The following Resolution was offered by Mr. Robbie Lee and seconded by Mr. Reginald Foster:
RESOLUTION
A Resolution directing the levy and collection of the following taxes currently being levied and
collected in the Tangipahoa Parish Fire Protection District No. 1 (the “District”): (i) ½% sales and
use tax commencing on April 1, 2025 and continuing in perpetuity for the purpose of providing a
retirement system for District employees, hiring additional firefighters and general operation of
the District; (ii) the 10 mill, 10-year ad valorem tax beginning with the year 2025 and ending with
the year 2028 for the purpose of purchasing fire protection equipment, maintaining and operating
the District’s fire protection facilities and equipment, paying the cost of obtaining water and for
salaries of District employees; and (iii) the 10 mill, 10-year ad valorem tax beginning with the
year 2025 and ending with the year 2033 for the purpose of purchasing fire equipment,
maintaining and operating the District’s fire protection facilities and equipment, obtaining water,
paying salaries, providing retirement for employees and enhancing Emergency Medical Services
by improving manpower, in the newly annexed area (the Town of Roseland) of the District.
WHEREAS, under the provisions of Article VI, Section 30 of the Louisiana Constitution of 1974, as
amended, La. R.S. 40:1501, La. R.S. 40:1501.1, La. R.S. 40:1501.5 and other constitutional and statutory
authority, including an election held in the area newly annexed by Tangipahoa Parish Fire Protection District No. 1
(the “District”) on Saturday, December 7, 2024, the Board of Commissioners of Tangipahoa Parish Fire
Protection District No. 1 (the “Governing Authority”), as the governing authority of the District, desires to levy
and collect the taxes as authorized at the election by virtue of the favorable passage of the proposition attached
hereto as Schedule A setting forth the rate and duration of the taxes; and
WHEREAS, in compliance with the provisions of said authority and other applicable constitutional and
statutory authority, an election was held in the area newly annexed by the District (the Town of Roseland) on
Saturday, December 7, 2024, to authorize the levy and collection of the taxes, it is now the desire of the District to
levy the taxes and to provide for the collection thereof and other matters in connection therewith as hereinafter
provided in this Resolution.
NOW, THEREFORE, BE IT RESOLVED by the Governing Authority, that:
SECTION 1. Pursuant to the authority of an election held in the area newly annexed by the District on
Saturday, December 7, 2024, there be and there is hereby levied within the entire geographic boundaries of the District
for the purposes stated in the proposition attached hereto as Schedule A, the following taxes: (i) ½% sales and use
tax commencing on April 1, 2025 and continuing in perpetuity for the purpose of providing a retirement system for
District employees, hiring additional firefighters and general operation of the District; (ii) the 10 mill, 10-year ad
valorem tax beginning with the year 2025 and ending with the year 2028 for the purpose of purchasing fire
protection equipment, maintaining and operating the District’s fire protection facilities and equipment, paying the
cost of obtaining water and for salaries of District employees; and (iii) the 10 mill, 10-year ad valorem tax beginning
with the year 2025 and ending with the year 2033 for the purpose of purchasing fire equipment, maintaining and
operating the District’s fire protection facilities and equipment, obtaining water, paying salaries, providing
retirement for employees and enhancing Emergency Medical Services by improving manpower, in the newly
annexed area (the Town of Roseland) of the District, all in the manner and subject to the provisions and terms of
those portions of Title 33 of the Louisiana Revised Statutes of 1950, as amended, applicable to property taxes levied
by the District.
SECTION 2. That the taxes described in Section 1 above shall be levied, assessed, imposed, collected,
paid and enforced according to law.
SECTION 3. The obligations and rights of taxpayers in connection with the taxes levied hereby shall be as
provided by the provisions of law applicable to taxes levied by the District.
SECTION 4. If any one or more of the provisions of this Resolution shall for any reason be held to be
illegal or invalid, such illegality or invalidity shall not affect any other provision of this Resolution, but this Resolution
shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or
statutory provision enacted after the date of this Resolution which validates or makes legal any provision of this Resolution
which would not otherwise be valid or legal, shall be deemed to apply to this Resolution.
SECTION 5. Upon adoption, this Resolution shall be published in full in one (1) issue of the Tangi Times
and shall be recorded in the mortgage records of the Tangipahoa Parish Clerk of Court.
SECTION 6. The Chairman of the Governing Authority be and he is hereby authorized, empowered
and directed to take any and all such action as may be necessary to carry into effect the provisions of this
Resolution.
SECTION 7. This Resolution shall immediately take effect upon adoption.
This Resolution having been submitted to a vote, the vote thereon was as follows:
YEAS: 5 (E. Ray Glasgow, Jeff McKneely, Herbert Brumfield, Robbie Lee, Reginald Foster)
NAYS: None
ABSENT: None
And the Resolution was declared adopted on this, the 9th day of January, 2025.
/s/ Agnes Prevost E. Ray Glasgow
Agnes Prevost, Secretary-Treasurer E. Ray Glasgow, Chairman
SCHEDULE A
PROPOSITION
Shall Tangipahoa Parish Fire Protection District No. 1 (the “District”) be authorized to levy and
collect, in the area newly annexed by the District on June 24, 2024, the following taxes currently
being levied in the District for the terms and purposes previously approved by voters: (i) ½% sales
and use tax (estimated to generate $62,000 annually) approved on July 19, 2003 commencing on
April 1, 2025 and continuing in perpetuity for providing a retirement system for District
employees, hiring additional firefighters and general operation of the District; (ii) 10 mill ad
valorem tax (estimated to generate $33,000 annually) approved on March 24, 2018 commencing
in 2025 through 2028 for purchasing fire protection equipment, maintaining and operating the
District’s fire protection facilities and equipment, paying the cost of obtaining water and for
salaries of District employees; and (iii) 10 mill ad valorem tax (estimated to generate $33,000
annually) approved on April 27, 2024 commencing in 2025 through 2033 for purchasing fire
equipment, maintaining and operating the District’s fire protection facilities and equipment,
obtaining water, paying salaries, providing retirement for employees and enhancing Emergency
Medical Services by improving manpower?
STATE OF LOUISIANA
PARISH OF TANGIPAHOA
I, the undersigned Secretary-Treasurer of Board of Commissioners of Tangipahoa Parish Fire Protection
District No. 1 (the “Governing Authority”), acting as the governing authority of Tangipahoa Parish Fire Protection
District No. 1, do hereby certify that the foregoing constitutes a true and correct copy of a Resolution adopted by the
Governing Authority on January 9, 2025, directing the levy and collection of the following taxes currently being
levied and collected in the Tangipahoa Parish Fire Protection District No. 1 (the “District”): (i) ½% sales and use tax
commencing on April 1, 2025 and continuing in perpetuity for the purpose of providing a retirement system for
District employees, hiring additional firefighters and general operation of the District; (ii) the 10 mill, 10-year ad
valorem tax beginning with the year 2025 and ending with the year 2028 for the purpose of purchasing fire
protection equipment, maintaining and operating the District’s fire protection facilities and equipment, paying the
cost of obtaining water and for salaries of District employees; and (iii) the 10 mill, 10-year ad valorem tax beginning
with the year 2025 and ending with the year 2033 for the purpose of purchasing fire equipment, maintaining and
operating the District’s fire protection facilities and equipment, obtaining water, paying salaries, providing
retirement for employees and enhancing Emergency Medical Services by improving manpower, in the newly
annexed area (the Town of Roseland) of the District.
IN WITNESS WHEREOF, I have subscribed my official signature of said District on this, the 9th day of
January, 2025.
/s/ Agnes Prevost
Agnes Prevost, Secretary-Treasurer