Opinion Number

Dear Mayor Villere:

You requested the opinion of this office concerning a proposed revenue sharing agreement (the "Proposed Agreement") between Sales Tax District Number 3 of St. Tammany Parish (the "District") which is comprised of the unincorporated areas of St. Tammany Parish (the"Parish") and the City of Covington (the "City"). Under the Proposed Agreement, the District would share sales tax revenues with the City depending upon which defined area generates the sales tax. All of these areas are geographically defined and are purported to be areas of potential annexation or impact to the…