Opinion Number

Dear Ms. Edwards:

On behalf of Livingston Parish Gravity Drainage District No. 1 (the "District"), you requested the opinion of this office regarding a number of questions which have arisen due to the annexation of a portion of property in the District.

You advised that in 1985, the voters approved a 1/2 cent sales tax for a period of twenty (20) years to be levied on the sale, use, lease or rental, consumption, storage for use or consumption, of tangible personal property and on the sales of services in the District. The proposition further provides that the tax "will not be collected within…