§4353. Parish participation
A. A contract for the exemption shall be available only in parishes which have agreed to participate in the program. A parish participates in the program upon approval by all of the following local governmental entities:
(1) The parish governing authority.
(2) All municipalities in the parish which levy an ad valorem tax.
(3) All school boards in the parish which levy an ad valorem tax.
(4) The parish law enforcement district.
(5) The assessor.
B. Any one of the local governmental entities listed in Paragraph (A)(1) of this Section may withdraw the participation of a parish. The withdrawal of a participating parish shall become effective ninety days after the date upon which any one of the local governmental entities provides written notification to the secretary of its intention to discontinue participation. The withdrawal of a participating parish shall not affect existing contracts.
Acts 2012, No. 499, §1, eff. Jan. 1, 2013.