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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:1705.1

254 words·~1 min read·/la/title-47/47-2346

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RS 47:1705.1
§1705.1. Public hearings for certain millage adjustments; certain parishes
A. The provisions of this Section shall apply to any parish with a population between two hundred forty-five thousand and two hundred sixty-five thousand according to the most recent federal decennial census.
B. For all nonelected taxing authorities which are subject to the provisions of R.S. 47:1705 with respect to increases in millage rates without voter approval, the public hearings for such purposes and public meetings at which a vote is to be taken on a proposed millage rate increase for the ensuing year above the rate levied for that millage in the immediately preceding year shall be scheduled as follows:
(1)The public hearings and public meetings shall be conducted at the location at which the parish governing authority regularly conducts its meetings.
(2)The parish governing authority shall establish a schedule of specific dates and times for the conduct of the public hearings and public meetings. At the discretion of the parish governing authority, public hearings and public meetings on the same date shall be scheduled sequentially in a manner which allows for the maximum opportunity for taxpayer attendance to the greatest degree practicable. Further, the schedule shall be configured to facilitate the opportunity for an interested property owner from a particular geographic area to be in attendance regarding consideration of various taxing authorities' proposed increases in millages that affect his property.
Acts 2013, No. 258, §1; Acts 2014, No. 840, §1, eff. June 15, 2014; Acts 2022, No. 269, §1.
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