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Louisiana Allow Local Governments to Exempt Offshore Vessels From Property Taxation Amendment (2018)
| Louisiana Allow Local Governments to Exempt Offshore Vessels From Property Taxation Amendment | |
|---|---|
 | |
| Election date November 6, 2018 | |
| Topic Taxes and Property | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin State legislature |
The Louisiana Allow Local Governments to Exempt Offshore Vessels From Property Taxation Amendment was not on the ballot in Louisiana as a legislatively referred constitutional amendment on November 6, 2018.
The measure would have allowed economic development districts and parish governing authorities to exempt offshore vessels from property taxes. The local districts and authorities would have granted contracts for the exemptions. The local districts and authorities would have also set the amount of the property tax exemption. The measure would have applied to offshore vessels mostly operating within the waters of the Outer Continental Shelf.[1]
Text of measure
Ballot title
The ballot title would have been as follows:[1]
| “ | Do you support an amendment to authorize economic development districts, authorities, or parish governing authorities to exempt offshore vessels from ad valorem taxation?
(Adds Article VII, Section 21(N))[2] |
” |
Constitutional changes
- See also: Article VII, Louisiana Constitution
The measure would have added a Subsection (N) to Section 21 of Article VII of the Louisiana Constitution. The following text would have been added:[1] Note: Hover over the text and scroll to see the full text.
N. (1) Notwithstanding any contrary provision of this Section, offshore vessels for which contracts have been entered into for the exemption from parish, municipal, and special ad valorem taxes by the authority or district charged with economic development of each parish which contract is hereby authorized. In the absence of the existence of an economic development authority or district, the parish governing authority is authorized to grant contracts of exemption as are provided for in this Paragraph.
(2) The contract for exemption shall be on such terms and to the extent, up to, and including the full assessed valuation of an offshore vessel, as the economic development authority or district deems in the best interest of the parish. Prior to entering into each individual contract, the economic development authority or district shall request and receive written approval of the contract, including its terms and an estimated fiscal impact, from each affected tax recipient body in the parish, as evidenced by a favorable vote of a majority of the members of the governing authority of each tax recipient body. Failure to receive all required approvals from the tax recipient bodies before entering into a contract shall render the contract null and void and of no effect.
(3) The term "offshore vessel" as used herein means a vessel principally operated within the waters of the Outer Continental Shelf.[2]
Path to the ballot
- See also: Amending the Louisiana Constitution
In Louisiana, a two-thirds vote in both chambers of the Louisiana State Legislature during one legislative session is required to refer a constitutional amendment to the ballot. Louisiana is one of 16 states that require a two-thirds supermajority in each chamber of the legislature. Sen. R.L. Allain II (R-21) filed the amendment in the state Legislature as Senate Bill 351 (SB 61) on March 28, 2017. The Louisiana Senate approved the bill 31-4 with three members absent on May 10, 2017. The Louisiana House of Representatives rejected the bill, voting 28 in favor and 67 against.[3]
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Louisiana Legislature, "Senate Bill 61," accessed May 19, 2017
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Louisiana Legislature, "SB 61 Overview," accessed May 19, 2017
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State of Louisiana Baton Rouge (capital) |
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