Opinion Number

Dear Mr. Lancaster

Reference is made to your recent request for an opinion of this office regarding the use of ad valorem tax proceeds accumulated and held in the Tensas Parish Health Unit Fund. According to your correspondence, the tax proceeds at issue were generated pursuant to a tax proposition which was approved by the voters in 1986 and collected during the years 1987 through 1996.

The proposition in question specified that the tax would be collected "for a period of TEN YEARS (10), beginning with the year 1987, for the purpose of supporting and maintaining the Tensas Parish Health Unit…