La. Admin. Code tit. 71, § III-129 - Other Local Governmental Units

Current through Register Vol. 48, No. 3, March 20, 2022

A. General. Subject to and not inconsistent with the Constitution of 1974, the Legislature by general law or by local or special law may create or authorize the creation of special districts, boards, agencies, commissions, and authorities of every type, define their powers, and grant to the special districts, boards, agencies, commissions, and authorities so created such rights, powers, and authorities as it deems proper, including but not limited to, the power of taxation and the power to incur debt and issue bonds (Constitution of 1974, Article VI, Section 19). Special districts, boards, agencies, commissions, and authorities which were created by the Legislature under prior constitutions as well as Article VI, Section 19 of the 1974 Constitution are governed by specific statutory authority. These statutory limitations govern concerning the incurring of debt and issuing of bonds. When an application is received from a special district, board, agency, or commission. The applicant must point out the specific statutory authority which allows or authorizes the issuing of bonds, levying of a tax, or incurring debt.
B. If a special district, board, agency, commission, or authority is not legislatively created but rather created by a parish or municipality, then the incurring of debt or issuing of bonds may be required to gain approval from the governing authority which created said special district, board, agency, commission, or authority. Article VI, Section 15 states that the governing authority of a local governmental subdivision shall have general power over any agency heretofore or hereafter created by it, including, without limitation, the power to abolish the agency and require prior approval of any charge or tax levied or bond issued by the agency.
C. The requirements for approval of an application from either a legislatively created or municipal or parish created special district, board, agency, commission, or authority are generally the same as is required of the parishes and municipalities as has been set out previously herein, unless there exists specific statutory authority to the contrary.
D. The following are the general statutory authorities for certain special districts, boards, agencies, commissions, or authorities:
1. airport districts (R.S. 2:311-331): general authority (R.S. 2:326); incurring debt and issuing bonds (R.S. 2:327-328); authority to levy special tax (R.S. 2:329); creation, notice of intention (R.S. 2:313);
2. bridge and ferry authorities (R.S. 48:1091): creation (R.S. 48:1092); general powers and purposes (R.S. 48:1093); issuance of bonds (R.S. 48:1094);
3. drainage districts:
a. drainage and sub-drainage districts: general (R.S. 38:1481-1577, Chapter 5, Part 1, Title 38 of Revised Statutes); borrowing money and pledging revenues (R.S. 38:1521); special taxes (Article VI, Section 32 of 1974 Constitution); general obligation bonds (Article VI, Section 33 of 1974 Constitution); revenue bonds (Article VI, Section 37 of 1974 Constitution);
b. consolidated gravity drainage districts (R.S. 38:1841-1869; See R.S. 33:7701-08);
c. gravity drainage districts and gravity sub-drainage districts (R.S. 38:1751-1802);
d. excess revenue loans (R.S. 33:2922; 10 years);
4. fire protection districts (R.S. 40:1491): creation (R.S. 40:1492); notice of creation (R.S. 40:1493); general powers and duties (R.S. 40:1499-1500); maintenance tax, submission to vote, additional tax (R.S. 40:1501);
5. hospital service districts: general (R.S. 46:1051; creation); loans (budgetary) (Dresser v. Recreation and Parks Commission of East Baton Rouge Parish); excess revenue loans (R.S. 33:2922; 10 years); special taxes, Article VI, Section 32 of 1974 Constitution; general obligation bonds (Article VI, Section 33 of 1974 Constitution); revenue bonds (Article VI, Section 37 of 1974 Constitution; R.S. 39:559.1), without election (Act 506 of 1976); districts comprising all or portions of two or more parishes (R.S. 46:1067);
6. law enforcement districts (R.S. 33:9001-9008): creation (R.S. 33:9001); power to tax (R.S. 33:9001) mandatory rollback of ad valorem taxes by tax recipient bodies of the parish (R.S. 33:9005); authority to borrow (Act 689 of 1976);
7. levee districts (Article VI, Section 38 of the Constitution of 1974 and R.S. 38:281-1477):
a. creation, division, consolidation, reorganization (Article VI, Section 38 of 1974 Constitution);
b. taxes (district tax) for the purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for other incidental purposes, the governing authority may levy a tax of not more than five mills on the dollar of the assessed valuation of all taxable property situated within the alluvial portions of the district subject to overflow. (Orleans Levee District excepted; may levee tax of not more than two and one half mills.) Article VI, Section 39. To increase this tax, must have election. Article VI, Section 39(B);
c. funding taxes or other revenues into bonds or other evidences of indebtedness (Article VI, Section 40 of 1974 Constitution);
8. prison districts (R.S. 15:801-810): creation (R.S. 15:801); organization and powers (R.S. 15:803);
9. recreation districts (R.S. 33:4571-4573): budget loans (R.S. 33:4573-74); taxes (Article VI, Section 32 of 1974 Constitution); bond issues [Article VI, Section 33; G.O., and Section 37 (revenue), of the 1974 Constitution], and R.S. 33:4573; excess revenue loans (R.S. 33:2922);
10. sewerage districts (R.S. 33:3881-4092): creation, districts outside municipalities (R.S. 33:3881); creation, municipalities (R.S. 33:3911); creation, municipalities under 1,000 (R.S. 33:3951);
11. waterworks districts (R.S. 33:3811-3836): creation (R.S. 33:3811); powers of waterworks district (R.S. 33:3815); authority to issue bonds and levy taxes (R.S. 33:3822); local or special assessment (R.S. 33:3829).

Notes

La. Admin. Code tit. 71, § III-129
Promulgated by the Department of the Treasury, Bond Commission, LR 2:348 (November 1976), amended LR 4:404 (October 1978).
AUTHORITY NOTE: Promulgated in accordance with R.S. 49:950 et seq.

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