The bill enacts R.S. 33:9097.40 to establish the Delmont 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 Delmont Neighborhood Homeowners Association, local legislative bodies, and the mayor-president. The board will have the authority to impose a parcel fee, which will be used to fund security measures within the district.

The bill outlines the specifics of the parcel fee, which can be up to $150 per year for each improved parcel within the district, and mandates that the fee be approved by a majority of registered voters in the district. The fee will be collected alongside ad valorem taxes by the sheriff of East Baton Rouge Parish. 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.