Louisiana § RS 33:221.1 - Caddo Parish; municipal annexation; contracts; taxes

§ RS 33:221.1. Caddo Parish; municipal annexation; contracts; taxes

A.  If any municipality in Caddo Parish annexes territory contained in a special service district, as defined by R.S. 33:221, the municipality and each such special service district affected by the annexation of the territory shall enter into a written contract, including but not limited to:

(1)  Provisions for furnishing all water, sewer, and fire protection services to the annexed territory.

(2)  Provisions for the application and distribution of all  maintenance and operating taxes of the special service district previously authorized.

(3)  Provisions for the levy of all new maintenance or operating taxes.

(4)  Provisions for the retirement of all tax-secured bonds and other indebtedness of the special service district previously authorized.

(5)  Provisions for the issuance of any new tax-secured bonds or the assumption of any other indebtedness for the annexed territory.

(6)  Provisions for the collection and distribution of all parcel fees and all other special assessments.

(7)  Provisions for the levy of all new parcel fees and all other special assessments.

(8)  Provisions that all property within the annexed territory shall be removed from the tax rolls of any special service district as to all maintenance or operating tax millages levied by or for said special service district in the annexed territory.

B.  In the event the municipality and a special service district are unable to come to an agreement on the foregoing issues, the parties shall submit the issues to a mediator chosen by the mutual consent of the parties for formal mediation.  Said mediation shall take place within forty-five days of the date of a written request for mediation by either party to the other party.

C.(1)  In the event the parties are unable to come to an agreement as to a written contract as required by Subsection A of this Section, despite mediation efforts as required by Subsection B of this Section, the municipality shall be allowed to proceed with annexation of the affected territory.

(2)  Upon the effective date of the annexation, the tax assessor shall remove property in the annexed territory from the tax rolls of any special service district as to all maintenance or operating tax millages levied by or for said special service district in the annexed territory.

(3)  Upon the effective date of the annexation, the municipality shall deposit into the registry of the First Judicial District Court an amount equal to the amount the district anticipates it will lose in the first year as a result of annexation as provided for in Paragraph (2) of this Subsection and shall continue to do so on an annual basis until the parties enter into a written contract in accordance with Subsection A of this Section.

(4)  When the parties agree to a written contract as required by Subsection A of this Section, the contract shall determine the distribution of the funds deposited into the registry of the court.

D.  Each special service district affected by the annexation of the territory is authorized to transfer any and all rights to property and equipment to the municipality,  upon the payment to the special service district of reasonable compensation, all as may be agreed upon by contract as provided in Subsection A of this Section.

E.  Upon the annexation of any territory into the municipality, the municipality shall furnish the Caddo Parish Commission and all special service districts affected by the annexation of the territory a copy of the ordinance annexing the territory as well as a map and a written description of all newly annexed territory.

F.  This Section shall supersede the provisions of R.S. 33:221(A) and (B) with respect to procedures for annexation of territory by a municipality within Caddo Parish.

Acts 1995, No. 404, §1, eff. June 17, 1995.