Opinion ID: 1940508
Heading Depth: 1
Heading Rank: 10

Heading: denham springs voters have dedicated the taxes to a specific purpose

Text: Based upon the above elections and ordinances, we find the following taxes are specifically dedicated to the respective purpose presented to the voters: Livingston Parish 1% for street improvement; City of Denham Springs .5% for sewerage improvement; Law Enforcement District .5% for the operation of the sheriff's office; School Board 2.5% for salaries, utilities and facility improvement. The people of Livingston Parish voted to allow the imposition of additional taxes as required by this state's constitution and by statute. When the propositions were placed on the ballots, the people agreed to accept the burden of additional taxes based on the promise that the tax proceeds shall be dedicated and used for said purpose. The said purpose outlined in each of the propositions presented to the voters included uses such as teacher salaries, school facility improvement, sewerage improvement, road and drainage improvement, maintaining the parish prison and providing for the payment of other costs of law enforcement in the parish. The propositions all contained the phraseology dedicated and used immediately preceding the intended use of the sales tax proceeds as required by La. R.S. 33:2714. Thus, we conclude that the sales taxes for the respective tax recipient entities were specifically dedicated only for those uses set forth on the ballots presented to the voters. No other use of these sales taxes were specified during the elections and the voters did not grant permission for any other use.