Opinion Number

Dear Mayor McHugh:

Reference is made to your recent request for an opinion of this office regarding the use of a portion of the proceeds of a dedicated 1/2% sales and use tax approved by the voters of the City of Baton Rouge in 1997 for the purposes specified in a tax proposition, the pertinent provisions of which provide:

"(2) to provide funds (60% of the proceeds of the Tax) (a) for the widening and improvement of existing public roads or streets, including the necessary engineering services, and (b) the construction of new public roads and streets, including the necessary engineering…