§9099.3. Neighborhood Improvement and Beautification Districts; certain parishes

            A. The governing authority of any parish with a population of not less than two hundred seventy-five thousand persons and not more than four hundred forty-five thousand persons, according to the latest federal decennial census, may create, by ordinance, a neighborhood improvement and beautification district within any neighborhood located within the parish. The district shall be a special taxing district and a political subdivision as defined in the Constitution of Louisiana. The boundaries of the district shall be coterminous with the boundaries of the neighborhood.

            B. The primary object and purpose of the district shall be to promote and encourage the improvement, beautification, and overall betterment of the neighborhood located within the boundaries of the district in order to add to the quality of life of district residents by maintaining property values, increasing the tax base, fostering economic growth, and providing for recreational activities.

            C.(1) The parish governing authority shall provide, in the ordinance creating the district, for its name, boundaries, governance, and powers and duties, including the authority to impose taxes or fees on property located within the boundaries of the district. However, no tax or fee may be imposed within the district until after the question of its imposition, including its purpose, rate, and duration, has been approved by a majority of the qualified electors of the district who vote on the proposition at an election held for that purpose in accordance with the Louisiana Election Code.

            (2) The parish governing authority may grant to the district the power to perform any function which it deems appropriate for achieving the purpose of the district, including the acquisition of property located within the boundaries of the district. However, the district shall not be authorized to acquire property by expropriation.

            D.(1) Any district created pursuant to this Section shall be subject to audit in accordance with the provisions of R.S. 24:513.

            (2) The funds of the district shall not be used for the improvement and maintenance of a security wall around the neighborhood, provision and maintenance of guardhouses, or provision and improvement of security patrols in the area.

            Acts 2016, No. 400, §1.