Opinion ID: 1940508
Heading Depth: 1
Heading Rank: 7

Heading: Livingston Parish Law Enforcement District Tax

Text: La. R.S. 33:2740.7 authorizes the Livingston Parish Law Enforcement District to levy a special tax if approved by the electors. The statute specifically provides that the proceeds of such tax shall be used for operating and maintaining the parish prison and providing for the payment of other costs of law enforcement in the parish. [emphasis added]. On March 10, 1992, a special election was called regarding the proposition to allow the Law Enforcement District of Livingston Parish to present to the voters a proposition which would impose a sales tax of one-half of one percent (.5%). The proposition provided that revenues derived from said sales and use taxes: to be dedicated and used for the purpose of supplementing current revenues for the operation of the Livingston Parish Sheriff's office in the District, said tax of approved, to be in lieu of a similar one-half of one percent (1/2%) sales and use tax levied and collected in law enforcement Sub-District A of the Parish of Livingston. The proposition was submitted to and approved by the electorate of Livingston Parish during a special election on March 10, 1992, and certified by the Secretary of State on March 25, 1992. The only permitted purpose set forth in the proposition was for supplementing revenues for the operation of the Sheriff's Office, no other permissible use was presented to the voters.