Opinion ID: 1940508
Heading Depth: 1
Heading Rank: 6

Heading: Livingston Parish School Board Tax

Text: La. R.S. 33:2721.6 authorizes the Livingston Parish School Board to impose a special tax if approved by the electors. Subsection (D)(5) of the statute provides as follows: The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F of Part III of Chapter 4 of Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax was submitted. [emphasis added] On July 21, 1987 and May 3, 1990, the School Board approved two separate proposition approving additional sales taxes totaling two and one-half percent (2 1/2%). The proposition of May 3, 1990, amended and reenacted the ordinance passed on July 21, 1987 [6] , and provided the funds derived to be used as follows: The revenues derived from said sales and use taxes to be dedicated and used (after paying reasonable costs and expenses of administering the taxes) to be used [sic] eighty percent (80%) to maintain salaries and wages of teachers and other employees of the public school system and twenty percent (20%) to pay the cost of utility services of the public school system, as provided for in the proposition approving the levy and collection of said tax in the special election of July 18, 1987. The proposition was approved by the voters of the School District. Thus, under La. R.S. 33:2721.6(D)(5) and La. R.S. 33:2714, the only permitted use of the special school board sales tax was that set forth in the proposition. Hence, the revenues could only be used to maintain salaries and wages of teachers and other employees of the public school system and to pay the cost of utility services of the public school system. No other use was permitted in the proposition presented to the voters.