Opinion Number

Dear Mr. Caswell:

We received your request for an opinion on behalf of the Acadia Parish School Board. The Board questions whether or not a household fee or assessment would be considered a "property tax" for purposes of Level 2 Incentive for Local Effort in the Minimum Foundation Program. Senate Concurrent Resolution No. 139 of the 2001 Regular Session, Section II Level 2 Incentive for Local Effort, provides in pertinent part as follows:

II. Level — 2 — Incentive for Local Effort

A. Level 2 Eligible Local Revenue

1. Local Revenue Over Level 1 Local Share: Prior year revenues from Sales Tax,…