La. Stat. tit. 33 § 9038.71

Current with operative changes from the 2024 Third Special Legislative Session

Section 33:9038.71 - Baker Economic Development District and Convention Center

A. Creation. There is hereby created in the city of Baker, parish of East Baton Rouge, hereinafter referred to as "Baker", the Baker Economic Development District and Convention Center, a special taxing district, body politic and corporate of the state, referred to in this Section as the "district". The district shall be a political subdivision of the state and the district is hereby granted all of the rights, powers, privileges, and immunities accorded by law and the Constitution of Louisiana to political subdivisions of the state, subject to the limitations provided in this Section.

B. Boundaries. The district shall be comprised of all parcels of land bordering Plank Road within the city limit boundaries of the City of Baker; beginning at the northern city limits on Plank Road identified by the bridge as land parcel to the west approximately 250 yards past Lake Mary Drive directly adjacent to parcel 3624560: Tract Y-1 CONT 7.41 ACRES, MORE OR LESS, PARTITION OF THE DR ERIC W DAY ESTATE, BEING LOTS 4-B-1, 3-A, 2-A, & A-1, OF THE T C PAULSEN & JJ MUNDINGER SUB & A 29.46 ACRE TRACT, ALL LYING IN SEC 29, T55 R1E RESUB 2004 and the following described parcels or tracts of land located in Baker, referred to in this Section as the "property":

PARCEL 1:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #44, Lot D-5. Subdiv: BROWN TRACT. 6.89 ACRES, BEING TRACT D-5 OF THE BROWN TRACT, ORIGINALLY THE WHITESELL PROPERTY IN SEC. 53, T5S, RIE, (LESS TO STATE OF LA. DEPT. HWY;

PARCEL 2:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #53..24.63 ACRES CONSISTING OF TRACTS "D-6" AND "D-7" AND THE UNDISPOSED PORTION OF THE WILLIAM L. WHITESELL 43 ACRE TRACT IN SEC. 53, T5S, R1E;

PARCEL 3:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #49, Lot: X, Subdiv: IOWA-LA. LAND CO.. LOT "X" CONT. 1.377 ACRES RESUB. OF THE NORTH 28.20 ACRE & 15.00 ACRE TRACT IN SEC. 53, T5S, R1E OF THE IOWA LAND CO., BEING PART OF THE BROWN TRACT. 1976. (P-32,091). 1984. (P-43,538);

PARCEL 4:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #54..LOT 2-C, CONT 4.299 ACRES RESUB. OF LOT 2 IN SEC. 53, T5S, R1E. 1999. (885-11056). RESUB. 1999. IMPS. 2800-6300.;

PARCEL 5:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #45, Lot: 12, Subdiv: BETHANY BAPTIST CHURCH. PROPERTY LOT 12, CONT. 7.461 ACRES RESUB. OF LOTS Y, D-2 & TRACT D-1-1 OF THE OLD BROWN TRACT, BEING BETHANY BAPTIST CHURCH PROPERTY IN SEC. 53, T5S, R1E. 1986. (647-648-9888). RESUB. 2001-05.

PARCEL 6:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #46, Lot 13, Subdiv: BETHANY BAPTIST CHURCH. PROPERTY LOT 13, CONT. 1.367 ACRES RESUB. OF LOTS Y, D-2 & TRACT D-1-1 OF THE OLD BROWN TRACT, BEING BETHANY BAPTIST CHURCH PROPERTY IN SEC. 53, T5S, R1E. 1986. (647-648-9888). RESUB. 2001-05.;

PARCEL 7:

A certain lot or parcel of ground, together with all buildings and improvements thereon, situated in that part of the city of Baker known as Ward: 2-2 #47, Lot 8-A, Subdiv: BETHANY BAPTIST CHURCH. PROPERTY LOT 8-A, CONT. 33.311 ACRES RESUB. OF LOT 8, BETHANY BAPTIST CHURCH PROPERTY & LOT 10, MILLARD T. OLIVER PROPERTY, IN SEC. 53, T5S, R1E. 1986. (647-648-9888). 2005. (745-11739). RESUB. 2001-05.

C. Purpose. The state hereby acknowledges that the redevelopment of the property within the district is an important element of the continued revitalization and economic development of the city-parish. The district is created to provide for cooperative economic development among the district, Baker, the state, and the owners of property in the district, in order to assist in the redevelopment of, and dramatic improvement to, the property within the boundaries of the district.

D. Governance.

(1) In order to provide for the orderly development of the district and effectuation of the purposes of the district, the district shall be administered and governed by a board of commissioners, referred to in this Section as the "board", comprised of seven persons as follows:

(a) The mayor of the city of Baker, or his designee.

(b) The mayor of the city of Baker shall appoint one member.

(c) The Baker City Council shall appoint one member who is elected to the city council.

(d) The member of the Louisiana State Senate who represents District 15 shall appoint one member.

(e) The member of the Louisiana House of Representatives who represents District 63 shall appoint one member.

(f) The board of directors of the Baker Chamber of Commerce shall appoint one member who is serving or has served as president of the chamber's board.

(g) The Baker City School Board shall appoint one member from a list of nominees submitted to the school board.

(2) All members of the board shall own property or have a principal place of business or profession within the city of Baker.

(3)

(a) The commissioners appointed shall serve for three years. At the expiration of the term of office, the successors shall be appointed in the same manner as the predecessor appointees were selected.

(b) A vacancy that occurs prior to the expiration of a term shall be filled for the remainder of the unexpired term in the same manner as the predecessor appointee was selected.

(4) All the members of the board shall constitute a quorum for the transaction of business. The board shall keep minutes of all meetings and shall make them available for inspection through the board's secretary. The minute books and archives of the district shall be maintained by the board's secretary. The monies, funds, and accounts of the district shall be in the official custody and control of the board commissioners. The board's treasurer shall maintain adequate accounting records and assure all monies are deposited, expended, and accounted for in accordance with the bylaws.

(5) The board shall adopt bylaws and prescribe rules to govern its meetings. The members of the board shall serve without salary or per diem and shall be entitled to reimbursement for reasonable, actual, and necessary expenses incurred in the performance of their duties.

(6) The domicile of the board shall be established by the board at a location within the district.

(7) The board shall elect from its own members a president, vice president, a secretary, a treasurer, and a parliamentarian, whose duties shall be common to such offices or as may be provided by bylaws adopted by the district. The board shall hold regular meetings and may hold special meetings as provided in the bylaws. The failure of the board to hold any regular meeting shall not impair any existing obligations of the district. All such meetings shall be public meetings subject to the provisions of R.S. 42:11 et seq.

(8) The district shall be subject to the Public Records Law, official journals law, Code of Governmental Ethics, and audit law pursuant to R.S. 24:513.

E. Rights and powers. The district, acting by and through its board, shall be a special taxing district and shall have and exercise all powers of a political subdivision and special taxing district necessary or convenient for the carrying out of its objects and purposes including but not limited to the following:

(1) To sue and to be sued.

(2) To adopt bylaws and rules and regulations.

(3) To receive by gift, grant, donation, or otherwise any sum of money, property, aid, or assistance from the United States, the state of Louisiana, or any political subdivision thereof, or any person, firm, or corporation.

(4) For the public purposes of the district, to enter into one or more contracts, agreements, or cooperative endeavors with the state and its political subdivisions or political corporations, Baker, the owners of property in the district, and with any public or private association, corporation, business entity, or person, including but not limited to a cooperative endeavor agreement, a pledge and collateral assignment agreements, and tax collection agreement.

(5) To appoint officers, agents, and employees, prescribe their duties, and fix their compensation.

(6) To acquire by gift, grant, purchase, or lease such property within the district as may be necessary or desirable to carry out the objectives and purposes of the district and to mortgage and sell such property.

(7) In its own name and on its own behalf to incur debt and to issue bonds, notes, certificates, and other evidences of indebtedness, and in the event the district elects to issue bonds pursuant to the authority under this Section, then the district shall be deemed and considered to be an issuer for purposes of R.S. 33:9037, and shall, to the extent not in conflict with this Section, be subject to the provisions of R.S. 33:9037.

(8) To establish such funds or accounts as are necessary to conduct the affairs of the district.

(9) To levy and collect the taxes authorized pursuant to this Section.

(10) To pledge the district tax collections and other funds and property as security for the financing or refinancing of any costs incurred or to be incurred in connection with any project or projects, or parts thereof, within the boundaries of the district.

(11) To enter into one or more agreements to provide for the collection of the taxes levied within the district and remittance of the taxes to the appropriate recipients.

(12) To exercise any and all of the powers granted to an economic development district as if the district were an economic development district established pursuant to Part II of Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950, including but not limited to the powers of tax increment financing pursuant to R.S. 33:9038.33 and 9038.34 and the power to levy taxes within the district pursuant to R.S. 33:9038.39, provided that any such powers exercised by the district shall be subject to the provisions of Part II of Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950 unless such provisions are inconsistent with the provisions of this Section, in which case the provisions of this Section shall control.

(13) To levy sales taxes, or hotel occupancy taxes within the district or any combination of such taxes, above and in addition to any other sales taxes, or hotel occupancy taxes, or combination of such taxes, then in existence or permitted to be in existence within the district, in an amount as may be determined by the board with the approved written consent of the owners of immovable property in the district, all in addition to the powers authorized pursuant to Paragraph (12) of this Subsection and pursuant to R.S. 33:9038.39, subject to the limitations and prohibitions of the Louisiana Constitution.

F. Levy of taxes.

(1) In order to provide funds for the purposes of the district, the district, acting by and through its board, is hereby authorized to levy and collect within the district:

(a) A tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities.

(b) A tax on the sale at retail, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services, all as defined in R.S. 47:301 et seq., or any other appropriate provision or provisions of law, as amended.

(2) The aggregate tax rate upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district authorized pursuant to Subparagraph (1)(a) of this Subsection shall be at least equal to the aggregate rate of all taxes upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities levied and collected within the city-parish.

(3) The aggregate sales tax rate within the district authorized pursuant to Subparagraph (1)(b) of this Subsection shall be at least equal to the aggregate rate of all such sales taxes levied and collected within the city-parish.

(4)

(a) The word "hotel" as used in this Section shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms.

(b) The occupancy tax shall be paid by the person who exercises or is entitled to occupancy of the hotel room, and shall be paid at the time the rent or fee of occupancy is paid.

(c) The word "person" as used in this Section shall have the same meaning as contained in R.S. 47:301(8).

(5) The taxes authorized in this Section shall be imposed by ordinance adopted by the district, acting by and through its board, without the need of an election.

(6) It is hereby recognized that there are currently no hotel occupancy or sales taxes generated at the property within the district. Accordingly, if the district elects to levy and collect any of the taxes authorized in this Section, such levy shall be deemed to supersede and be in lieu of only such other taxes on hotel occupancy and sales that, without the authority of this Section, would otherwise be levied within the district, do not secure bonds that have been authorized, that have not been dedicated by other law or by proposition approved by electors voting in an election for such purpose, and that are not based on a per-head or per-person basis. Additionally, if, during the term of the district, such other taxes on hotel occupancy or sales within the district that are currently not available for use for tax increment financing purposes should subsequently cease to be authorized to secure bonds, cease to secure bonds that have been authorized, or cease to be dedicated by other law or by proposition approved by electors voting in an election for such purpose, and thus, become available for the use of the financing purposes pursuant to this Section, then such levy shall at such time be deemed to supersede and be in lieu of such other taxes on hotel occupancy or sales within the district and shall be available for use for the purposes of the district; however, if the district elects to levy and collect any of the taxes authorized in this Section, such levy shall not be deemed to supersede or be in lieu of the occupancy tax authorized by R.S. 33:4574.1.1(A)(6) relating to Visit Baton Rouge regardless of whether such occupancy tax is pledged or dedicated to secure debt or bonds that have been authorized and the proceeds of the avails of the occupancy taxes authorized in R.S. 33:4574.1.1(A)(6) shall be dispersed and used for the purposes set forth therein and as further provided in R.S. 33:4574.1.1(L).

G. Tax financing.

(1)

(a) The district may issue revenue bonds, in one or more series, payable from an irrevocable pledge and dedication of up to the full amount of the district's hotel occupancy and sales tax increments and other district revenues, leases, gifts, proceeds, rents, or other advantages as authorized by this Section, in an amount to be determined by the district, to secure any financing or multiple refinancings of any costs incurred or to be incurred in connection with any project or projects, or parts thereof, within the boundaries of the district. Additionally, without the necessity of issuing revenue bonds, the district may pledge up to the full amount of the district's hotel occupancy and sales tax increments and other district revenues, leases, gifts, proceeds, rents, or other advantages received or collected under the authority of this Section to any financing or multiple refinancings of any costs incurred or to be incurred in connection with any project or projects, or parts thereof, within the boundaries of the district in furtherance of the purposes of the district. Such financing may include but shall not be limited to any loan or loans, mortgages, the issuance of bonds, or the issuance of certificates of indebtedness. For each of the designated nonvoter elected, pledged or dedicated hotel occupancy taxes and sales taxes collected within the district, a tax increment shall consist of that portion of the aggregate of such tax revenues collected by the district each year which exceeds the amount of such taxes that were collected in the year immediately prior to the year in which the district was established.

(b) The pledge or dedication of tax increments authorized by this Section to pay indebtedness shall not impair existing obligations of the district and shall not include tax revenues previously dedicated by the district for a special purpose.

(2) Any instruments or obligations of the district may be validly executed, issued, sold, and delivered, notwithstanding that one or more of the officers of the board signing such instruments or obligations, or whose facsimile signature or signatures may be on the instruments or obligations, shall have ceased to be such officer of the board at the time such instruments or obligations shall actually have been delivered.

(3) Any cost, obligation, or expense incurred for any of the purposes or powers of the district specified in this Section shall be a part of the project costs and may be paid or reimbursed as such out of the proceeds of bonds, tax increments, property or other obligations of, pledged or issued by the district.

(4) The authority granted to the district pursuant to the provisions of this Section is consistent with and subject to the limitations provided in R.S. 33:9038.42.

H. Term. The district shall dissolve and cease to exist one year after the date on which all loans, bonds, notes, and other evidences of indebtedness secured, in whole or in part, by district taxes or property are paid in full as to both principal and interest; however, under no event shall the district have an existence of more than thirty years from the date on which the taxes authorized pursuant to this Section are first levied and collected.

I. Contesting ordinance or resolution; time limit. Any ordinance or resolution adopted by the board including but not limited to an ordinance adopted pursuant to Paragraph (F)(5) of this Section, or the pledge of tax increments collected under the authority of this Section to any financing authorized by this Section shall be published at least twice in the official journal of East Baton Rouge Parish. For thirty days after the date of publication, any person in interest may contest the legality of the ordinance or resolution and of any provision therein made for the security and payment of the debt obligation or the levy and collection of taxes. After that time, no one may file for any cause of action to test the regularity, formality, legality, or effectiveness of the ordinance or resolution, and provisions thereof for any cause whatever, except for fraud. Thereafter, it shall be conclusively presumed that every legal requirement for the levy and collection of taxes, the issuance of bonds or other debt obligations, or the pledge of tax increment collected, including all things pertaining to the authorizing thereof, has been complied with. No court shall have authority to inquire into any of these matters after the thirty-day period after publication unless a claim pursuant to this Section has been filed.

J. Liberal construction. This Section, being necessary for the welfare of the city and its residents, shall be liberally construed to effect the purposes thereof.

K. Severability. The provisions of this Section are severable. It is intended that if any provision of this Section should be adjudged invalid or unenforceable, then such provision shall be ineffective to the extent of such invalidity or unenforceability without invalidating the remaining provisions of this Section. Notwithstanding any provision of this Section to the contrary, if any portion of a tax levied or tax increment pledged or dedicated pursuant to this Section is held invalid, such invalidity shall not affect the validity of the remaining portion of such tax or tax increment.

La. R.S. § 33:9038.71

Amended by Acts 2020, No. 357,s. 1, eff. 6/12/2020.

Added by Acts 2017, No. 393,s. 1, eff. 6/23/2017.