Legal Opinion · Dissent

Denham Springs Economic Development District v. All Taxpayers, Property Owners & Citizens of the Denham Springs Economic Development District

Louisiana Court of Appeal

Decided June 4, 2004No. 2004 CA 1013Published

1Dissent

| PETTIGREW, J.,

dissenting.

I must respectfully dissent from the majority’s opinion. I would reverse the judgment of the trial court. It is my humble opinion that previously dedicated tax revenues of the school board, parish, and sheriffs office are specifically excluded from use in this project. See La. R.S. 33:9038.4 A(5) and (6).

When the school board and other government entities presented tax revenue issues to the electorate of Livingston Parish, all the revenues, both present and future, were dedicated for a specific purpose. There was no reservation that some part of the future revenues…

2Cases cited2 opinions

  1. Watkins v. Ouachita Parish School BoardSupreme Court of Louisiana · 1931
  2. Hemler v. Richland Parish School BoardSupreme Court of Louisiana · 1917

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