Opinion ID: 1940508
Heading Depth: 1
Heading Rank: 12

Heading: conclusion

Text: Every citizen of the state shall have the right to vote subject to the exceptions set forth in La. Const. Art. 1, § 10. This fundamental right of a citizen is paramount to our democratic process and attempts to circumvent that process must be curtailed. At various times, the citizens of Denham Springs voted and agreed to impose special taxes. At each juncture, a proposition was presented to the voters for approval. Each time, the proposition set forth the purpose for which the additional tax would be used. The act of presenting a proposition to the voters and the voters' acceptance of same constitutes a covenant which should be respected and upheld. The language of the propositions did not specify uses other than those set forth therein. The taxes were dedicated to specific uses and we find no ambiguity in the language of La. R.S. 33:9038.4. We do not suggest that economic development is not a valid governmental undertaking. However, guided by the law, we find that once citizens vote for a tax dedicated to one purpose, the tax cannot be used for a purpose other than that approved by the citizens. Any alteration of a prior dedication should also be by vote of the people. We have previously stated that rights and understanding that can reasonably be ascribed to the voting population must control. Radiofone, Inc. v. City of New Orleans, 93-0962 (La.1/14/94) 630 So.2d 694. We reaffirm that principle today and find that La. R.S. 33:9038.4 does not allow a local tax recipient entity to re-direct previously dedicated funds absent voter approval. In conclusion, our finding that previously dedicated funds cannot be used to fund the bonds abrogates the need to address this issue of whether the TIF statute violates the constitution. We find that the taxing authorities cannot unilaterally, without the acquiescence of the voters, use otherwise dedicated public funds to finance this project. Hence, we find the statute unambiguous and pretermit addressing the issue of whether La. R.S. 33:9022, et seq. is constitutional. In addition, the arguments regarding whether the ultimate transfer of land to Bass Pro Shops is constitutional is likewise pretermitted.