Opinion Number

Dear Ms. Edwards:

I am in receipt of your letter requesting an opinion concerning whether a Registras failure to include a newly added precinct in a tax renewal election in a newly annexed territory prevents a drainage district from collecting the tax approved by the vast majority of the voters.

In connection with this request, you submit the following facts: In 1985, the Livingston Parish Police Jury created by ordinance the Gravity Drainage District No. 5. On April 8, 2004, the Board of Commissioners of the District ("the Board") altered the boundaries to include the additional territory. On…