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Code · Louisiana · Title 33 — Municipalities and Parishes

RS 33:2827

353 words·~2 min read·/la/title-33/33-1392

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RS 33:2827
NOTE: Subsection E of this Section provides that this Section shall be null and of no effect on and after August 15, 2006. See Acts 2001, No. 1170.
§2827. New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone; declaration of purpose; creation; boundaries; exemptions
A. The Legislature of Louisiana hereby finds and declares that the continued viability of shopping centers and shopping complexes is of vital importance to the people of this state and in particular in economically distressed or disadvantaged areas. Shopping centers and shopping complexes 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 facilities 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 shopping centers and shopping complexes to continue to be an economic hub of their respective communities.
B. The New Orleans East/Lake Forest-Kenilworth Shopping Center Economically Disadvantaged Enterprise Zone, hereinafter referred to as the "zone", is hereby created and established in the parish of Orleans.
C. The boundaries of the zone shall be as follows: that shopping center in the parish of Orleans known as "New Orleans East/Lake Forest Shopping Center" bounded by I-10 Service Road South on the north; Reed Boulevard on the east; Lake Forest Boulevard on the south; and Plaza Drive on the west; that shopping center in the parish of Orleans known as the New Orleans East/Kenilworth Shopping Center bounded by the I-10 Service Road South on the south; Morrison Road on the north; Martin Drive on the east; and Lamb Road on the west; all within the boundaries of Orleans Parish.
D. The governing authority of the city of New Orleans may grant tax exemptions on retail purchases made at such shopping center within the zone from any local sales and use tax.
E. The provisions of this Section shall be null and of no effect on and after August 15, 2006.
Acts 2001, No. 1170, §1.
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