Opinion Number

Dear Mr. Tubb:

You have requested an opinion of the Attorney General, regarding the use of revenues generated from a .50 mill ad valorem tax levied by the Parish of Ouachita (Parish). The tax proposition, in question, provides, in pertinent part, the following:

May the parish of Ouachita utilize proceeds from the levy of a special tax of .50 mills on all property subject to taxation in the parish, said millage being approved in an election held on November 18, 1995, and dedicated for the `purpose of acquiring, constructing, and improving the public library and its branches' for the purpose of…