A. There is hereby created the Grant Parish Recreation Authority as a special district and political subdivision of the state. The boundaries of the authority shall be coterminous with the boundaries of Grant Parish. The authority shall be responsible for the acquisition, construction, development, maintenance, and operation of parks and recreational facilities and programs in Grant Parish.

            B.(1) The control and management of the affairs of the authority shall be vested in a commission that is hereby created. The commission shall be composed of seven members appointed by the parish governing authority. No member shall be an elected official. Members shall serve until their successors have been appointed and qualified.

            (2) The terms of commission members shall be three years, except for initial terms which shall be as follows:

            (a)(i) Four members shall serve initial terms of three years.

            (ii) Three members shall serve initial terms of two years.

            (b) Initial terms shall be determined by lot at the first meeting of the commission.

            (3) All vacancies occurring in the membership of the commission shall be filled in the manner of the original appointment for the remainder of the unexpired term. If any member is elected to any public office or removes his residence from Grant Parish, his membership shall be immediately vacated and his successor shall be immediately appointed.

            C.(1) The commission shall prescribe rules fixing its meetings and procedure and may elect such officers as may be needed, including a chairman, from among its membership. A majority of members of the commission shall constitute a quorum for the transaction of business. Members of the commission shall serve without compensation and reimbursement of expenses incurred.

            (2) The commission may appoint, employ, and fix the salary of a full-time director of parks and recreation who shall have such duties and responsibilities as may be determined by the commission. The commission may also employ and fix the salaries, duties, and responsibilities of an assistant director and such additional staff as necessary to operate park and recreational facilities and programs.

            D. The authority shall constitute a body corporate in law, with all the powers of a corporation, and with all the powers and rights of a political subdivision of the state relative to incurring debt and issuing bonds. The commission shall designate its domicile at its first meeting. The authority may buy and sell property, incur debt, and contract obligations in accordance with law, sue and be sued, and perform any and all acts in its corporate capacity and in its corporate name which are necessary and proper for effectuating the purposes and objects for which it is created.

            E.(1) The authority shall have all powers necessary or convenient to effectuate the purposes of the district, including but not limited to the following rights and powers:

            (a) To acquire, purchase, lease as lessee, and hold and use any property, real, personal or mixed, tangible or intangible, or any interest therein and to sell, transfer, lease as lessor, and dispose of any property or interest therein at any time acquired by the commission. Title to all such property shall be acquired in the name of the Grant Parish Recreation Authority.

            (b) To acquire by purchase, lease, or otherwise and to construct, improve, maintain, and operate park and recreational facilities and to administer programs.

            (c) To enter into agreements with any person or persons, corporation, association, or other entity, including public corporations, political subdivisions, municipalities, the United States government and agencies thereof, the state of Louisiana or any of its agencies, or any combination thereof for the operation of any park and recreation property or facility.

            (d) To enter into contracts with any public or private entity, including but not limited to contracts for construction or acquisition of property and facilities.

            (e) To adopt and implement a parishwide recreation and parks program in accordance with priorities developed in conjunction with local elected officials, other community leaders, and citizens of Grant Parish.

            (f) To fix, collect, and revise rates, charges, and rentals for parks facilities and services.

            (g) To adopt bylaws for the management and regulation of its affairs and for the regulation and control of recreational and park facilities within its jurisdiction.

            (h) To cooperate and contract with the government of the United States or any department or agency thereof and with the state of Louisiana or any department, agency, or political subdivision thereof and to accept gifts, grants, and donations of property and money therefrom.

            (i) To cooperate with the state of Louisiana or any political subdivision, department, agency, or corporation of the state for the construction, operation, and maintenance of its facilities on any basis, including the matching of funds and by participating in projects authorized by federal or state law.

            (j) To levy and collect annually an ad valorem tax, not to exceed six mills, on all property in the parish subject to such tax in accordance with La. Const. Art. VI, § 32 , subject to the approval of the parish governing authority and approval by a majority of the electors of the district voting on the proposition at an election called by the parish governing authority and held for that purpose and conducted in accordance with the Louisiana Election Code. The tax shall be collected in the same manner as other ad valorem taxes. The avails of any such tax shall be used solely for acquisition, construction, improvement, maintenance, and operation of park and recreational facilities or improvements.

            (k)(i) To levy and collect a sales and use tax, not to exceed one-half of one percent, within the geographic boundaries of the district as provided in this Section. Pursuant to La. Const. Art. VI, § 29(B) of Louisiana, the authority granted in this Subparagraph shall not limit any prior taxing authority granted to any other political subdivision by any other provision of law, including any authority granted to any other political subdivision to exceed the rate limitation established by La. Const. Art. VI, § 29(A) of Louisiana or La. Rev. Stat. 47:338.54.

            (ii) The tax authorized by this Subparagraph shall be imposed by resolution of the commission and shall be levied upon the sale at retail, the use, lease, or rental, the consumption, and the storage for use or consumption of tangible personal property and on the sale of services, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, within the geographic boundaries of the district; however, the resolution imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the district voting on the proposition at an election called by the parish governing authority and held for that purpose and conducted in accordance with the Louisiana Election Code. The tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

            (l) To issue bonds for the purpose of constructing, acquiring, improving, maintaining, or extending park and recreational facilities pursuant to La. Const. Art. VI, § 33 and other constitutional and statutory authority supplemental thereto. Such bonds may be issued only after authorization by a majority of voters in the district voting at an election called by the parish governing authority and held for that purpose.

            (2) The district shall be subject to audit by the legislative auditor pursuant to La. Rev. Stat. 24:513.

            (3) The authority shall have no authority over any recreational facilities or programs in existence within the parish on January 1, 2009.

            Acts 2009, No. 67, §1.