Opinion Number

Dear Rep. Doerge:

You requested the opinion of this office concerning whether the Webster Parish School Board (the "School Board") is required to pay the hospitalization insurance premiums for all of its retired employees.

You advised that on April 20, 1996, the voters approved a one percent (1%) sales and use tax to be levied by the School Board dedicated for (a) increased salaries and benefits for school employees; and "(b) after providing for the expenditures described in (a) above, any remaining proceeds shall be used for (i) paying the retiree portion of retired school employee…