§ La. R.S. 18:1400.4(untitled)

Elections costs for parish boards of election supervisors; payment of compensation;
reimbursement; expenses
A. Election expenses incurred by parish boards of election supervisors for gubernatorial and
congressional elections, whether or not a gubernatorial or congressional candidate appears on the ballot, shall
be paid by the state from funds appropriated to the secretary of state for that purpose, except that when a
local or municipal candidate or a local bond, debt, tax, proposition, or question also appears on the ballot,
the state shall be required to pay one-half of such costs. The remaining one-half shall be prorated between
the state and all local or municipal entities participating in such election. In the case of the offices of justice
of the peace and constable of a justice of the peace court, the costs shall be prorated to the parish governing
authority. The pro rata share of a local or municipal entity shall be determined by dividing the number of
that entity's offices, propositions, or questions on the ballot by the total number of all offices, propositions,
or questions on the ballot within that local jurisdiction.
B.(1) Election expenses incurred by parish boards of election supervisors for any special election
when any of the following appear on the ballot shall be paid by the state from funds appropriated to the
secretary of state for that purpose:
(a) A state candidate, as defined in R.S. 18:452(1).
(b) A candidate for the state legislature.
(c) A candidate for judge of a judicial district court or juvenile court or a candidate for judge of the
criminal district or civil district court for Orleans Parish.
(d) A candidate for the office of district attorney.
(e) A proposed constitutional amendment.
(2) Notwithstanding the provisions of Paragraph (1), when a local or municipal candidate or a local
bond, debt, tax, proposition, or question also appears on the ballot, the state shall be required to pay one-half
of such costs. The remaining one-half shall be prorated between the state and all local or municipal entities
participating in such election. In the case of the offices of justice of the peace and constable of a justice of
the peace court, the costs shall be prorated to the parish governing authority. The pro rata share of a local
or municipal entity shall be determined by dividing the number of that entity's offices, propositions, or
House of Representatives Database
Louisiana Election Code – 281
R.S. 18:1400.6
questions on the ballot by the total number of all offices, propositions, or questions on the ballot within that
local jurisdiction.
C.(1) Election expenses incurred by parish boards of election supervisors for any election not
provided for in Subsections A and B of this Section shall be paid by the appropriate governing authority that
relates to the character of office or issue involved in such election. In the case of the offices of justice of the
peace and constable of a justice of the peace court, the costs shall be prorated to the parish governing
authority. Except as provided in Paragraph (2) of this Subsection, if more than one governing authority is
involved in an election, a statement of such expenses shall be transmitted to each governing authority and
payment thereof shall be prorated among the governing authorities as equitably as possible.
(2) To administratively facilitate the payment of costs with respect to elections as provided in this
Subsection, the secretary of state may initially pay such costs; however, the appropriate governing authority
shall reimburse all such costs to the secretary of state, who shall remit all such funds to the state treasurer.
If more than one governing authority is involved in an election, the secretary of state shall prorate its
reimbursable costs among the governing authorities as equitably as possible.
D. For the purposes of this Section, "election expenses incurred by the parish boards of election
supervisors" is defined and limited to the following:
(1) Compensation of each member of the parish board of election supervisors as provided in R.S.
18:423(E).
(2) Expenses of an extraordinary nature incurred by the parish boards of election supervisors for an
election which have received prior approval of the secretary of state.
(3) Expenses incurred by a parish board of election supervisors to pay for law enforcement officers
used during the tabulation and counting of absentee by mail and early voting ballots.
E. Any other expenses incurred by the parish board of election supervisors in the performance of
its duties shall be paid by the state from funds appropriated to the secretary of state for that purpose.