Louisiana Revised Statutes 40:1502.2 – Service charge authorized for Fire Protection District Number Three of Beauregard Parish; assessment and collection
Terms Used In Louisiana Revised Statutes 40:1502.2
- District: means a fire protection district created under the provisions of this Part. See Louisiana Revised Statutes 40:1491
A. The governing authority of Fire Protection District Number Three of Beauregard Parish is hereby authorized to establish, by majority vote of the members of the authority, a service charge of fifty dollars for each residential or commercial structure for a term not to exceed ten years to be assessed persons owning each such structure, whether occupied or unoccupied, located wholly or partly within the boundaries of the fire protection district, subject to the provisions of Subsection B of this Section. For purposes of this Section, each residential or commercial unit in a structure shall be considered a separate structure, and a mobile home, as defined in La. Rev. Stat. 9:1149.2(3), shall be considered a structure. Such service charges shall be used for the costs of any or all fire protection services.
B. Service charges so established shall be assessed by resolution of the governing authority of the fire protection district. However, the resolution assessing said service charges shall be adopted by the governing authority only after the question of the assessment and its duration 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 La. Rev. Stat. 18:402 is held.
C. Service charges assessed for fire protection services as provided in this Section shall become due and delinquent at the same time as ad valorem taxes become due and delinquent. The sheriff of Beauregard Parish may use any reasonable means to collect and enforce the collection of such service charges, including any means authorized by law for collection of taxes.
Acts 1987, No. 145, §1, eff. June 18, 1987.