Opinion Number

Dear Mr. Manning:

You have requested an opinion of the Attorney General in your capacity as General Counsel for the Louisiana Board of Commerce and Industry (Board) regarding an interpretation of the laws relating to the Enterprise Zone Program (Program). You specifically ask whether a newly constructed church constitutes abusiness for the purpose of receiving certain tax incentives available to commercial and industrial enterprises under the Program. Prior to a discussion and resolution of your inquiry, we believe a brief review of the laws comprising the Louisiana Enterprise Zone Act (Act)…