§1099.5. Power to levy taxes, incur debt, and issue bonds
A. A governing authority may incur debt and issue bonds, and it may levy taxes in
the manner provided in this Subpart and pursuant to Article VI, Sections 30 and 32 of the
Constitution of Louisiana or any other constitutional or statutory authority.
B. In order to obtain the necessary funds to carry out its purposes, duties, and
responsibilities, and in order to acquire, construct, equip, maintain, and operate a youth
center and related services and programs in the parish, a governing authority may incur debt
and issue general obligation bonds within the limitations prescribed by Article VI, Section
33, of the Constitution of Louisiana and other applicable constitutional or statutory authority,
but only when authorized by a majority of the electors who vote thereon in an election held
for that purpose.
C.(1)(a) A governing authority may levy a special annual tax not to exceed one mill
for a period of not more than twenty years for the purposes of acquiring, constructing,
equipping, operating, maintaining, and managing a youth center and providing rehabilitative
programs within a structured environment for children who enter the juvenile justice system
or who are children in need of care or supervision, for preventative programs, or for making
payments pursuant to a lease or lease-purchase contract pursuant to this Subpart by a
two-thirds vote of total membership of the governing authority, without voter approval, but
only after a public hearing is held. In addition, a governing authority may also levy an
additional tax not to exceed two mills for a period of not more than twenty years for such
purposes by a two-thirds vote of the total membership of the governing authority, but only
after a public hearing is held and when authorized by a majority of the electors who vote
thereon in an election held for that purpose.
(b) For purposes of this Paragraph, preventative programs include early childhood
care and educational programming and infrastructure, and programs that address adverse
childhood experiences as well as any related services and support for parents with the goal
of ensuring children do not enter the juvenile justice system in the future.
(2) In addition to the tax authorized by Paragraph (1) of this Subsection, the
governing authority of Terrebonne Parish may levy an additional one-mill tax and use the
proceeds of that tax for the purposes described in Paragraph (1) of this Subsection. The tax
herein authorized shall be levied and collected only after the question of its imposition has
been submitted to and approved by a majority of the qualified voters of Terrebonne Parish
voting thereon in an election for the purpose and conducted in accordance with the Louisiana
Election Code. The authority granted by this Paragraph shall be effective upon the governing
authority's withdrawal from the participation agreement entered into with St. James Parish
pursuant to R.S. 15:1098.7.
D. The taxing authority provided for in this Section shall not apply to any governing
authority with jurisdiction over a youth center located in the parishes of Acadia, Allen,
Assumption, Beauregard, Bienville, Caddo, Caldwell, Cameron, Catahoula, Concordia, East
Carroll, Evangeline, Franklin, Iberia, Jefferson, Lafayette, Lafourche, LaSalle, Madison,
Orleans, Rapides, Richland, St. Bernard, St. Charles, St. Tammany, Tangipahoa, Tensas,
Vermilion, Vernon, and West Carroll.
E.(1) The taxing authority provided for in this Section shall apply to any governing
authority with jurisdiction over a youth center located in the parishes of East Feliciana,
Iberville, Pointe Coupee, West Baton Rouge, and West Feliciana provided that any tax to be
levied pursuant to this Section is authorized by a majority of the electors who vote thereon
in an election held for that purpose.
(2) No later than September first of each year, every parish subject to the provisions
of this Subsection shall submit an annual report to the office of juvenile justice that provides
an accounting of the monies distributed pursuant to Subsection C of this Section.
Acts 1991, No. 147, §2, eff. July 2, 1991; Acts 1995, No. 28, §1; Acts 1995, No. 781,
§1; Acts 2022, No. 627, §1.