1. A. Establishment

   1. 1. If local governmental entities wish to provide input to the Governor or BCI on pending ITEP Project Applications, local officials or employees, collectively comprising an ad hoc Local ITEP Committee (the Committee) shall follow the procedures outlined in this Section.

   2. 2. If a Local ITEP Committee is to be established, it shall be composed of one voting member representative from each of the following local governmental entities; the parish or police jury, as applicable; the school board; the sheriff; and the mayor, if applicable;

      1. a. Representatives shall be elected by each local governmental entity, by a majority vote at a public meeting conducted in accordance with Open Meetings Laws;

      2. b. Each local ITEP Committee shall submit to LED within 45 calendar days of the promulgation of these rules, or prior to consideration of an ITEP Project in any given jurisdiction, whichever is later, the following information: each designated representative’s name, provision for a designee if desired, and one centralized point of contact information for receipt of ITEP related communications. Thereafter, updated information may be submitted annually to LED by January 31 of any calendar year.

         1. i. LED shall make the Local ITEP Committee contact information available to the public via a posting on its website and upon written request.
      3. c. If a local ITEP Committee does not take action or provide information as required herein, then the ITEP project application shall be deemed accepted by each such entity.

   3. 3. Additional, ex-officio non-voting members may include:

      1. a. the assessor;
      2. b. the parish’s highest-ranking economic development staff;

      3. c. representatives of the local economic development organization; or

         1. i. if no local economic development organization exists, a representative from the regional economic development organization.
   4. 4. One representative of the local economic development organization can serve as coordinator for the Committee, to provide administrative capacity and project management expertise.

2. B. Consideration of ITEP Applications

   1. 1. Project applications shall be made available for review by the local ITEP Committee as soon as practicable after LED has completed its review.

3. C. Meetings

   1. 1. Upon receipt of notice, a 45 calendar day notice period begins.

      1. a. in exceptional circumstances a notice of project application may be submitted to the Local ITEP Committee for consideration within the standard 45 day notice time frame.

      2. b. Therefore, in order for a project application to be placed on an upcoming BCI Meeting Agenda, the company must provide evidence to LED of either:

         1. i. written recommendation from the Committee, or
         2. ii. 45 calendar days’ notice to the committee.
   2. 2. The committee is not required to hold a meeting, however, any such meeting held to consider an ITEP application shall be considered public business and conducted by officials in accordance with open meetings laws.

4. D. Recommendation

   1. 1. The committee shall submit notice of the issuance of a resolution to LED with its recommendation for issuance of industrial ad valorem tax exemption applications within its jurisdiction, except that Committees composed of four voting members may also indicate a tie vote.
   2. 2. When considering mega project applications, any resolution by the committee shall indicate a recommended applicable ad valorem tax exemption amount rate, at either the base rate of 80 percent, or an increased rate range from 93 percent up to 100 percent.
   3. 3. If the committee does not take action or provide a resolution as required herein, then the application will be deemed accepted by such entity.
5. E. Recommendations by the committee are not dispositive and do not bind the governor or the board.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.

Historical Note

HISTORICAL NOTE: Promulgated by the Board of Commerce and Industry and Louisiana Economic Development, LR 51:370 (March 2025).