§2826. Oak Street Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries
A. The Legislature of Louisiana hereby finds and declares that the continued viability of retail shopping areas is of vital importance to the people of this state and in particular in economically distressed or disadvantaged areas. Retail shopping areas provide substantial employment and economic activity and bring the availability of goods and services into the midst of our cities. In a number of large metropolitan areas the continued existence or economic viability of these important areas is being threatened. Therefore, it is declared that the purpose of this Section is to provide appropriate local tax relief to enable these economically threatened retail shopping areas to continue to be an economic hub of their respective communities.
B. The Oak Street Economically Disadvantaged Enterprise Zone, hereinafter referred to as the "zone", is hereby created and established in the parish of Orleans.
C. The zone shall include those retail establishments whose municipal address is within that portion of Oak Street from Carrollton Avenue to the Jefferson Parish line; all within the boundaries of Orleans Parish.
Acts 2001, No. 433, §1.
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