During the 2013 Legislative Session several important legislative bills was passed to create more transparency and awareness to the citizens of Louisiana about the adoption of property taxes (millages). These new bills enacted on August 1, 2013 enacted several changes to notifying the public about the meetings that take place in order for the taxing district to adopt their millage(s).
Beginning with Act 267 of the 2013 Legislative session each political subdivision intending to levy, renew, increase or continue any ad valorem tax or sales and use tax or authorizes the calling of an election for submittable of such question much now PUBLISH a notice of public meeting in their official journal nor more than 60 days nor less than 30 days before the actual date of the millage adoption (levy) meeting AND during the course of a regularly scheduled meetings make an announcement about the upcoming millage adoption (levy) also no more than 60 days and no less than 30 days. Said notice must include date, time, place and subject matter of meeting.
However, the last paragraph of Act 267 states this shall NOT apply to any consideration of action upon a proposal to levy additional or increased ad valorem property tax millage(s) without voter approval to which the provisions of R.S. 47:1705(B)(2)(c) and (d) apply (this means rolling forward).
Also, Act 363 amended R.S. 42:23(A) and R.S. 44:36(F), effective June 17, 2013. It requires any non-elected board or commission that has the authority to levy a tax to video or audio record, film or broadcast live all proceedings in a public meeting. The district is require to maintain these recordings for at least two(2) years.
These requirements have been added to the affidavit. The affiant will be attesting the requirement was met.
These two acts can be found by searching on the Louisiana Legislature website at www.legis.la.gov under Bills/Other Sessions and selecting “2013 Session”.