Louisiana Revised Statutes Tit. 47, § 4312. Definitions

(1) “Board” means the State Board of Commerce and Industry or its successor.

(2) “Downtown district” means a downtown development district or central business development district created by law or pursuant to law. The board may determine whether or not a district complies with this definition.

(3) “Economic development district” means a district created for the purpose of economic development established by a local governing authority, in accordance with law, or for applications received on or after July 1, 2019, an opportunity zone as designated by the federal government pursuant to the provisions of 26 U.S.C. 1400Z-1, 1400Z-2, and federal regulations. The board may determine whether or not a district complies with this definition.

(4) “Historic district” means:

(5) “Local governing authority” means the governing authority of the parish in which the downtown, historic, or economic development district is located unless the district is located within a municipality, in which case “local governing authority” shall mean the governing authority of the municipality. If the district is located partly in a municipality, “local governing authority” shall mean the governing authority of the parish and the governing authority of the municipality.

(6) “Owner-occupied residence” means any structure occupied by the owner thereof and used principally for residential use. Such term shall also include condominium units, duplexes, and other multiple residence structures in which the owner thereof resides.