City of Bogalusa v. Washington Parish Sales/Use Tax Centralization Commission

JaFOIL, Judge.

This appeal challenges the constitutionality of a statute mandating that the votes of a central tax collection commission for a single parish be counted by a weighted method based on the individual members’ proportional tax collections. The trial court held that the statute was constitutional. We reverse,

FACTS

The facts forming the basis for this litigation have been stipulated to by the parties, and thus are not in dispute. In 1992, Louisiana voters approved a constitutional amendment requiring all sales and use taxes levied by political subdivisions be collected by a single…