A Louisiana appellate court has affirmed a finding that a parish’s attempt to increase 2016 property tax millages was invalid due to its failure to adhere to statutory notice requirements. The court noted that the adoption of two separate ordinances by a tax recipient body to increase its millage rate in excess of the rates established by the Louisiana Constitution was required. The parish’s council adopted one ordinance and acted on one element of a two-element proposal.
Parish of Ascension v. State of Louisiana, Court of Appeal of Louisiana, First Circuit, No. 2016 CA 1546, July 12, 2017, ¶202-794