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RS 33:9403 - Tax authorized

LA Rev Stat § 33:9403 (2018) (N/A)
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§9403. Tax authorized

A. The governing body may levy and collect, in the same manner and at the same time as all other ad valorem taxes on property subject to taxation by the council of the city of New Orleans are levied and collected, a special ad valorem tax, not to exceed twenty mills, upon all taxable immovable property situated within the boundaries of the district. The tax, when levied, shall be from year to year or for such period of years as may be designated in the resolution by which the election is called on the question of the imposition of the tax. The taxes generated by the millage levied shall be collected free of deductions for retirement systems.

B. An ordinance imposing the tax herein authorized shall be adopted by the governing body only after the question of the imposition of the tax, including its purpose, rate, and duration, has been submitted to the qualified electors of the district in accordance with law and a majority of those voting in the election have voted in favor of the proposition. If the proposition submitted to the qualified electors so provides, the tax imposed may be collected for the year in which said election is held based upon the number of months remaining in the year following the election.

C. The proceeds of any tax authorized by and levied in accordance with the provisions of this Section shall be used exclusively to fund criminal justice activities as provided in this Chapter. Revenues from the proceeds of this tax shall be an additional source of funding for such criminal justice activities, and the governing body shall not use such funds to replace funds formerly appropriated for such activities for Fiscal Year 1989 by the council of the city of New Orleans. In addition, the amount of such funds for criminal justice activities appropriated by the council annually shall be in substantially the same proportion to the total budget of the city of New Orleans as the amount of funds for such activities was in proportion to the total budget of the city of New Orleans for Fiscal Year 1989.

D. The district may contract with the tax collector of the city to collect the taxes authorized by this Chapter.

E. The taxes to be levied shall be subject to the approval of the mayor.

Acts 1989, 2nd Ex. Sess., No. 22, §1, eff. July 28, 1989.

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RS 33:9403 - Tax authorized