The bill enacts R.S. 33:9097.40 to establish the Brookstown Neighborhood Crime Prevention District in East Baton Rouge Parish. This district is created as a political subdivision aimed at enhancing crime prevention and security for residents by increasing law enforcement presence. The governance of the district will be managed by a board of commissioners consisting of seven members, including representatives from the Brookstown Neighborhood Homeowners Association, local legislative bodies, and the mayor-president. The board will have the authority to impose a parcel fee to fund its activities, which will be capped at $150 per parcel per year.

The bill outlines the procedures for imposing and collecting the parcel fee, which requires approval from a majority of registered voters in the district. The fee will be collected alongside ad valorem taxes and can be enforced similarly for unpaid amounts. Additionally, the district is required to adopt an annual budget and is subject to audit by the legislative auditor. If the district is dissolved, any remaining funds will be transferred to the governing authority of East Baton Rouge Parish for law enforcement purposes. The act will take effect upon the governor's signature or after the designated period for bills to become law without signature.