If you are considering developing a new subdivision in Ascension Parish, please be aware of this substantial change in the process. The Parish adopted in January 2019, an Infrastructure Development District ordinance requiring all streets and roads of any size new subdivisions to either remain private or taxed in a newly created district.
The process for the taxing district
Ascension Parish will use the approved Preliminary Plat(s) for a description of the boundary of the development, which will determine the boundary of the district. The Parish will also ask that the developer produce legal metes and bounds description of each filing. Although the development may have multiple filings, each filing must be submitted and approved, as a separate project so there will be separate districts. If the development has multiple filings, the overall boundary will determine the district boundary, but the Parish will also need the legal description of the boundary of each filing. This will allow the assessment in each filing. The petition requires the linear feet of streets, bridges, culverts, and street lights, which will help determine the assessed millage. The assessment will also be based on the number of lots and anticipated home values (which will come from the developer). Ascension DPW/Streets Department will then determine the anticipated schedule and cost of maintenance over the life cycle of the infrastructure. Once the Parish has all of that information, a packet will be put together for submission to the Parish Council. The process requires two public hearings. Once the final 'District Document/Ordinance' is created, approved, recorded, and the Final Plat is recorded, this information will be sent to the assessor's office to set up the assessment on the tax rolls for each lot. We have attached the state statute, parish ordinance, and sample petition to create the taxing district.