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 governing board will consist of seven members, including representatives from the Delmont Neighborhood Homeowners Association, local legislative members, the parish assessor, the mayor-president, and the metropolitan council. The board will have the authority to impose a parcel fee, which will be used to fund security measures within the district.

The bill authorizes the district to collect a parcel fee not exceeding $150 per year for each improved parcel, with the fee subject to voter approval. The fee will be collected similarly to ad valorem taxes, and any unpaid fees will be added to the tax rolls. The district is required to adopt an annual budget and is subject to audit by the legislative auditor. Additionally, the bill stipulates that the law enforcement services funded by the parcel fee are intended to supplement, not replace, existing services provided by the city and parish. If the district is dissolved, any remaining funds will be transferred to the governing authority of East Baton Rouge Parish for law enforcement purposes.