable property.

3. The Board of review of each parish may recommend
additional homestead and other exemptions from ad valorem
taxes levied within its jurisdiction to the local governing
authority in a manner consistent with law.

Section 10. Grievance Procedure

Any taxpayer, city, or tax recipient body, aggrieved by the
valuation placed upon an individual property, or class of prop-
erties or by any other concern involving ad valorem taxation
shall be provided an opportunity in a manner established by
law to state the grievance to the Board of Review and request
a redress of that grievance, and all taxpayers, citizens, or tax
recipient bodies shall have the right of testing the correctness
of assessments or of appealing their grievance before the
courts at the domicile of the assessing authority.

Page 6


Constitutional Convention of Louisiana of 1973


o Introduced by Delegate Robinson:


4 Making provisions for public elementary and secondary edu-

g cation and necessary provisions with respect thereto.

^ Be it adopted by the Constitutional Convention of Louisiana

7 of 1973:


g Section 1. Public Educational System

JO Section 1. The legislature shall provide for the education

2j of the people of the state and shall establish and maintain a

J2 public educational system consisting of all public schools and

23 institutions of learning supported in whole or in part by

24 state funds, the funds of any political subdivision thereof, or
15 both.

Ig Section 2. Superintendent of Education

17 Section 2. (A) Duties. There shall be a superintendent of

18 education who shall be the chief executive officer of the state

19 department of education and who shall have such duties and

20 responsibilities for public elementary and secondary education

21 as may be prescribed by law.

22 (B) Term of office; appointment or election. The super-

23 intendent of education shall be elected for a term of four years.

24 After the first election of state officials following adoption

25 of this constitution, the legislature may, by a favorable vote

26 of two-thirds of the elected members of each house, provide

27 for the appointment in lieu of election of the superintendent

28 of eeucation and by the same vote may subsequently reestab-

29 lish the office as an elective office. Appointment shall be by
80 the state board of elementary and secondary education for a
31 term not to exceed four years.

82 (C) Qualifications. The state superintendent of education

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D. P. No. 92

1 shall possess the minimum qualifications required of parish

2 school superintendents.

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

4 cation

5 Section 3. (A) Creation; function. There is created a body

6 corporate, known as the State Board of Elementary and Sec-

7 ondary Education. The board shall supervise, control, ar.d

8 have budgetary responsibility for all funds appropriated or

9 allocated by the state for all public elementary and secondary

10 schools and special schools under its jurisdiction, as provided

11 by law. The board shall have such other specific powers,

12 duties, and responsibilities as are provided by this constitu-

13 tion or by law, but shall have no control over the business af-

14 fairs of parish and municipal school boards or the selection or

15 removal of their officers and employees.

16 (B) Membership; terms; majority of members to be elected

17 if superintendent of education appointed. The legislature shall

18 provide for the membership, manner of election or selection,

19 and terms of office of the state board of elementary and sec-

20 ondary education ; provided, however, that not fewer than two-

21 thirds of the members of the board shall be elected by the

22 people should the office of superintendent of education be mads

23 appointive.

24 (C) Vacancies; compensation. Vacancies occurring for any

25 cause prior to the expiration of the terms of members of the

26 state board of elementary and secondary education shall be

27 filled by appointment by the governor for the remainder of the

28 unexpired term. Members shall serve without pay except for

29 such per diem and expenses as shall be fixed by the legislature.

30 Section 4. Approval of Private Schools; Effect

31 Section 4. The state board of public elementary and secon-

32 dary education shall approve private elementary, secondary,

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D. P. No. 92

1 and proprietary schools whose sustained curriculum is of a

2 quality equal to that prescribed for similar public schools.

3 The certificates issued by private schools so approved shall

4 carry the same privileges as those issued by the state public

5 schools.

6 Section 5. Parish School Boards; Parish Superintendents

7 Section 5. (A) Parish school boards. The legislature shall

8 create parish school boards and shall provide for the election

9 of the members of such boards.

10 (B) Parish superintendents. Each parish board shall elect

11 a superintendent of parish schools. The state board of elemen-

12 tary and secondary education shall fix the qualifications and

13 prescribe the duties of the parish superintendent, who need

14 not be a resident of the parish in which he serves.

15 Section 6. Recognition of Existing Boards and Systems;

16 Consolidation

It Section 6. (A) Recognition of boards and systems. Parish

18 and city school boards and systems in existence on the effec-

19 five date of this constitution by virtue of special or local

20 legislative acts or previous constitutional provisions are hereby

21 recognized, subject to control by and supervision of the state

22 board of elementary and secondary education and the power

23 of the legislature to enact laws affecting them.

24 (B) Consolidation. Two or more school systems may be
2o consolidated under procedures enacted by the legislature,

26 subject to approval of a majority of the qualified electors vot-

27 ing in each system affected in an election called for that pur-



29 Section 7. Funding; Elementary and Secondary Education ;

Online LibraryLouisiana. Constitutional Convention (1973)Records of the Louisiana Constitutional Convention of 1973 (Volume 4) → online text (page 52 of 65)