Louisiana Revised Statutes & Codes

La. Rev. Stat. § 39:996 (2026)

✓ current as of May 2026

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§996. Lease, sublease, or sale of project prior to issuance of bonds; terms and conditions

Notes of Decisions

Cited in 2 cases, 1967–2003 · leading case: Hebert v. Police Jury of West Baton Rouge Par., 200 So. 2d 877 (La. Ct. App. 1967).

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Hebert v. Police Jury of West Baton Rouge Par., 200 So. 2d 877 (La. Ct. App. 1967). · cites it 2× “39:996, namely, that the `lease shall be made upon such other terms and conditions and for the time which may be determined by the municipality (Police Jury in the instant case) and may contain provisions authorizing the purchase of the entire leased project or any portion…”

CITGO v. State Ex Rel. Dept. of Rev., 845 So. 2d 558 (La. Ct. App. 2003). “R.S. 39:996, and La. R.S. 51:1160. Since CITGO's payments to Calcasieu Parish were intended to maintain revenue and not reimburse the Parish for services, we disagree with the Department's characterization of the payments as payments in lieu of taxes.”

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