La. Admin. Code tit. 13 § I-557

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-557 - [Effective until 4/20/2025] Local ITEP Committee-Establishment, Consideration of Application, Meetings, and Determination

A. Establishment

1. The following local officials or employees shall be voting members and collectively comprise an ad hoc Local ITEP Committee (the committee):

a. the parish president or the president of the police jury;

b. the president of the school board or the superintendent of the school board, as elected by resolution of the school board; and

c. the sheriff or his designee; and, if applicable,

d. the mayor, if the project is located in a municipality;

2. Additional, ex-officio non-voting members may include:

a. the assessor;

b. the parish's highest-ranking economic development staff;

c. members of the local economic development organization; or

i. if no local economic development organization exists, a representative from the regional economic development organization.

B. Consideration of ITEP Applications

1. The summary agenda and the summary tables on all applications on the agenda for the regular meetings of the board shall be posted on LED's website at least one week prior to the meeting, but no later than 24 hours from when the board packet is provided to the board when feasible.

a. the committee is encouraged, but not required, to send comments to the board prior to the assigned meeting date for consideration of an application.

2. Upon the board's approval of an ITEP application, LED shall transmit notice documents regarding the approved application, which may include but not be limited to:

a. a copy of the ITEP application;

b. a notice of board approval;

3. Notice documents shall be transmitted to the Local ITEP Committee as follows:

a. directly to the individual voting members with email addresses on-file with LED, or if applicable and preferred, to one centralized Local ITEP Committee email address on file with LED; and

b. shall be made available to ex-officio non-voting members and the public via a posting on the department's website;

c. such notice shall be transmitted or posted by the department within three business days of the approval.

C. Meetings

1. Upon receipt of notice, a 15-day notice period begins.

2. The committee is not required to hold a meeting, however, any such meeting held to consider an ITEP application shall be considered public business and conducted by officials in accordance with Open Meetings laws.

3. Within the 15 day notice period, the committee may notice a public meeting to be held at a location customarily used by the parish council or police jury for public meetings for purposes of considering the ITEP application.

4. If the committee places the application on the agenda for a public meeting, the committee will have an additional 30 days (for a total of 45 days from the start of the notice period) to conduct a public meeting.

D. Determination

1. The committee shall submit to the department a resolution stating the approval or rejection of industrial ad valorem tax exemption applications within its jurisdiction.

2. Any resolution shall be submitted to the department no later than 45 days from the start of the notice period.

3. If the committee does not take action or provide a resolution as required herein, then the application will be deemed approved by such entity.

E. Decisions by the committee are not dispositive and do not bind the governor or the board.

La. Admin. Code tit. 13, § I-557

Promulgated by the State Board of Commerce and Industry and the Department of Economic Development, LR 50, exp. 10/21/2024 (Emergency), Promulgated by the Board of Commerce and Industry and the Louisiana Economic Development, LR 51, exp. 4/20/2025 (Emergency).

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.