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2013 Louisiana Attorney General Reports and Opinions 1 (2013)

handle is hein.sag/sagla2013 and id is 1 raw text is: April 30, 2013 Opinion 13-0001 Hon. Hilda D. Curry 90-A-1 PUBLIC FUNDS & CONTRACTS Mayor, New Iberia La. Rev. Stat. 39:704 457 East Main Street The City of New Iberia may not use certain sales tax proceeds to Suite 300 purchase a street sweeper. New Iberia, LA 70560-3700 Dear Mayor Curry: Your opinion request has been assigned to me for research and reply. You have asked for our opinion as to whether certain sales tax proceeds may be used to purchase a street sweeper for the City of New Iberia. According to your request, the proposition that gives rise to the sales tax proceeds reads as follows: PROPOSITION (SALES TAX RENEWAL) SUMMARY: AUTHORITY TO RENEW A %% SALES TAX FOR 10 YEARS WITH THE PROCEEDS TO BE USED AS FOLLOWS:(1) TO PAY THE COST OF MAINTAINING AND OPERATING A PARISHWIDE MOSQUITO CONTROL PROGRAM, INCLUDING THE COST OF ACQUIRING LAND, BUILDINGS, AND EQUIPMENT NECESSARY IN CONNECTION THEREWITH; AND (2) THE BALANCE OF THE PROCEEDS TO BE DIVIDED ANNUALLY ON OR BEFORE MAY 1ST OF EACH YEAR, BETWEEN THE PARISH AND THE INCORPORATED MUNICIPALITIES OF THE PARISH ON A PER CAPITA BASIS ACCORDING TO THE 2000 U.S. CENSUS, FOR THE PURPOSE OF CONSTRUCTING, ACQUIRING AND IMPROVING DRAINAGE FACILITIES; WITH AUTHORITY TO FUND THEIR RESPECTIVE PROCEEDS INTO BONDS FOR PAYING THE COST OF THE AFORESAID CAPITAL IMPROVEMENTS. Louisiana law provides that the proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. La. R.S. 39:704. Additionally, Louisiana jurisprudence provides that special tax authorizations must be strictly construed. Police Jury of the Parish of Acadia v. All Taxpayers, et al., 95-145 (La. App. 3rd Cir. 3/29/95), 653 So.2d 94,

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