Opinion ID: 1940508
Heading Depth: 1
Heading Rank: 9

Heading: Livingston Parish Tax

Text: On November 8, 2001, the Livingston Parish Council adopted an ordinance for street and drainage improvement. On January 19, 2002, the City of Denham Springs presented a proposition to the voters and outlined, as required by La. R.S. 33:2721.6(D)(5), the specific use of the tax revenues. The proposition sought to renew a seven (7) year one percent (1%) sales tax and provides, in pertinent part: [w]ith the proceeds of the Tax (after paying the reasonable and necessary expenses of collecting and administering the Tax), to be dedicated and used for constructing, improving and maintaining roads and bridges and related road drainage throughout the Parish. The voters approved the proposition, dedicating the funds to the improvement of roads, drainage and bridges throughout the City. The language of the proposition does not permit any other use of the tax revenues other than the use set forth therein.