Louisiana Constitution Art. 6 Sec. 30 – Political Subdivisions; Taxing Power
Terms Used In Louisiana Constitution Art. 6 Sec. 30
- Governing authority: means the body which exercises the legislative functions of the political subdivision. See Louisiana Constitution Art. 6 Sec. 44
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions. See Louisiana Constitution Art. 6 Sec. 44
Section 30.(A) A political subdivision may exercise the power of taxation, subject to limitations elsewhere provided by this constitution, under authority granted by the legislature for parish, municipal, and other local purposes, strictly public in their nature. This Section shall not affect similar grants to political subdivisions under self-operative sections of this constitution.
(B) Notwithstanding the provisions of Paragraph (A) of this Section, or any other provision of law to the contrary, no political subdivision shall submit the same tax proposition, or a new tax proposition that includes such a tax proposition, to the electorate more than once within a six month period except in the case of an emergency as determined by the governing authority of the political subdivision.
Amended by Acts 1995, No. 1329, §1, approved Oct. 21, 1995, eff. Nov. 23, 1995.