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Louisiana Revised Statutes Tit. 40, § 1501.6. St. Tammany Parish; taxes in areas annexed into the city of Covington

Current as of January 01, 2023 | Updated by Findlaw Staff

A. (1) Notwithstanding the provisions of R.S. 40:1501 or any other provision of law which authorizes fire protection districts to levy ad valorem taxes, Fire Protection District No. 12 of St. Tammany Parish shall not levy or collect ad valorem taxes in any area which is within the corporate limits of the city of Covington on January 1, 2007, unless an agreement between the city and the fire protection district is executed pursuant to R.S. 33:221 granting the fire protection district the exclusive right to serve the annexed area.

(2) The fire protection district shall continue to levy and collect any ad valorem taxes or portion thereof, the avails of which are pledged as security for bonded indebtedness. The authority of the district to levy and collect taxes pursuant to this Paragraph shall expire at the time and for the year in which the indebtedness is paid off.

B. Fire protection services for all property within the corporate limits of the city of Covington on January 1, 2007, shall be the sole responsibility of the city except as may be provided by an agreement between the city and one or more affected fire protection districts.

C. Any property situated within the growth boundary areas 1, 2, or 3, as described in the Growth Management and Revenue Sharing Agreement Supplementing and Amending the 1990 Sales Tax Enhancement Plan, Instrument # 1365867, which may be annexed by the city, fire protection services for such property shall be the sole responsibility of the city. However, prior to such annexation, an agreement for fire protection services shall be entered into by the city and each affected fire protection district.

D. Notwithstanding any provisions to the contrary, nothing in this Section shall prevent the city of Covington and any affected fire protection district from entering into a mutually acceptable agreement for fire protection services.

E. The provisions of this Section shall not affect the provisions of Act No. 102 of the 2000 First Extraordinary Session of the Louisiana Legislature, which Act shall remain in effect.  1

1 Acts 2000, 1st Ex.Sess., No. 102 enacted R.S. 40:1501.5, relating to taxes in annexed areas of St. Tammany Parish. The section was declassified and treated as a Local and Special Act pursuant to the statutory revision authority of the Louisiana State Law Institute.
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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 40, § 1501.6. St. Tammany Parish; taxes in areas annexed into the city of Covington - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-40-sect-1501-6/

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