Opinion Number

Dear Mr. Alexander:

You requested the opinion of this office concerning a tax levied on behalf of the Public Library (the "Library") of Cameron Parish (the "Parish"). The Library was established by the Parish Police Jury (the "Police Jury") and is governed by a Board of Control (the "Board") as provided in La. R.S. 25:214.

You advised that in 1999 a majority of the voters of the Parish passed a six (6.00) mill tax for the Cameron Parish Public Library District for the purpose of acquiring, constructing, improving, maintaining and/or operating and supporting the Library.

You question whether the…