Opinion Number

Dear Mayor Piazza and Mr. Moresi:

You have both requested opinions from this Office related to the taxing authority of the Vermilion Parish Police Jury ("VPPJ") over certain properties within the limits of the City of Abbeville. Because you have both posed essentially the same questions from different perspectives, we have consolidated your opinion requests for the purposes of a response.

The specific question presented by the City of Abbeville1 is:

May the [VPPJ] levy a parochial tax upon properties within the limits of the City of Abbeville for a flood prevention project?

The specific questions…