2018 Louisiana Laws
Revised Statutes
TITLE 33 - Municipalities and Parishes
RS 33:3101 - Municipal revenue amnesty program; city of New Orleans

PART XII. MUNICIPAL REVENUE AMNESTY PROGRAM

§3101. Municipal revenue amnesty program; city of New Orleans

            A. Notwithstanding any other provision of law to the contrary, the city of New Orleans may establish a municipal revenue amnesty program. The program may provide for the waiver of all or a uniform percentage of interest, collection costs, and penalties owed to the city of New Orleans on delinquent municipal fines, fees, and assessments.

            B.(1) The program shall be established upon the initiative of the mayor of the city of New Orleans and shall be administered by the director of finance for the city. The director of finance shall adopt rules and regulations for the operation and administration of the program. The rules and regulations shall provide for the types of fees, fines, and assessments covered by the program and the persons eligible to participate in such program. The rules and regulations shall also provide for the time period during which the program shall be conducted. The program shall not extend for more than sixty calendar days.

            (2) The rules and regulations adopted by the director of finance may authorize the city of New Orleans to issue requests for proposals in order to procure a third-party contractor to manage the program. The amount of fees paid to any such third-party contractor shall not exceed fifteen percent of the total amount of interest, collection costs, and penalties collected by the city at the conclusion of the program.

            C. At the conclusion of the program, the director of finance shall submit a report to the mayor relative to the amnesty provided to persons who participated in the program. The report shall be submitted no later than March first of the year in which the program is implemented and shall include but not be limited to the following:

            (1) The number of persons provided with amnesty.

            (2) The types of fees, fines, and assessments for which interest, collection costs, and penalties were owed and, for each type of fine, fee, or assessment, the amount of interest, collection costs, and penalties forgone by virtue of the program.

            (3) The total outstanding liability of participating persons at the conclusion of the program.

            D. No person shall be eligible to participate in the program while such person is the subject of a state or federal criminal prosecution for the failure to pay delinquent fees, fines, or assessments owed to the city or the interest, collection costs, or penalties owed on such fines, fees, or assessments.

            E.(1) The city of New Orleans, through the mayor, may cooperate once every eight calendar years with the New Orleans Sewerage and Water Board and other political subdivisions in the city to provide for the participation of the board and any such political subdivision in the municipal revenue amnesty program established pursuant to this Section. The cooperation authorized in this Paragraph shall be for the purpose of allowing the board and any such political subdivision to provide for the waiver of all or a uniform percentage of interest, collection costs, and penalties owed to the board and such political subdivisions on delinquent fines, fees, and assessments.

            (2) The director of finance of the city of New Orleans shall adopt all rules and regulations necessary to implement the provisions of this Subsection.

            Acts 2015, No. 408, §1.