§1502.15. Service charge authorized for fire protection districts in the parish of Caddo;
assessment and collection
A. The governing authority of any fire protection district located within the parish of
Caddo is hereby authorized to establish, by majority vote of the members of the authority,
a service charge or rates of service charges to be assessed persons owning each residential
or commercial structure, whether occupied or unoccupied, located wholly or partly within
the boundaries of the district, subject to the provisions of Subsection B of this Section. For
purposes of this Section, each residential or commercial unit in a structure and each housing
unit within a multiple dwelling structure shall be considered a separate structure, and a
factory-built home as defined in R.S. 9:1149.2 shall be considered a structure. The service
charges or rates of service charges shall be established by the governing authority of the
district and shall be framed to cover and shall be used for the costs either incurred or for
contracting of any or all fire protection, emergency medical transportation, and all emergency
services incidental thereto.
B. Service charges or rates of service charges so established shall be assessed by
resolution of the governing authority of the district. However, the resolution assessing said
service charges shall be adopted by the governing authority only after the question of the
assessment and the amount of the service charges or rates of service charges to be established
have been submitted to and approved by a majority of electors of the district voting at an
election held for that purpose. Such election shall be conducted in accordance with the
election laws of the state and shall be held at the same time that an election authorized by the
provisions of R.S. 18:402 is held, or the governing authority may call a special election at
a date determined upon its own initiative.
C.(1) The governing authority of the district assessing a service charge or rates of
service charges for fire protection services and emergency services as provided in this
Section shall also have the authority to use any reasonable means to collect and enforce the
collection of such service charges, including any means authorized by law for the collection
of taxes. Such means shall include the assessor carrying the fire protection service charges
on the tax rolls for the parish and the sheriff of the parish collecting such service charges at
the same time as ad valorem taxes are collected and with the same authority with which such
taxes are collected. If any fire protection service charge becomes delinquent and unpaid, the
sheriff shall send a "Final Notice" to the delinquent property owner by registered or certified
mail. The sheriff shall also publish notice of the pending delinquent property sale in the
parish journal, setting forth the names and addresses of the delinquent property owners and
the date and place of the sale to enforce collection and he shall enforce the collection in the
same manner as ad valorem taxes are collected. The governing authority may compensate
the sheriff and the tax assessor for such collection upon mutual agreement of the governing
authority and the sheriff and tax assessor.
(2)(a) The governing authority of the district shall also have the authority to place
liens for fire protection service charges upon the structure subject to the charge, upon the
building, if any, in which the structure is located if it is owned by the owner of the structure,
and upon the lot of ground not exceeding one acre on which the structure is situated if such
lot of ground belongs to the person who owns such structure; however, if such structure or
building is owned by a lessee of the lot of ground, the lien shall exist only against the lease
and shall not affect the owner of the lot. Such lien shall be placed upon property only in the
event of refusal of the owner of a structure to pay said service charges when requested to do
so by said governing authority within thirty days of receipt by the owner of such a request
by registered or certified letter.
(b) The governing authority may file a statement reflecting the amount of the unpaid
charges in the mortgage office of the parish, which, when so filed and recorded, shall operate
as a lien and privilege in favor of the district against property as provided herein.
(c) In addition, the governing authority of the district shall be entitled to recover the
amount of said charges, together with all costs of court and attorney fees, by ordinary process
in the district court of the parish.
(d) The governing authority may also provide, by resolution for interest on the
amount of said charges, which shall be paid prior to cancellation of the lien.
Acts 2005, No. 327, §1, eff. June 30, 2005; Acts 2011, 1st Ex. Sess., No. 12, §1, eff.
June 12, 2011; Acts 2024, No. 287, §7.