FILE:  DFAA

Cf:  DFA

INDUSTRIAL TAX EXEMPTIONS

The Avoyelles Parish School Board derives revenue from ad valorem taxation that provides for educational needs of students served by the School Board.  The School Board has authority to consider for approval applications submitted to it by corporations/businesses requesting exemption from all or part of any local ad valorem tax.

Before any application for an exemption may be considered by the School Board, the School Board shall establish minimum standards and criteria under which said exemption may be approved, including, but not limited to, incentives for job creation or retention of existing jobs.  The Superintendent or his/her designee shall be authorized to discuss any proposed tax exemptions with public officials and/or public entities in the parish in order to make informed recommendations to the School Board.

Once an application has been received, evaluated, and minimum criteria established, the School Board may adopt a resolution stipulating the conditions under which the exemption is approved.  If adopted, the resolution shall be forwarded to the Governor and the Louisiana State Board of Commerce and Industry.

New policy:  March 6, 2018

Ref:    Constitution of Louisiana, Art. VII, Sec. 21(F)

Governor’s Executive Order JBE-2016-73

Board minutes, 3-6-18

Avoyelles Parish School Board