Louisiana § RS 33:9100.10 - Parcel fee

§ RS 33:9100.10. Parcel fee

A.  The governing authority may levy and collect a parcel fee upon each parcel within the commission area in accordance with the provisions of this Section.  For purposes of this Section, "parcel" means a lot, a subdivided portion of ground, or an individual tract which is zoned residential.

B.  The fee shall be levied only as authorized by the commission as provided in this Subsection.

(1)  The amount of the fee shall be as requested by duly adopted resolution of the commission.  The amount of the fee, however, shall not be less than five  dollars nor more than ten dollars per parcel per year.  The fee shall be levied on each improved or unimproved parcel located within the district.  The owner of the parcel shall be responsible for payment of the fee.

(2)  The fee shall be levied only upon request by the commission to the governing authority and only after the question of its levy has been approved by a majority of the registered voters of the area voting on the proposition at an election held for that purpose in accordance with the Louisiana Election Code.  The commission may increase the amount of the fee, by duly adopted resolution, not to exceed the maximum amount provided in Paragraph (1) of this Subsection.  No other election shall be required except as provided by this Paragraph.

(3)  The fee shall expire four years after its initial levy but may be renewed if approved by a majority of the registered voters of the area voting on the proposition at an election as provided in Paragraph (2) of this Subsection.  Any election to authorize the renewal of the fee shall be held for that purpose in accordance with the Louisiana Election Code.  If the fee is renewed, the term of the imposition of the fee shall be as provided in the proposition authorizing such renewal, not to exceed eight years.

(4)  The fee shall be levied and collected in the same manner and at the same time as ad valorem taxes on property are levied and collected by the city.

(5)  Any unpaid fee shall be added to the tax rolls of the city and shall be enforced with the same authority and subject to the same penalties and procedures as are unpaid ad valorem taxes.

(6)(a)  The proceeds of the fee shall be used solely and exclusively for the purpose and benefit of the commission; however, the city may retain one percent of the amount collected as a collection fee.

(b)  The city of New Orleans shall remit to the commission all amounts collected not more than sixty days after collection.

Acts 2012, No. 426, §1, eff. May 31, 2012.