Legal Opinion

Opinion Number

Louisiana Attorney General Reports

Decided November 15, 2005Published

1Opinion of the Court

Dear Mayor McGehee,

You requested an Attorney General's opinion regarding the proposed use of a portion of the proceeds of a ¼% sales and use tax that is currently being levied by the City. You advise that the sales tax in question was last renewed at an election held on November 5, 2002, effective for five years from and after February 1, 2003. The 2002 renewal proposition was as follows:

SALES TAX RENEWAL PROPOSITON

SUMMARY: ¼% SALES TAX RENEWAL FOR THE CITY OF BOGALUSA FOR (I) IMPROVING AND/OR MAINTAINING THE CITY'S INDUSTRIAL PARK, (II) CONSTRUCTING ADDITIONS AND IMPROVEMENTS TO EXISTING…

2Cases cited5 opinions

  1. Watkins v. Ouachita Parish School BoardSupreme Court of Louisiana · 1931
  2. Hemler v. Richland Parish School BoardSupreme Court of Louisiana · 1917
  3. Brock v. St. James Parish CouncilLouisiana Court of Appeal · 1981
  4. Caldwell v. StateDistrict Court of Appeal of Florida · 1973
  5. Police Jury of the Parish of Acadia v. All TaxpayersLouisiana Court of Appeal · 1995

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