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ENROLLED
2026 Regular Session
HOUSE BILL NO. 314
BY REPRESENTATIVE MCFARLAND
1 AN ACT
2 To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2026-2027 and to provide for related matters.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act, the following definitions shall apply and
6 obtain:
7 (1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city of
8 New Orleans, parish governing authorities, school boards, special taxing districts, and other
9 bodies which were eligible for reimbursement or payment from the Property Tax Relief
10 Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of the
11 Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4) or
12 any other taxing district for any millage specified in Section 9(B) of this Act. In the parish
13 of Rapides, "tax recipient bodies" shall not include Red River Waterway District. In the
14 parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15 District, the Lafourche Basin Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17 enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18 Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19 considered tax recipient bodies for any millage voted and levied for that purpose to the
20 extent specifically provided in Section 9(B) of this Act.
21 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
22 bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
23 had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
24 Regular Session and were subsequently determined by the state treasurer to be ineligible for
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1 such participation under the provisions of Act 592 of the 1978 Regular Session. The
2 exclusive listing of all such special taxing districts and other bodies is as follows:
3 Acadia
4 Mermentau River Harbor & Terminal
5 Allen
6 Elizabeth Recreation District #3
7 Kinder Recreation District #2--Maintenance
8 Hospital Service District #3--Maintenance
9 Ascension
10 Lighting District #6
11 Lighting District #7
12 Avoyelles
13 Red River Waterway District--Capital Outlay
14 Red River Waterway District--Operations
15 Beauregard
16 Waterworks District #3--Ward 4
17 Waterworks District #3--Ward Bienville
18 Fire Protection District #6
19 Hospital Service District #2
20 Caldwell
21 Columbia Heights Sewerage
22 Cameron
23 Cameron Water District #1--Maintenance
24 Water District #7--Maintenance
25 Grand Lake Recreation District--Maintenance
26 Water District #10--Maintenance
27 Fire District #10--Maintenance
28 Catahoula
29 Hospital District #2
30 Claiborne
31 Hospital District #1
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1 Concordia
2 Recreation District #3--Maintenance
3 Fire Protection District #1
4 Evangeline
5 Cemetery Tax District--Ward 4
6 Cemetery Tax District #1
7 Cemetery Tax District #6
8 Water District #1--Maintenance
9 Evangeline Parish School Board
10 Consolidated School District No. 2
11 Evangeline Parish School Board
12 Consolidated School District No. 7
13 Grant
14 Hospital District #1
15 Recreational District #2
16 Jefferson
17 Ambulance Service #1
18 Community Center Playground District #1
19 Community Center Playground District #10
20 Community Center Playground District #11
21 Community Center Playground District #12
22 Community Center Playground District #13
23 Community Center Playground District #14
24 Community Center Playground District #15
25 Fire Protection District #5
26 Fire Protection District #6
27 Sewerage District #8
28 Sewerage District #9
29 Jefferson Hospital District #1
30 LaSalle
31 Sewer Maintenance
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1 Recreation District #5
2 Livingston
3 Road Light District #2
4 Fire Protection District #1
5 Fire Protection District #4
6 Recreation District #3
7 Morehouse
8 Bastrop Area Fire District #2
9 Fire District #1--Ward 6
10 Fire District #1--Ward 10
11 Pointe Coupee
12 Sewerage District #1
13 Rapides
14 Waterworks #11A--Maintenance
15 Recreational--Maintenance
16 St. James
17 Road Light District #1A
18 Road Light District #2
19 Road Light District #4
20 St. Landry
21 Fire Protection District #3
22 St. Martin
23 Sewerage District
24 St. Mary
25 West St. Mary Parish Port Commission
26 St. Tammany
27 Fire District #4
28 Fire District #5
29 Fire District #7
30 Fire District #9
31 Fire District #10
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1 Recreation District #2
2 Tangipahoa
3 Hospital District #1--Maintenance
4 Union
5 Hospital Service--Tri-Ward
6 Hospital Service--East Union
7 Vermilion
8 Ward 8 Public Cemetery
9 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
10 other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
11 which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
12 Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
13 listing of all such special taxing districts and other bodies is as follows:
14 Assumption
15 Road Lighting District #2
16 Bossier
17 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
18 East Baton Rouge
19 Village St. George Fire District
20 Ouachita
21 Cooley Hospital Tax
22 Sterlington Sewerage District
23 Fire District No. 1--Maintenance
24 North Monroe Sewerage District No. 1--Maintenance
25 Road Light District #5
26 Road Light District #1
27 Road Light District #3
28 Road Light District #4
29 East Ouachita Recreational District
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1 Terrebonne
2 Road Lighting District No. 4
3 Road Lighting District No. 5--Maintenance
4 Road Lighting District No. 6
5 Road Lighting District No. 8--Maintenance
6 Road Lighting District No. 9--Maintenance
7 Road Lighting District No. 10--Maintenance
8 Fire Protection District No. 4-A--Maintenance
9 Fire Protection District No. 5--Maintenance
10 Fire Protection District No. 8--Maintenance
11 Fire Protection District No. 10--Maintenance
12 Sanitation District No. 1--Maintenance
13 Recreation District No. 1--Maintenance
14 Recreation District No. 4--Maintenance
15 Road Lighting District No. 1--Maintenance
16 Road Lighting District No. 2--Maintenance
17 Road Lighting District No. 3A
18 Fire Protection District No. 123--Maintenance
19 Fire Protection District No. 9--Maintenance
20 Road Lighting District No. 7--Maintenance
21 St. Tammany
22 Mosquito District No. 2(A)--10 mills
23 Mosquito District No. 2(B)--10 mills
24 (5)(a) In addition to the limitations herein above set forth, "tax recipient bodies" for
25 purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
26 26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
27 1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
28 not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
29 to those taxes authorized and collected prior to January 1, 1978.
30 (b) "Population" shall mean that enumeration of persons within the state, its
31 parishes, and incorporated municipalities determined by the Louisiana State University and
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1 Agricultural and Mechanical College Agriculture Center, Department of Agricultural
2 Economics and Agribusiness, under the most recent federal-state cooperative program for
3 local population estimates. Such determination shall be submitted to the state treasurer
4 annually not later than January fifteenth of each calendar year. Any tax recipient body or
5 incorporated municipality which is aggrieved by such determination may file a petition for
6 administrative review with the state treasurer not later than March fifteenth of each calendar
7 year hereafter. The estimates so submitted shall have no effect on the distribution for the
8 fiscal year in which they are made but shall be utilized for purposes of this Act and for
9 distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
10 modify, or set aside in whole or in part, the determination of the Louisiana State University
11 and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
12 Economics and Agribusiness.
13 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
14 with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
15 of the current calendar year from the original tax rolls submitted to the commission prior to
16 any adjustments thereto.
17 (d) "Public school population" shall mean the enumeration of enrollments contained
18 in the Department of Education Annual Report for the preceding school year.
19 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
20 city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
21 Board of New Orleans, the assessor for Orleans Parish, and the Orleans Parish School Board
22 and reference in this Act to tax recipient bodies in the city of New Orleans shall refer only
23 to the aforesaid entities.
24 Section 2. The revenue sharing fund for the Fiscal Year 2026-2027 shall consist of
25 the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
26 Section 3. The amount to be distributed annually to each parish from the revenue
27 sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
28 the total fund which is equal to the ratio which the population of the parish bears to the total
29 state population, and (b) an amount equal to that percentage of twenty percent of the total
30 fund which is equal to the ratio which the number of homesteads in the parish bears to the
31 total number of homesteads in the state. As used in this Section, the term "homesteads" shall
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1 mean that enumeration of adjusted homestead exemption claims filed with the assessors as
2 determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
3 year.
4 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
5 funds herein allocated to the tax collectors of the respective parishes and to the city of New
6 Orleans.
7 Section 5. That portion of the fund for the parish of Ouachita allocated to the
8 Monroe City School Board shall be an amount which will reimburse said board, to the extent
9 available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
10 result of homestead exemptions based on the tax rolls for the current calendar year and shall
11 be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
12 the statutorily dedicated deductions for retirement systems. For the purpose of distribution
13 of the balance of the revenue sharing funds the state treasurer may use the amount listed on
14 the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
15 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
16 by the provisions of this Act, excluding such funds as are distributed directly to the city of
17 New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
18 due the Monroe City School Board ($1,164,955), shall form a special fund ($9,866,728) to
19 be distributed as commissions to the tax collectors of the respective parishes, the city of New
20 Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
21 commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
22 in Section 8 of this Act.
23 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
24 distributed by the provisions of this Act, excluding such funds as are distributed directly to
25 the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
26 were due the Monroe City School Board ($1,164,955), shall form a special fund
27 ($2,023,094) to be distributed to the various retirement systems which were eligible for
28 payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
29 Act for distribution to such retirement systems, and shall make due payment thereof to each
30 retirement system in the same proportion that the statutory deduction provided by law for
31 the system bears to the total statutory deductions provided by law for all such retirement
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1 systems. For the purpose of distributing these retirement contributions, the state treasurer
2 may use the statutory deductions determined by the Public Retirement Systems Actuarial
3 Committee as per R.S. 11:103 for the previous calendar year.
4 B. The city of New Orleans shall make the deductions legally established for
5 retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
6 Session and shall make due payment in accordance with the statutory deductions provided
7 by law for all such retirement systems. Notwithstanding the above provisions the city of
8 New Orleans shall remit the following amounts for the indicated retirement systems for
9 Fiscal Year 2026-2027: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
10 and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
11 Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
12 Section 8. The respective percentages to be used in calculating tax collectors'
13 commissions and retirement system distributions shall be as follows:
14 PARISH SHERIFF RETIREMENT
15 Acadia 1.491% 1.047%
16 Allen .739% .475%
17 Ascension 1.283% .985%
18 Assumption .871% .399%
19 Avoyelles 1.263% .811%
20 Beauregard .842% .583%
21 Bienville .596% .405%
22 Bossier 1.705% 2.281%
23 Caddo 5.490% 10.375%
24 Calcasieu 4.719% 6.051%
25 Caldwell .473% .319%
26 Cameron .498% .400%
27 Catahoula .468% .303%
28 Claiborne .543% .326%
29 Concordia .730% .486%
30 DeSoto .547% .349%
31 East Baton Rouge 7.118% 11.977%
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1 East Carroll .443% .331%
2 East Feliciana .489% .238%
3 Evangeline .730% .525%
4 Franklin .731% .757%
5 Grant .614% .357%
6 Iberia 2.221% 1.847%
7 Iberville 1.391% .810%
8 Jackson .653% .495%
9 Jefferson 13.312% 13.856%
10 Jefferson Davis .693% .766%
11 Lafayette 3.081% 2.843%
12 Lafourche 1.928% 1.958%
13 LaSalle .548% .349%
14 Lincoln .727% .922%
15 Livingston 1.679% 1.322%
16 Madison .443% .401%
17 Morehouse 1.001% .907%
18 Natchitoches 1.072% .775%
19 Ouachita 2.736% 3.200%
20 Plaquemines 1.436% 1.241%
21 Pointe Coupee .641% .422%
22 Rapides 3.250% 3.751%
23 Red River .421% .147%
24 Richland .655% .683%
25 Sabine .685% .517%
26 St. Bernard 3.467% 3.005%
27 St. Charles 1.060% .959%
28 St. Helena .446% .291%
29 St. James .928% .759%
30 St. John the Baptist 1.184% .704%
31 St. Landry 2.740% 2.013%
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1 St. Martin 1.121% .626%
2 St. Mary 1.895% 1.826%
3 St. Tammany 2.752% 2.396%
4 Tangipahoa 2.773% 1.863%
5 Tensas .343% .266%
6 Terrebonne 2.233% 2.175%
7 Union .590% .409%
8 Vermilion 1.220% 1.004%
9 Vernon 1.627% 1.112%
10 Washington 1.349% .922%
11 Webster 1.068% 1.131%
12 West Baton Rouge .747% .516%
13 West Carroll .464% .466%
14 West Feliciana .404% .188%
15 Winn .633% .377%
16 Section 9. All remaining funds shall be allocated and distributed as follows:
17 A. Subject to the provisions of Subsection B of this Section and except as provided
18 by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
19 distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
20 jurisdiction an amount available after commissions and deductions which is necessary to
21 offset losses attributable to homestead exemptions. In any parish which had excess funds
22 in 1977, the amount available for the reimbursement of homestead exemption losses shall
23 be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
24 the number of homesteads in the parish increased or decreased from 1977 to 2023, together
25 with any additional taxing bodies or millages authorized to participate on the same pro rata
26 basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
27 This restriction shall not apply to the parish of East Carroll and to parishes in which there
28 were no excess funds in 1977. However, in the city of New Orleans the amount available
29 for the reimbursement of homestead exemption losses shall be limited to the amount used
30 for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
31 its successor shall be limited solely to the amount used for the reimbursement of homestead
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1 exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
2 amount shall be adjusted by the percentage by which the number of homesteads in the city
3 of New Orleans increased or decreased from 1977 to 2023, together with any additional
4 taxing bodies or millages authorized to participate on the same pro rata basis under the
5 provisions of Subsection B of this Section.
6 B. For purposes of this Subsection only, "tax recipient bodies" shall mean and
7 include any recipient of funds hereunder, but limited solely to such specified disbursements.
8 The millages listed are included solely as an identification aid for administrative purposes
9 and the new tax approved by the electorate shall be eligible for distribution hereunder,
10 regardless of fluctuations in millage caused by adjustments for reassessment or other
11 purposes. In no event shall any amount be deemed available within the meaning of Article
12 VII, Section 26 of the Constitution of Louisiana to reimburse losses attributable to
13 homestead exemptions for taxes authorized after January 1, 1978, and any renewals thereof,
14 with the following basic exceptions:
15 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
16 original millage, shall share on a pro rata basis.
17 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978,
18 and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
19 authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
20 assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
21 and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
22 mill tax authorized on November 7, 1978, for the parish law enforcement district, the 1 mill
23 tax authorized April 5, 1997, for Water District #1, the 3 mills tax authorized November 21,
24 2002, for the parish library, and the 1 mill tax authorized July 16, 1994, for the
25 Communications District 911 System, shall share on a pro rata basis with all other tax
26 recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
27 which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
28 recipient bodies in the parish.
29 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
30 May 1, 1978, to all other tax recipient bodies in the parish including the additional 3 mills
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1 authorized on April 5, 1980, for the law enforcement district and the assessor's original
2 millage, the following new millages shall be reimbursed to the extent available:
3 School Board District 13--11.63 mills/September 16, 1978
4 School Board District 3--15.1 mills/September 16, 1978
5 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
6 10.9 mill tax authorized January 16, 1999, for the library, the millage authorized October 7,
7 1989, for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
8 additional mills for the law enforcement district and the assessor's original millage, but
9 excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
10 in the parish.
11 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
12 to January 1, 1978, to all other tax recipient bodies in the parish and the assessor's original
13 millage, the following new millages shall be reimbursed to the extent available:
14 Doyline School District No. 7--33.32 mills/August 1, 1979
15 Consolidated School District No. 3--10.51 mills/June 1, 1978
16 Minden School District No. 6--32.9 mills/May 1, 1980
17 Parish Library–12 mills/November 2004
18 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
19 additional 7 mills authorized on April 4, 1981, for the law enforcement district, but
20 excluding the sheriff's original millage, shall share on a pro rata basis with all other tax
21 recipient bodies in the parish.
22 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
23 Capital Improvement millages shall be limited to a total of 5.44 mills.
24 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
25 collector's commission and the retirement systems' deductions shall form a special fund to
26 be distributed as follows:
27 Parish Council - 57.40%
28 School Board - 27.25%
29 South Lafourche Levee District - 2.95%
30 Port Commission - 2.06%
31 Assessor - 3.32%
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1 Bayou Lafourche Fresh Water District - 2.82%
2 North Lafourche Levee District - 4.20%
3 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
4 District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
5 for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
6 the district in Lafourche Parish.
7 (a) Of the amount distributed to the parish the following allocations shall be made:
8 Bayou Blue Fire District - 0.42%
9 Drainage District No. 1 - 0.90%
10 Drainage District No. 5 - 0.65%
11 Fire District No. 1 - 0.57%
12 Fire District No. 2 - 0.59%
13 Fire District No. 3 - 1.30%
14 Fire District No. 9 - 0.42%
15 Lafourche Ambulance District No. 1 - .61%
16 Recreation District No. 2 - 2.81%
17 Water District No. 1 - 3.02%
18 Health Unit - 3.04%
19 Recreation Commission - 5.05%
20 Recreation District No. 1 - 0.96%
21 Recreation District No. 8 - 0.61%
22 Drainage - 10.14%
23 Road Lighting - 4.24%
24 Public Buildings - 6.19%
25 Library - 6.24%
26 Criminal - 0.24%
27 Road District #1 - 5.46%
28 Drainage 1 of 12 - 0.20%
29 Drainage 2 of 12 - 0.11%
30 Drainage 3 of 12 - 0.14%
31 Juvenile Justice - 1.47%
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1 (b) The amount distributed to the school board shall be allocated as follows:
2 Schools - 24.31%
3 Special Education - 2.94%
4 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
5 commission and the retirement systems' deductions, shall form a special fund to be
6 distributed as follows:
7 Police Jury--48.5%
8 School Board--29.4%
9 Sheriff--11.9%
10 Police Jury--5.0% to be distributed to the district attorney
11 Lake Charles Harbor and Terminal District--2.8%
12 Assessor--2.3%
13 Vinton Harbor and Terminal District--0.1%.
14 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
15 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
16 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
17 mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
18 Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
19 limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
20 Fire District's millage shall be limited to 1.96 mills.
21 (13) In the parish of Assumption, the total parish allocation, excluding the tax
22 collector's commission and the retirement systems' deductions, shall form a special fund to
23 be distributed as follows:
24 Law Enforcement District - 30.77%
25 Police Jury - 30.25%
26 School Board - 28.72%
27 Assessment District - 10.26%
28 (14) The following new millages shall share on a pro rata basis with all other tax
29 recipient bodies in their respective parishes:
30 Acadia
31 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
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1 5th Ward Gravity Drainage District--5 mills/April, 1980
2 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
3 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
4 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
5 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
6 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
7 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
8 Library--4.25 mills/Jan. 19, 1985
9 Road Maintenance--3 mills/Nov. 28, 1981
10 Health Unit Mt.--1.06 mills/Nov. 28, 1981
11 Fire District #4 Maintenance – 8 mills/January 16, 1999
12 Assessor's original millage
13 Fire District #6 Maintenance–8.01 mills/June 15, 2000
14 Allen
15 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
16 Assessor--5.23 mills/1990
17 Road Dist. #1--4.86 mills/1992
18 Road Dist. #1--20.69 mills/1995
19 Road Dist. #1A--8 mills/1995
20 Road District No. 2 Maintenance--7 mills/October 6, 1990
21 Road District No. 2 Maintenance--10 mills/July 18, 1992
22 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
23 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
24 Road District No. 3 Maintenance--10 mills/January 20, 1990
25 Road Dist. #3--30 mills/1995
26 Road Dist. #4--21.12 mills/1995
27 Road District No. 4 Maintenance--30 mills/March 10, 1992
28 Library -- 10.76 mills/October 2002
29 Courthouse and Jail--4 mills/November 6, 2012
30 Road District 5--5.30 mills/November 6, 2012
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1 Ascension
2 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
3 Library Maintenance/Library--5.6 mills
4 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
5 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
6 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
7 Mental Health -- 2 mills/2000
8 Road Lighting District No. 1--5 mills/ January 16, 1993
9 Road Lighting District No. 2--5 mills/ January 16, 1993
10 Road Lighting District No. 3--5 mills/ January 16, 1993
11 Road Lighting District No. 4--5 mills/ January 16, 1993
12 Road Lighting District No. 5--5 mills/ January 16, 1993
13 Road Lighting District No. 6--5 mills/ January 16, 1993
14 Road Lighting District No. 7--5 mills/ September 27, 1986
15 Prairieville Fire District #3--11 mills/ July 16, 2005
16 Prairieville Fire District #3--10 mills/April 2, 2011
17 Assessor's original millage
18 Avoyelles
19 All millages listed on the tax roll, except the sheriff's original millage, shall share on
20 a pro rata basis.
21 Beauregard
22 Law Enforcement District--5 mills/April 5, 1980
23 Assessor's original millage
24 Bienville
25 Solid Waste--6 mills/April 7, 1984
26 Assessor's 1997 millage
27 Caddo
28 Fire Protection District No. 1--5 mills/July 16, 1983
29 Juvenile Court--0.12 mills/January 16, 1982
30 Jail Facilities--4.00 mills/April 5, 1980
31 Courthouse Maintenance--3.00 mills/January 16, 1982
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1 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
2 Library--4.90 mills/April, 1988
3 Library--5.26 mills/April 1996
4 Fire Dist. No. 2--10 mills/April 7, 1984
5 Fire Dist. No. 3--10 mills/Sept. 29, 1984
6 Fire Dist. No. 4--10 mills/Nov. 6, 1984
7 Fire Dist. No. 5--10 mills/Nov. 6, 1984
8 Fire Dist. No. 6--10 mills/Jan. 19, 1985
9 Fire Dist. No. 7--10 mills
10 Fire Dist. No. 8--4 mills/1999
11 Fire Dist. No. 9--10 mills/Nov. 18, 1989
12 Fire Dist. No. 1--10 mills/1989
13 School Board Operations--11 mills/May 4, 1985
14 Public Works--6 mills/November 4, 1986
15 Public Facilities--0.92 mills
16 Jail--2 mills
17 Assessor's original millage
18 Parish Health Unit--1 mill/1990
19 Caddo Detention Center--3 mills/1990
20 Law Enforcement District--3 mills/November 6, 1990
21 Law Enforcement District--3.0 mills/October 16, 1993
22 BioMedical--2 mills/1993
23 Criminal Justice System--1.82 mills/October 20, 2001
24 Caldwell
25 Assessor's original millage
26 Recreation Maintenance--November 1995
27 Road Maintenance--May 1990
28 Cameron
29 Law Enforcement District (Add.)--8 mills/April 7, 1990
30 Assessor's original millage
Page 18 of 43
HB NO. 314 ENROLLED
1 Catahoula
2 All millages listed on the tax roll, except the sheriff's original millage, shall share on
3 a pro rata basis.
4 Claiborne
5 Assessment District
6 School District #13--12 mills/November 2, 1982
7 Law Enforcement District--6.25 mills/July 21, 1990
8 School Board Maintenance--2 mills/April 5, 1986
9 School Board Operations--5 mills/April 5, 1986
10 Police Jury Building--2 mills/March 30, 1985
11 Road, Street & Bridge Maintenance--1993
12 Road Equipment--1993
13 Concordia
14 School Operation & Maintenance--23.25 mills/September, 1982
15 Library--All millages
16 Assessor's original millage
17 Law Enforcement District--12 mills/April 11, 1992
18 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
19 East Baton Rouge
20 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
21 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
22 Fire Protection #4 (Central)– 10 mills/October 8, 1985
23 Zachary Constitutional School -- 5 mills/November 15, 2003
24 Baker Constitutional School -- 5 mills/November 15, 2003
25 East Carroll
26 Garbage District No. 1--7 mills/November 4, 1980
27 Parish Library--6.5 mills/May 22, 1989
28 Parish Health Unit--3 mills
29 Rural Fire District Maintenance--2 mills
30 Courthouse Maintenance--2 mills
31 Road Maintenance and Construction--0.75 mills/March 26, 1983
Page 19 of 43
HB NO. 314 ENROLLED
1 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
2 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
3 Assessor's original millage
4 East Feliciana
5 Assessment District, 1997
6 Evangeline
7 Consolidated School Dist. #2--9.47 mills/May 19, 1979
8 Basile New School Dist. #7--3.32 mills/May 19, 1979
9 Elderly Services--1 mill/Nov. 4, 1980
10 Ward 5 Fire Protection District--11.17 mills
11 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
12 Acadia-Evangeline Fire Protection District--0.97 mills
13 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
14 Fire District No. 2 -- 5 mills/1999
15 District Two Cemetery--1.07 mills
16 District Three Cemetery--1.07 mills
17 District Seven Cemetery--1.01 mills
18 Road District Two--10.00 mills (Additional)
19 Road District No. 5--10 mills/1997
20 Ward One Cemetery--1 mill/1997
21 Ward Four Cemetery--1 mill/1997
22 Ward Five Cemetery--1 mill/1997
23 Road District Three--.48 mills/1987 and 5.0 mills/1996
24 Road District Four--10.00 mills (Additional)
25 Mamou Gravity Drainage District No. 5--1.56 mills
26 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
27 Durald Gravity Drainage District No. 4
28 Vidrine Gravity Drainage District No. 7
29 Assessor's original millage
30 Lone Pine Fire District–20 mills/November 21, 2012
Page 20 of 43
HB NO. 314 ENROLLED
1 Franklin
2 Law Enforcement District--10 mills/July 10, 1982
3 Assessor's original millage
4 Library--7 mills/1990
5 Health Unit--3.0 mills/November 6, 1990
6 Parish Equipment--8.0 mills/October 16, 1993
7 Drainage Maintenance--11 mills/October 16, 1993
8 Courthouse Maintenance--4 mills/October 16, 1993
9 Iberia
10 Recreation District No. 8--1.85 mills/November 13, 1993
11 Assessment District
12 Iberville
13 Law Enforcement District (Additional)--5 mills/December 8, 1979
14 Assessor's original millage
15 Jackson
16 Additional Support to Public Sch.--7.07 mills/July 28, 1979
17 Law Enforcement District--8 mills/May 16, 1981
18 Library--All millages
19 Assessment district
20 Jefferson
21 West Jefferson Levee District--All millages
22 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
23 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
24 Lafayette
25 Lafayette Parish Public Library--1.09 mills/May, 1979
26 School Board--10 mills/May 4, 1985
27 Lafayette Parish Sheriff--5.0 mills/May, 1980
28 Assessor's original millage
29 Bayou Vermilion District--All maintenance taxes prior to 1990
30 LaSalle
31 Law Enforcement District (Additional)--8.2 mills
Page 21 of 43
HB NO. 314 ENROLLED
1 Library--November 1995
2 Road District 2B--3.09 mills/April 16, 1988
3 Road District 2BN--1.03 mills/April 16, 1988
4 Ambulance Tax--0.65 mills
5 Road and Bridge--0.66 mills
6 Health Unit--0.23 mills
7 Fair Tax--0.09 mills
8 Special B & C 1A--0.19 mills
9 Sewer Maintenance--6.04 mills
10 Fire District--5.32 mills
11 Little Creek-Searcy Volunteer Fire District -- 20 mills
12 Summerville-Rosefield Volunteer Fire District -- 20 mills
13 Eden-Fellowship Volunteer Fire District -- 9.79 mills
14 Whitehall Volunteer Fire District -- Operations -- 10 mills
15 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
16 Recreation District #22--1.05 mills
17 Assessor's original millage
18 Lincoln
19 Library Const./Mt.--0.75 Mills/January 21, 1978
20 Law Enforcement District (Additional)--8.5 mills/July 22,1992
21 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
22 School-Special Repair & Equip.--0.15 mills/May 18, 1979
23 Library--0.71 mills/January 15, 1983
24 Assessor's original millage
25 Livingston
26 Law Enforcement District (Special)--12.19 mills/1976
27 Recreation District #3--2 mills/May 19, 1979
28 School District No. 5--5 mills/November 2, 1982
29 Fire District No. 1--10.04 mills/1986
30 Fire District No. 5--10 mills/Nov. 6, 1984
31 Fire District No. 7 -- 5 mills/1999
Page 22 of 43
HB NO. 314 ENROLLED
1 Fire District No. 10--10.33 mills/1985
2 Fire District No. 11--All millages
3 Roads & Bridges--5 mills/November 3, 1992
4 Madison
5 Assessor's original millage
6 Morehouse
7 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
8 Assessor's original millage
9 Library--1 mill/ Jan. 20, 1990
10 Natchitoches
11 Law Enforcement District (Additional)--10 mills/May 16, 1981
12 Fire District No. 6--7 mills
13 Parish Ambulance Tax
14 Fire District No. 7--10 mills
15 Goldonna Area Fire Protection Dist. No. 2
16 Library--3 mills/1988
17 Assessor's original millage
18 City of New Orleans
19 Board of Assessors' original millage
20 Ouachita
21 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
22 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
23 Ouachita Parish Assessment District
24 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
25 Library -- 7.75 mills/1995
26 Plaquemines
27 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
28 Law Enforcement District (Additional)--5 mills/May 4, 1985
29 Water--2.47 mills in 1992
30 Library--1.24 mills in 1992
31 Pollution Control--2.47 mills in 1992
Page 23 of 43
HB NO. 314 ENROLLED
1 Road Maintenance--1.86 mills in 1992
2 Public Health--1.24 mills in 1992
3 Waste Disposal--3.69 mills in 1992
4 Incineration--1.24 mills in 1992
5 Hospital--2.54 mills in 1992
6 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
7 Assessor's original millage
8 Pointe Coupee
9 Law Enforcement District (Additional)--10 mills/April 4, 1981
10 School Board--5.83 mills/April 4, 1981
11 Library--1.22 mills/April 4, 1981
12 Fire Protection Dist. #1--All maint. millages prior to 1991
13 Fire Protection District #2--3 mills/October 17, 1981
14 Fire Protection District #3--3 mills/October 17, 1981
15 Fire Protection District #4--3 mills/October 17, 1981
16 Fire Protection District #5--5 mills/October 17, 1981
17 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
18 Assessor's original millage
19 Rapides
20 Rapides Parish School Board--.20 mills/April 1, 1978
21 Rapides Parish School Board--15.20 mills/May 13, 1978
22 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
23 Road District 1A (Ward 4)
24 Road District 2C
25 Road District 3A
26 Road District 5A
27 Road District 6A (Ward 6)
28 Road District 7A (Ward 7)
29 Road District 36 (Ward 8)
30 Road District 9B (Ward 9)
31 Road District 10A (Ward 10)
Page 24 of 43
HB NO. 314 ENROLLED
1 Road District 2B (Ward 11)
2 Fire District #8 (Maint.)--20 mills/April 30,1983
3 School District No. 11 (Ward 10)--2 mills/May 7, 1980
4 School District No. 50 (Ward 11)--2 mills/September 11, 1982
5 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
6 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
7 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
8 Fire District No. 5--20 mills/Nov. 4, 1986
9 Fire District No. 3--12 mills/Oct. 19, 1985
10 Fire District No. 7--6 mills/May 3, 1986
11 Fire District No. 9
12 Fire District No. 10--20 mills/Nov. 4, 1986
13 Fire District No. 11
14 Fire District No. 12
15 Assessor's original millage
16 Plainview Fire District No. 10--10 mills/1990
17 Fire District #4
18 Fire District #7
19 Senior Citizens
20 Buckeye Recreational District
21 Flatwoods Fire District
22 Law Enforcement District (Additional)--Nov. 6, 1984
23 Fire District No. 6--20 mills
24 Library--6.0 mills/January 15, 1994
25 Library--1.00 mill/September 30, 2006
26 Recreational District Ward 9--6.14 mills/November 17, 2001
27 Red River
28 Law Enforcement District (Additional)--5 mills/April 5, 1980
29 St. Bernard
30 St. Bernard Port, Harbor and Terminal District--All millages
31 Library--All millages
Page 25 of 43
HB NO. 314 ENROLLED
1 St. Charles
2 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
3 Library--3 mills/September 27, 1986
4 Law Enforcement District –3.75 mills/July 16, 2005
5 Assessor's original millage
6 St. Helena
7 Parishwide Road District Maintenance
8 Road District #1 Maintenance
9 Sub-Road District #2 of Road District #2 Maintenance
10 Road District #3 Maintenance
11 Road District #4 Maintenance
12 Road District #5 Maintenance
13 Road District #6 Maintenance
14 Parish Library
15 Fire Protection District #5 Maintenance
16 Law Enforcement District--10 mills/May 3, 1986
17 Assessor's original millage
18 Sub-Road District #1 of Road District #2
19 Fire Protection District #2
20 Fire Protection District #3
21 Florida Parishes Juvenile Detention Center--3 mills/1995
22 St. James
23 St. James Hospital Board--4.31 mills/May 18, 1979
24 Gramercy Recreation District--5 mills/May 18, 1979
25 Law Enforcement District--6.00 mills/July 16, 1988
26 Assessment District, 1985
27 St. John
28 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
29 Assessor's original millage
30 St. Landry
31 Gravity Drainage District No. 1 of Ward 2
Page 26 of 43
HB NO. 314 ENROLLED
1 Fire District #3
2 Fire District #2
3 Fire District No. 5
4 St. Landry Parish School Board--12 mills/May 3, 1986
5 Jail Maintenance Tax--1 mill/April 30, 2011
6 Fire District No. 6
7 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
8 Road District #11A, Sub-1--10.00 mills/1993
9 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
10 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
11 Road District #12, Ward 2--2.65 mills/January 1, 1979
12 Road District #1, Ward 3
13 Road District #4--10 mills/July 21, 2001
14 Road District #5--15 mills/1993
15 Road District #6--15 mills/ May 4, 2002
16 Assessor's original millage
17 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
18 Fire District #1
19 St. Martin
20 Assessor's original millage
21 St. Mary
22 Wax Lake East Drainage District
23 Sub Gravity Drainage District of Wax Lake East
24 Assessor--2.9 mills/1982
25 Hospital Service District No. 1--7.88 mills/1999
26 Hospital Service District No. 1--6 mills/1999
27 Hospital Service District No. 1--3.47 mills/2003
28 St. Tammany
29 All millages listed on the tax roll, and in particular the parish library millages
30 authorized on April 5, 1980, and May 5, 1984, with the exception of the sheriff's original
31 millage, shall share on a pro rata basis.
Page 27 of 43
HB NO. 314 ENROLLED
1 Tangipahoa
2 Road Lighting District No. 2--5 mills/July 21, 1990
3 Library--.60 mills/1984
4 Library Maint.--2.60 mills/May 4, 1985
5 Garbage District # 1 Maint.--10 mills/March 26, 1983
6 Road District # 7 Maint.--5 mills/Sept. 11, 1982
7 Fire Dist. #1--2.10 mills/1978
8 Fire Protection District No. 1--7 mills/1998
9 Fire Dist. #1--5.65 mills/1996
10 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
11 Fire Dist. #2--10 mills/1996
12 Law Enforcement District (Additional)--10 mills
13 Drainage District #4 Maint.--3 mills/April 30, 1983
14 Assessor's original millage
15 Gravity Drainage District No. 5--5 mills/April 7, 1990
16 Florida Parishes Juvenile Detention Center--3 mills/1995
17 Pontchatoula Recreation Dist.--10 mills/1996
18 Independence Recreation Dist.--15 mills/1996
19 Hammond Alternate School -- 3 mills/1996
20 Hammond Recreation District No. 1 – 10 Mills/November 10, 2010
21 Tensas
22 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
23 Medical Services--12 mills/February 28, 1987
24 Assessor's additional millage--1988
25 Terrebonne
26 All millages listed on the tax roll, except the sheriff's original millage, shall share a
27 pro rata basis.
28 Vermilion
29 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
30 Road District No. 3--5 mills/1979
31 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
Page 28 of 43
HB NO. 314 ENROLLED
1 Library -- 1.12 mills/1994
2 Washington
3 Washington Schools Spec. Main./Op.--0.90 mills/1984
4 School District #2 Maintenance--0.98 mills/1981
5 School District #2 Support--0.98 mills/1981
6 Bogalusa City Schools Main./Op.--23 mills/1989
7 Library--4.57 mills/1987
8 Angie School--5 mills/1990
9 Assessor's millage
10 Rich. FD #2 -- 8 mills/1998
11 Bonner Creek Fire Dist.--8.46 mills/1987
12 Bonner Creek Fire Dist.--5 mills/1996
13 Spring Hill Fire Dist. #8--5.73 mills/1995
14 Spring Hill Fire District #8 -- 6 mills/1998
15 Mt. Herman Fire Dist. #9--16 mills/1995
16 Pine Fire Dist. #4--10 mills/1995
17 Angie Fire Dist. #5--10 mills/1992
18 Varnado Fire Dist. #6--10 mills/1992
19 Fire Dist. #7--5 mills/1996
20 Fire Dist. #7--12.27 mills/1992
21 Hayes Creek Fire District #3--17 mills/1999
22 Florida Parishes Juvenile Detention Center--3 mills/1995
23 West Baton Rouge
24 Law Enforcement District (Additional)--5 mills/1980
25 Assessment District of West Baton Rouge Parish–1.35 mills/1985
26 West Carroll
27 Ward 1 Road Maintenance--5.45 mills
28 Ward 2 Road Maintenance--4.59 mills
29 Ward 2 Special Tax--Road District #2--2.75 mills
30 Ward 3 Road Maintenance--4.96 mills
31 Ward 3 Special Tax--Road Dist. #3--2.98 mills
Page 29 of 43
HB NO. 314 ENROLLED
1 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
2 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
3 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
4 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
5 Ward 5 Road Maintenance--4.78 mills
6 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
7 Public Health Unit Maintenance--1.5 mills/ 1980
8 Roads & Bridges--8 mills/March 30, 1985
9 School Parishwide Maintenance--10 mills/ 1990
10 Assessment District
11 West Feliciana
12 Law Enforcement District (Additional)--6 mills/1986
13 Assessor's original millage
14 Winn
15 Law Enforcement District (Additional)--8 mills/1981
16 Assessor's original millage
17 Library -- 1979 millage
18 Library -- 3 mills/1999
19 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
20 less than the amount required to reimburse tax losses on the basis of the tax rolls of the
21 current calendar year as provided in Subsection A of this Section, the tax collector and the
22 city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
23 within the parish so that the lesser amount received by each tax recipient body shall be
24 proportionate to the reduction in the total amount distributed to each parish, and the amount
25 distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
26 upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
27 Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
28 Terminal District shall receive a minimum of $125,000 and, in Allen Parish the Special Law
29 Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
30 minimum of $36,500.
Page 30 of 43
HB NO. 314 ENROLLED
1 (2) No bond millages levied to service bonds under the authority of Louisiana
2 Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
3 Constitution of 1921 or any other constitutional or statutory authority for the issuance of
4 general obligation bonds shall share in the proceeds of this Act and the governing authority
5 of the issuing political subdivision shall levy and collect or cause to be levied and collected
6 on all taxable property in the political subdivision ad valorem taxes sufficient to pay
7 principal and interest and redemption premiums, if any, on such bonds as they mature; the
8 only exceptions to this prohibition shall be specifically included in this Subsection. In the
9 parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
10 otherwise eligible to participate in the revenue sharing fund may use the funds for the
11 retirement of the principal, interest, or premium, if any, or any combination thereof, of any
12 outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
13 millage authorized in 1975 for the parish health unit shall share as an operation and
14 maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
15 Tax and the Ward 10 School District Construction Tax shall each share as an operation and
16 maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
17 #2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
18 the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
19 Bond millages may share in the parish of Sabine; however, if there are no excess funds those
20 millages levied for operation and maintenance of those taxing districts eligible for
21 reimbursement shall have priority for reimbursement to the extent that funds are available.
22 In the parish of Bossier, bond millages and operation and maintenance millages shall share
23 on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
24 therein.
25 (3) In the parish of St. Tammany, the parish governing authority shall make
26 available out of its allocated funds a sufficient amount for the operation and maintenance of
27 the food stamp offices and the service office for veterans established under R.S. 29:261. In
28 the parish of St. Tammany, the parish governing authority shall make available out of its
29 allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
30 any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
31 Registrar of Voters Office, the parish governing authority shall make available out of its
Page 31 of 43
HB NO. 314 ENROLLED
1 allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
2 Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
3 distributed to the St. Charles Department of Community Services to be used for the
4 operation of an outreach program at the St. Rose Community Center. Of the funds allocated
5 within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
6 Section 10. In the event the distribution to the tax collector in each parish and to the
7 city of New Orleans is more than the amount necessary to satisfy the requirements of
8 Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
9 9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
10 days after receipt thereof, shall distribute such remaining excess amount as follows, except
11 as otherwise provided in Subsection D of this Section:
12 A. The portion of the excess equal to the ratio that the parish public school
13 population bears to the total population of the parish shall be allocated and distributed to the
14 respective city and parish school boards in the parish proportionate to the public school
15 population of each.
16 B. The next portion of the excess remaining after allocation and distribution to the
17 school boards, equal to the ratio that the total population of all incorporated areas in the
18 parish bears to the total parish population, shall be allocated and distributed to the respective
19 incorporated municipalities of the parish proportionate to the respective population of each.
20 C. The remaining portion of such excess, if any, after allocation and distribution to
21 the school boards and incorporated areas of a parish, shall be allocated and distributed to the
22 parish governing authority.
23 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
24 include any recipient of excess funds hereunder. In the following parishes the tax collector
25 thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
26 thereof, shall distribute such excess amount as follows:
27 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
28 governing authority.
29 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
30 percent thereof to the parish governing authority, and twenty-five percent thereof to the
31 parish school board.
Page 32 of 43
HB NO. 314 ENROLLED
1 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
2 and thirty percent thereof to the Orleans Parish School Board.
3 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
4 twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
5 incorporated municipalities in the parish, to be distributed to such incorporated
6 municipalities pro rata on a population basis. However, no less than twenty-five percent of
7 the funds distributed to the parish governing authority in this Paragraph shall be utilized for
8 existing drainage projects and for providing for additional pumps for those projects and
9 excluding normal labor operating costs and other normal operational costs; such funds may
10 also be used to repair parish property damaged by storms.
11 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
12 Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
13 parish governing authority, twenty-five percent thereof to the parish school board except that
14 in the parish of Washington, which has a dual parish and city school administration, the
15 twenty-five percent to the school boards shall be prorated between the parish and city school
16 systems on the basis of public school population, and twenty-five percent thereof to the
17 incorporated municipalities in the parish, to be distributed to such incorporated
18 municipalities pro rata on a population basis, except that in the parish of West Feliciana the
19 initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
20 twenty-five percent for incorporated municipalities shall be distributed to the town of St.
21 Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
22 excess shall be retained by the sheriff.
23 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
24 the public school population of the parish bears to the total population of the parish shall be
25 allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
26 allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
27 excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
28 incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
29 to each incorporated municipality and the balance thereof to be distributed to such
30 incorporated municipalities pro rata on a population basis.
Page 33 of 43
HB NO. 314 ENROLLED
1 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
2 the operation of two food processing plants and the remainder as follows: twenty-five
3 percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
4 the parish school board for use by the school board; twenty-five percent to the municipalities
5 of the parish, out of which five hundred dollars shall first be given to each municipality and
6 the balance shall be distributed to the municipalities on the basis of the formula applying to
7 the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
8 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
9 parish governing authority, thirty-three percent thereof to the parish school board, and
10 twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
11 to such incorporated municipalities pro rata on a population basis; prior to the distribution
12 of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
13 amount equal to any increase in the sheriff's commission deducted from library taxes over
14 and above the percentage authorized to be deducted in the 1975 calendar year; and the
15 balance of the excess shall be distributed as provided in this Paragraph. However, in the
16 parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars of
17 the excess, in addition to the commission provided in Section 6 of this Act, and the balance
18 of the excess shall be distributed as provided in this Paragraph; and further, in the parish of
19 Concordia, the tax collector shall retain the sum of thirty-five thousand dollars of the excess,
20 in addition to the commission provided in Section 6 of this Act, and the balance of the excess
21 shall be distributed as provided in this Paragraph.
22 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
23 governing authority, thirty percent thereof to the parish school board, and thirty percent
24 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
25 municipalities pro rata on a population basis.
26 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
27 governing authority, thirty-five percent thereof to the parish school board, and thirty percent
28 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
29 municipalities pro rata on a population basis.
30 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
31 Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
Page 34 of 43
HB NO. 314 ENROLLED
1 Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
2 governing authority, thirty-three and one-third percent thereof to the parish school board, and
3 thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
4 be distributed to such incorporated municipalities pro rata on a population basis. Further,
5 in the parish of Evangeline the additional excess funds received by the school board as a
6 result of the change in percentages from those provided in Act 719 of the 1975 Regular
7 Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
8 salaries or benefits to those school board employees to the same level or amount as were
9 paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
10 excess funds are insufficient to restore the salaries or benefits to their former level or
11 amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
12 Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
13 for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
14 dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
15 provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
16 thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
17 operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
18 fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
19 this Act, and the balance of the excess shall be distributed as provided above in this
20 Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
21 of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
22 expenses of voter canvass required by law. In the parish of East Carroll the tax collector
23 shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
24 provided in Section 6 of this Act, and the balance of the excess shall be distributed as
25 provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
26 to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
27 governing authority before receiving its part designated in this Paragraph, by resolution
28 passed by the parish school board before receiving its part as designated in this Paragraph,
29 and a resolution from each municipality in said parish; each of the above bodies in Claiborne
30 Parish may provide the same or a different percentage for the sheriff but not to exceed ten
31 percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
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1 of ten percent of the excess to be received by the cities of Minden and Springhill and upon
2 passage of resolutions authorizing same by respective governing authorities may retain
3 amounts fixed in the resolution not to exceed ten percent of excess received by the police
4 jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
5 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
6 and one-third percent thereof to the parish governing authority, thirty-three and one-third
7 percent thereof to the parish school board, and thirty-three and one-third percent thereof of
8 such excess amount to the incorporated municipalities in the parish, in the same amounts of
9 funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
10 Extraordinary Session except:
11 (a) If the amount of excess funds is insufficient to supply the amounts distributed
12 in 1972 to each incorporated municipality in the parish, the amount to be allocated and
13 distributed to each incorporated municipality shall be reduced by the ratio that the amount
14 of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
15 to the total amount of excess funds then so distributed to all of the incorporated
16 municipalities in the parish; or
17 (b) If the amount of such excess funds exceeds the amount necessary to supply the
18 same amounts of excess funds distributed in 1972 to each incorporated municipality in the
19 parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
20 each incorporated municipality in the parish in the ratio that the population in each bears to
21 the total population of all of the incorporated municipalities in the parish.
22 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
23 thousand dollars of such excess amount, in addition to the commission provided in Section
24 6 of this Act, to be used for the operation and maintenance of his department, and the
25 balance of the excess shall be distributed as provided above in this Paragraph.
26 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
27 percent thereof to the parish governing authority, thirty percent thereof to the city and parish
28 school boards to be prorated between the city and parish school boards on the basis of public
29 school population, and thirty-seven percent thereof to the incorporated municipalities in the
30 parish, to be distributed to such incorporated municipalities pro rata on a population basis.
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1 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
2 authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
3 the incorporated municipalities in the parish, to be distributed to such incorporated
4 municipalities pro rata on a population basis.
5 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
6 the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
7 the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
8 Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
9 sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
10 subsequent twelve-month period. However, twenty thousand dollars of such excess funds
11 shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
12 Central, Brownsfield and East Side.
13 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
14 parish governing authority, thirty-three and one-third percent thereof to the parish school
15 board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
16 parish, two thousand one hundred dollars to be distributed to each incorporated municipality
17 and the balance thereof to be distributed to such incorporated municipalities pro rata on a
18 population basis.
19 (17) In the parish of Beauregard, forty percent thereof to the parish governing
20 authority, thirty-five percent thereof to the parish school board, and twenty-five percent
21 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
22 municipalities pro rata on a population basis.
23 (18) In the parish of Morehouse, one-third thereof to the parish school board,
24 one-third thereof to the parish governing authority, and one-third thereof to the incorporated
25 municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
26 a population basis.
27 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
28 thereof to the parish governing authority.
29 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
30 authority, the first two hundred thousand dollars of which shall be used for existing parish
31 roads.
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1 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
2 governing authority, one-third thereof to the parish school board, and one-third thereof to
3 the incorporated municipalities in the parish, to be distributed to such incorporated
4 municipalities pro rata on a population basis. Prior to the distribution of any excess funds
5 in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
6 a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
7 dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
8 however, none of these monies are to be used for salaries and provided that this amount is
9 spent to directly assist the students, and the balance of the excess shall be distributed as
10 provided above in this Paragraph.
11 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
12 be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
13 thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
14 one-third percent thereof to the parish school board, and thirty-three and one-third percent
15 thereof to the incorporated municipalities pro rata on a population basis.
16 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
17 Vermilion Parish assessor.
18 (24) In the parish of Red River, the initial distribution shall be two thousand five
19 hundred dollars to the National Guard Armory located in said parish and the balance of the
20 excess shall be distributed as provided in Subsections A, B, and C of this Section.
21 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
22 be distributed to the Assumption Parish Assessor, with the residual being distributed as
23 provided in Subsections A, B, and C of this Section.
24 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
25 until the parish or expending authority or agency has received the approval of a majority of
26 the legislative delegation representing the parish, the senators and representatives each
27 having an equal vote, provided that if there is a tie vote, the parish or expending authority
28 or agency shall have one vote in order to break the tie vote.
29 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
30 distributed to any recipient by the tax collector of the parish of Evangeline as provided in
31 this Section until approval of such distribution of excess funds to each recipient thereof has
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1 been granted by the member or members of the House of Representatives and the Senate
2 who represent the parish in the legislature. Such approval shall be requested by the chief
3 executive officer of the recipient body who shall submit to the respective members of the
4 legislature a written request for such excess funds, such written request to contain the
5 amount of excess funds requested and the purpose for which they will be expended. Upon
6 receipt, but only upon receipt, by the tax collector of the written approval of such a request
7 from each of the members of the legislature who represent the parish, the tax collector of the
8 parish shall make the distribution requested provided that such distribution is in compliance
9 with the provisions of this Act and particularly other provisions of this Section.
10 Section 11. The parish governing authority shall have the power and authority to
11 expend such excess funds received by it for any governmental purpose or function and may
12 allocate and distribute any portion of such excess funds received by it to its tax recipient
13 bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
14 Section 12. In accordance with the provisions of this Act, the amount to be
15 distributed to each parish and to the city of New Orleans during the Fiscal Year 2026-2027
16 shall be as follows:
17 Total Due Sheriff's Retirement
18 PARISH FY 2026-2027 Fund Contribution
19 ACADIA $1,030,980 $147,113 $21,182
20 ALLEN $410,585 $72,915 $9,610
21 ASCENSION $2,411,470 $126,590 $19,927
22 ASSUMPTION $362,904 $85,939 $8,072
23 AVOYELLES $693,251 $124,617 $16,407
24 BEAUREGARD $666,303 $83,078 $11,795
25 BIENVILLE $228,084 $58,806 $8,194
26 BOSSIER $3,436,082 $168,228 $46,147
27 CADDO $6,015,934 $541,683 $209,896
28 CALCASIEU $3,688,213 $465,611 $122,417
29 CALDWELL $177,853 $46,670 $6,454
30 CAMERON $95,092 $49,136 $8,092
31 CATAHOULA $158,276 $46,176 $6,130
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1 CLAIBORNE $245,301 $53,576 $6,595
2 CONCORDIA $320,485 $72,027 $9,832
3 DESOTO $508,020 $53,971 $7,061
4 EAST BATON ROUGE $10,676,799 $702,314 $242,306
5 EAST CARROLL $120,306 $43,710 $6,696
6 EAST FELICIANA $353,178 $48,248 $4,815
7 EVANGELINE $576,208 $72,027 $10,621
8 FRANKLIN $350,884 $72,126 $15,315
9 GRANT $407,212 $60,582 $7,222
10 IBERIA $1,212,884 $219,140 $37,367
11 IBERVILLE $725,351 $137,246 $16,387
12 JACKSON $280,088 $64,430 $10,014
13 JEFFERSON $7,585,749 $1,313,459 $280,320
14 JEFFERSON DAVIS $569,283 $68,376 $15,497
15 LAFAYETTE $4,152,967 $303,994 $57,517
16 LAFOURCHE $1,523,913 $190,231 $39,612
17 LASALLE $1,119,689 $54,070 $7,061
18 LINCOLN $835,970 $71,731 $18,653
19 LIVINGSTON $3,728,314 $165,662 $26,745
20 MADISON $157,491 $43,710 $8,113
21 MOREHOUSE $432,630 $98,766 $18,349
22 NATCHITOCHES $644,205 $105,771 $15,679
23 ORLEANS $5,921,366 $0 $0
24 OUACHITA $2,807,971 $269,954 $64,739
25 PLAQUEMINES $395,358 $141,686 $25,107
26 POINTE COUPEE $367,128 $63,246 $8,537
27 RAPIDES $2,290,941 $320,669 $75,886
28 RED RIVER $135,926 $41,539 $2,976
29 RICHLAND $359,626 $64,627 $13,818
30 SABINE $405,535 $67,587 $10,459
31 ST. BERNARD $803,328 $342,079 $60,794
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1 ST. CHARLES $910,635 $104,587 $19,401
2 ST. HELENA $204,143 $44,006 $5,887
3 ST. JAMES $353,389 $91,563 $15,355
4 ST. JOHN $988,715 $116,822 $14,243
5 ST. LANDRY $1,455,663 $270,348 $40,725
6 ST. MARTIN $804,506 $110,606 $12,665
7 ST. MARY $864,683 $186,974 $36,942
8 ST. TAMMANY $5,593,315 $271,532 $48,473
9 TANGIPAHOA $2,507,123 $273,604 $37,690
10 TENSAS $77,973 $33,843 $5,381
11 TERREBONNE $1,862,865 $220,324 $44,002
12 UNION $380,560 $58,214 $8,274
13 VERMILION $1,044,997 $120,374 $20,312
14 VERNON $809,354 $160,532 $22,497
15 WASHINGTON $810,512 $133,102 $18,653
16 WEBSTER $648,149 $105,377 $22,881
17 WEST BATON ROUGE $512,153 $73,704 $10,439
18 WEST CARROLL $168,538 $45,782 $9,428
19 WEST FELICIANA $355,850 $39,862 $3,803
20 WINN $257,744 $62,456 $7,627
21 TOTAL $90,000,000 $9,866,728 $2,023,094
22 Section 13. The state treasurer shall distribute one-third of the total amount herein
23 allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
24 Orleans Parish to the city of New Orleans, not later than the first day of December in each
25 year, one-third thereof not later than the fifteenth day of March in each year and one-third
26 thereof not later than the fifteenth day of May in each year, and each one-third of the total
27 allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
28 of this Act; however, the legislative auditor may authorize the granting of additional sums
29 due any recipient in advance upon a showing that the advance receipt of such funds is
30 reasonably necessary. If the state treasurer does not distribute the fund on or before the dates
31 specified in this Act, any interest or other income derived by the state from the parish
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1 allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
2 together with the principal amounts due the parishes under the provisions of this Act. Any
3 interest or other income derived by the parish tax collector or the city of New Orleans from
4 the investment or other use of such total parish allocations received from the state treasurer,
5 earned prior to the distributions within the parish as required by the foregoing provisions of
6 this Act, shall be paid over a pro rata basis together with the principal amounts due the local
7 recipients under the provisions of this Act upon distribution thereto, and the parish tax
8 collectors or the city of New Orleans may retain only investment income earned on that
9 portion of the total parish allocation to which they are otherwise entitled under the provisions
10 of this Act. In light of the fact that all assessment roll figures will not be available in time
11 to base the December distribution by the treasurer on current figures, the distribution of
12 funds on the first day of December pursuant to this Act shall be based on the distribution
13 figures for Fiscal Year 2025-2026. The remaining two distributions on the fifteenth day of
14 March and the fifteenth day of May shall be based on current figures for Fiscal Year
15 2026-2027, and such distributions shall be adjusted to compensate for the differences
16 resulting in the use of the Fiscal Year 2025-2026 figures for the December distribution.
17 Section 14. On or before such date as shall be established by the state treasurer, each
18 tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
19 shall file with the state treasurer, on such forms as the state treasurer may require, all
20 information necessary to the computation of the funds to be distributed within the parishes,
21 including, but not limited to, a listing of all such local entities seeking eligibility for funds
22 as a tax recipient body under the qualifications set out in Section 1(A) of this Act, all new
23 millages of such tax recipient bodies as are listed in Section 9(B) of this Act, and all
24 remaining authorities on the tax rolls which are otherwise ineligible to participate in the
25 distribution of revenue sharing funds as tax recipient bodies. The listing shall include such
26 verification for eligibility as may be required by the state treasurer and, notwithstanding the
27 provisions of Section 12 of this Act, no revenue sharing funds shall be distributed prior to
28 receipt and acceptance by the state treasurer of such information and verification. The same
29 authorities shall in the same manner submit to the state treasurer a statement of the amount
30 of revenue sharing funds distributed to each recipient of such funds, including the amount
31 deducted for sheriffs' commissions and for retirement system contributions and shall state
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1 clearly on such forms the amount of the distribution to each such recipient which is derived
2 from excess funds and the amount of such distribution which represents reimbursement for
3 tax losses by reasons of the homestead exemption. Such statement shall also include the
4 amount of any revenue sharing funds which remain to be distributed and the recipients to
5 which such remaining funds will be distributed.
6 Section 15. The state treasurer is hereby authorized and directed to make any
7 correction due to an error in the formula within this Act as are necessary and shall submit
8 any such adjustment to the Joint Legislative Committee on the Budget for approval. Any
9 such adjustment shall not cause the total amount of the appropriation under this Act to
10 exceed ninety million dollars.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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