R. S. 2444-Act 136, 1898

[Municipal Assessments-Laws Governing Tax Collector-Redemption of Property Sold.]

SEC. 35. Be it further enacted, etc., That the municipal assessment of property for taxation shall be made by the clerk or tax collector, by copying from the parish assessment rolls that portion thereof which embraces property or persons within the corporate limits; the copy may be made at any time after the assessment rolls are approved, and all changes in the parish assessment thereafter made shall likewise be made in the copy; and the said copy shall be placed in the hands of the municipal tax collector, and be his warrant for the collection of municipal taxes. In all cases where persons or property have escaped taxation for a previous year, the clerk shall assess the same for taxation, and his assessment, when approved by the mayor and board of aldermen, on notice to the person, assessed, shall be binding and conclusive, unless appealed from within five days after his approval. The mayor and board of aldermen of a city, town, or village, may, at a regular or special meeting, to be held in September or October in each year, increase or diminish the valuation of property as assessed for taxation. Ten days' notice of the meeting at which such changes are to be made shall be given by posting written notices. thereof in five or more public places in the municipality, and in cities. the notice shall also be published in a newspaper, if there be one published therein. The mayor and board of aldermen shall levy the municipal taxes at the regular meeting in September of each year, or, in case of failure to do so, at any other regular meeting thereafter. The tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the State and parish taxes are collected.

He shall, where not otherwise provided, in all particulars, be governed by the general revenue laws of this State, so far as applicable, in making such collection; but he shall make the reports thereby required to the mayor and board of aldermen, and shall pay over the money collected to the municipal treasurer; and shall receive only such commission or compensation as may be allowed by ordinance. Sales for the non-payment of municipal taxes shall be made by the tax collector at such place, within the corporate limits as the mayor and board of aldermen may direct. The sale of real estate and the distraint and sale of personal property, shall be made upon the same notice, at the same time, and in the same manner as provided by law for sale of like property for unpaid State and parish taxes. The deed to the purchasers for lands so sold shall be filed with the municipal clerk, and there remain subject to redemption for the same length of time, and in the same manner as prescribed for the redemption of lands sold for State and parish taxes. Where lands are offered for

R. S. 2444-Act 136, 1898

sale for unpaid municipal taxes, and a person will not bid therefor, the amount of taxes, damages, and costs due the same shall be struck off to the municipality, and otherwise dealt with as lands which are sold to the State for delinquent State and parish taxes. The board shall be authorized to pay the State and parish taxes on lands thus acquired by it, and to collect the money thus paid, with the damages and interest allowed individuals in similar cases under the general revenue laws of the State thereon, from the date of such payment, upon the redemption of the lands from the municipal sale. The deeds of the tax collectors for individuals and a list of the lands sold to the municipality, which shall be made as required to be made by the State and parish collector, shall be filed within ten days after the tax sale, with the municipal clerk; and each shall have the same force and effect, and confer the same right, and entitled to the same remedies, as deeds and lists made for delinquent taxes by the State and parish tax collector. But such title shall be subject to a title acquired under a sale for State and parish taxes.

After time for redemption has expired, the mayor and board of aldermen may take possession of the lease or sell any lands which it has acquired at tax sale to any person, in any manner that may be prescribed by ordinance.

See Index, verbo "Municipal Corporations," No. 6.

[Publication of Annual Statement of Revenue and Expenditures.] SEC. 36. Be it further enacted, etc., That the mayor and board of aldermen shall publish on the first of October, annually, a statement showing the amount of taxes and other monies, collected during the preceding year, giving each source of income, the amount of expenditures in detail, stating for what purpose made. The statement shall show the resources and indebtedness of the municipality at the beginning of the fiscal year and at its close, and it must be spread on the minutes of the board.

[Clerk Shall be Auditor-Collection of Fines and Forfeitures.]

SEC. 37. Be it further enacted, etc., That the clerk shall be the auditor of the municipality. He shall keep a well-bound book in which he shall enter and preserve accounts of each particular fund, and the accounts of each municipal officer. The treasurer shall not receive. money from any source until the same has been reported to the clerk and audited, and a receipt warrant issued therefor. All fines and forfeitures shall be reported by the officer collecting the same, immediately after such collection, and be paid into the treasury. The books of the auditor shall be subject to inspection by the tax-payers of the municipality at any time during business hours.

See Sec. 24, p. 1079.

[Municipal Elections-Vacancies, How Filled.]

R. S. 2444, Act 136, 1898.

SEC. 38. Be it further enacted, etc., That municipal elections shall be held every two years on the Tuesday next following the third Monday of April. The officers elected shall qualify and enter upon the discharge of their duties on the 1st day of May, after their election, and shall hold their offices for two years, and until their successors are duly elected and qualified. Should a vacancy occur at any time, or should an officer elected fail to qualify, the Governor shall appoint some suitable person to the office, who shall hold the same until the next general municipal election and the qualifications of his successor thereafter. In case of any vacancy in any municipal office to which the officer elected or appointed by the mayor and board of aldermen, at any time, the same may be filled for the unexpired term by the mayor and board of aldermen at any regular or special meeting. Officers of cities, towns and villages now in office or in office when any city, town or village elects to come under the provisions of this law, under Section of this act, shall retain their offices until the first election under this law, with the powers of like officers under this act.

[Laws Governing Municipal Elections.]

SEC. 39. Be it further enacted, etc., That the provisions of law on the subject of State and parish elections so far as applicable, shall govern municipal elections. The mayor and board of aldermen shall appoint the commissioners of election for municipal elections; in years when there is no general State election, and in such years returns of the election shall be made to the mayor and aldermen, who shall make such proclamation and do all other things in regard thereto as is required of returning officers for the parish.

[Application of Act to Existing Municipalities.]

SEC. 40. Be it further enacted, etc., That from and after the date that this act becomes operative, every municipality in the State shall exercise the powers conferred herein on the class to which it belongs and shall be governed by the provisions thereof. Provided the provisions of this act shall not apply to an existing municipality unless hereafter by a majority vote of the electors therein, to be cast at a general or special election for the purpose, it be determined to come under the operation of this act. Such election shall be ordered and held by the municipal authorities on the petition of twenty-five freeholders, electors, notice thereof being given as of other elections. such election those favoring the operation of the act as applicable to the municipality, shall have written or printed on their ballots "For the provisions of Act No.-, of 1898," and those opposed, "Against the provisions of Act No., of 1898." If a majority of the legal votes cast are in favor of adopting the provisions of this act, then the muni

At

R. S. 2444, Act 136, 1898

cipality shall be subject to and governed by its provisions, and the result of the election shall be certified to the Secretary of State, who shall make a record of the same in his office. If a majority of the votes cast shall be against the provisions of this act, the municipal authorities shall so enter of record, and another election submitting the question, shall not be held in twelve months thereafter. After a rejection of the provisions of this act by a municipality and until its acceptance thereof as herein provided, the corporate powers, rights, and franchises thereof shall be and remain as now provided by law. [Existing Municipalities—Change of Class, How Effected.]

SEC. 41. Be it further enacted, etc., That the existing municipalities shall be classified according to their population, as shown by the United States census of 1890, until the class shall be changed as provided in this act. It shall be the duty of the Governor, as soon as this act becomes operative as to any municipality, to issue his proclamation, assigning such municipality to its proper class and to forward a copy of his proclamation to each; the officers of each shall demand such proclamation and upon its receipt shall cause it to be recorded in the minute book of the municipality and the same shall determine its class. [Courts Take Judicial Notice of Classification.]

SEC. 42. The courts shall take judicial notice of the class to which each of the municipalities of the State belongs, and of its powers under the provisions of this act.

[How Existing Municipalities May Obtain Benefit of Act.]

SEC. 43. Be it further enacted, etc., That when a municipality now existing, which has not come under the provisions of this act, shall desire to amend its charter, the same may be done in this way: The mayor and board of aldermen may prepare, in writing, the desired amendments, have the same published for three weeks in a newspaper published in the municipality, if there be one, and, if none, then by posting for said time in at least three public places therein; the proposed amendments shall then be submitted to the Governor, who shall submit them to the Attorney General for his opinion. If the Attorney General be of the opinion that the proposed amendments are consistent with the constitution and laws of the United States and of this State, including this act, the Governor shall approve the proposed amendments. If after publication made, one-tenth of the qualified electors of the municipality shall protest against the proposed amendments, or any of them, the Governor shall not approve the ones protested against until they shall be submitted to and ratified by a majority of the electors of the municipality.

Amendments, when approved by the Governor, shall be recorded at the expense of the municipality, in the office of the Secretary of

R. S. 2444-Act 110, 1880

State and upon the records of the mayor and board of aldermen, and, when so recorded, shall have the force and effect of law. A municipality not governed by this act may change its corporate limits under the provisions thereof.

[Act Does Not Apply to Cities Having Over Two Hundred Thousand Inhabitants.]

SEC. 44. Be it further enacted, etc., That this act shall not apply to cities containing over two hundred thousand inhabitants.

[Repealing Clause.]

SEC. 45. Be it further enacted, etc., That all laws or parts of laws contrary to this act on the same subject matter, except as herein provided, are hereby repealed.

Many of the acts which are printed below are superseded by the provisions of the foregoing act, but it was thought best to print them, because the act of 1898 does not in terms repeal the former legislation on the subject.

CHARTERS, HOW AMENDED.

Act 110, 1880, p. 138.

AN ACT prescribing the manner of altering, changing or amending the charters of cities and towns in the State of Louisiana (the city of New Orleans excepted).

SECTION 1. That the charter of any city or town in the State of Louisiana (the city of New Orleans excepted) may be changed or amended in the following manner, viz.: Whenever a petition, signed by one-third or more of the property taxpayers of any city or town, setting forth the desired changes or amendments, it shall be the duty of the city or town council to order a special election, in such form and manner that the people may vote for or against each proposed amendment, alteration or change separately; i. e., first proposed amendment for approval or against approval; and in like manner as to the others; and, if a majority of the qualified electors at such election. shall approve and ratify such amendment or amendments, the same shall be appropriately numbered and become a part of the charter and be proclaimed as such by the mayor or other executive head.

SEC. 2. The city or town council shall prescribe the manner of holding such election; provided, it shall be held at the polling places of the preceding general election and in conformity with existing laws, as far as applicable.

SEC. 3. Every such election shall be preceded by notice, for thirty days, in one or more newspapers published in the town or city, if there be one. In case there be none, then by posting, as required in sheriff's