Opinion Number

Dear Ms. Boudreaux:

We are in receipt of your request for an opinion of the Attorney General regarding an ad valorem tax proposition (the "Proposition") approved on November 2, 2004 by the electorate of Lafourche Parish, which Proposition pertinently provides as follows:

"Shall the Parish of Lafourche, State of Louisiana (the "Parish"), be authorized to rededicate the proceeds heretofore or hereafter received by the Parish from the levy and collection of a two and sixty-four hundredths (2.64) mills tax for public health purposes (the "Tax") . . . so that such proceeds may be used not only (i)…