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Legal Opinion

Opinion Number

Louisiana Attorney General Reports

Decided March 14, 2003Published

1Opinion of the Court

Dear Mr. Wilcox:

You asked us for our opinion on the status of Educational Facilities Improvement Districts (EFI) within the Parish of East Baton Rouge after the establishment of the separate Baker School District and Zachary School District. Specifically, you want this opinion to determine who may vote at a referendum to renew a certain sales and use tax for the EFI District associated with the East Baton Rouge Parish School District.

EFI Districts were created by the Louisiana Legislature in R.S. 33:2740.37. Applicable here is the provision contained in R.S. 33:2740.37(B)(1)(a), which reads…

2Cases cited14 opinions

  1. City of New Orleans v. Board of SupervisorsSupreme Court of Louisiana · 1949
  2. Bernier v. Pacific Mut. Life Ins. Co.Supreme Court of Louisiana · 1932
  3. State Ex Rel. Noe v. KnopLouisiana Court of Appeal · 1939
  4. Peters v. BellSupreme Court of Louisiana · 1898
  5. Schwing v. City of Baton RougeLouisiana Court of Appeal · 1971

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