Opinion Number

Dear Mr. Taylor:

You requested the opinion of this office concerning whether the proceeds of an ad valorem tax millage approved by the voters for the purpose of "acquiring, constructing, improving, maintaining and operating public health units in Washington Parish" could be used for mosquito control spraying to combat the West Nile virus in Washington Parish (the "Parish"), provided the Department of Health and Hospitals concurs.

You advised that some citizens and animals in the Parish have contracted the West Nile virus and there is no mosquito control program in place in the unincorporated…