FILE: DFD
TAX AND BOND ELECTIONS AND SALES
TAX AND BOND ELECTIONS
The Rapides Parish School Board may call elections for the public to vote on tax or bond revenue issues. Every bond, tax, or other election at which a proposition or question is to be submitted to the voters shall be conducted in accordance with Louisiana law. Any bonds authorized pursuant to such shall be authorized, sold and issued according to Louisiana law. The proposition placed on the ballot submitted to the voters in any bond election shall state the kinds and sources of revenues which shall be pledged to retire the bonds, should the proposition be successful.
Public notice of the date, time, and place of any meeting at which the School Board intends to propose, increase, or renew any ad valorem property tax or sales and use tax, and authorize the calling of an election for submittal of such question to the voters shall be both published in the official journal of the School Board no more than sixty (60) days nor less than twenty (20) days before such public meeting and shall be announced to the public during the course of a public meeting no more than sixty (60) days nor less than twenty (20) days before such public meeting; and notice of such meeting shall be written and hand delivered or transmitted by email to each voting member of any governing authority of a political subdivision that is required to approve such a measure previously adopted by another governing authority and to each state senator and representative in whose district all or a portion of the political subdivision is located, no more than sixty (60) days nor less than twenty (20) days before such public meeting. Email delivery shall be made to the official email address of such voting members or legislators and to any other address provided in writing to the School Board by such a voting member or legislator.
If such a meeting is postponed or cancelled, notice of any subsequent meeting to consider taking action regarding property or sales taxes shall be published in the School Board’s official journal no less than ten (10) days before the subsequent meeting.
If consideration of or action upon the tax proposal is postponed, or if no action was taken regarding the tax proposal, then any subsequent meeting to consider the tax proposal shall be subject to the provisions of paragraph two above
If at a meeting held in accordance with above provisions, the School Board adopts such a measure, the provisions shall not apply to a subsequent meeting if the only action taken at the subsequent meeting is one which results in a change to the previously adopted measure that reduces the rate or term of the tax in the measure and thereby reduces the total amount of tax that would be collected under the measure, or substantially reduces the cost to the School Board of any bond or debt obligation to be incurred by the School Board.
Revised: July, 2011
Revised: November 5, 2013
Revised: November, 2014
Revised: February 5, 2019
Ref: Constitution of Louisiana, Art. VI, Sec. 30, Sec. 33
La. Rev. Stat. Ann. §§18:1281, 18:1282, 18:1283, 18:1284, 18:1285, 18:1286, 18:1293, 39:503, 39:505, 39:521, 39:570, 39:1421, 39:1424.1, 39:1422, 39:1423, 39:1424, 39:1425, 39:1426, 39:1427, 39:1428, 39:1429, 42:19.1
Board minutes 7-5-11, 11-5-13, 2-3-15, 2-5-19
Rapides Parish School Board