Current through Register Vol. 50, No. 9, September 20, 2024
A. Taxes
Levied under Authority of Article VI, Section 32. Purpose of acquiring,
constructing, improving, maintaining, or operating any work of public
improvement. Refers to the construction of capital improvements. Does not
include such things as personnel salaries, office supplies or any other item
not directly related to the construction or maintenance of a physical plant. No
limits. See also, Attorney General Opinion Number 76-51, dated February 26,
1976. The following information is required:
1. copy of the resolution adopted by the
school board setting forth1 the amount of tax,
duration, purpose, request for authority to hold election (showing proposition
to be submitted) and to levy and collect tax if approved by electors, and the
election date;
2. whether the tax
is new or a reinstitution of an existing tax;
3. millage currently being levied;
and
4. authority under which the
tax is being levied.
B.
Taxes Levied under Authority of Article VIII, Section 13(c)(Third)
1. Purpose of giving additional support to
public elementary and secondary schools. Includes all authorized functions of
the school boards, including capital improvements and maintenance thereof.
Article VIII provisions can also be used for capital improvement or maintenance
of capital improvement purposes if so desired. See also Attorney General
Opinion Number 76-51, dated February 26, 1976. The following information is
required:
a. a copy of the resolution adopted
by the school board setting forth1 the amount of
tax, duration, purpose, request for authority to hold election (showing
proposition to be submitted) and to levy and collect tax if approved by
electors, and the election date;
b.
whether the tax is new or a reinstitution of an existing tax;
c. millage currently being levied;
and
d. authority under which the
tax is being levied.
2.
The gross millage rate of all taxes authorized under §121. B shall not exceed
20 mills in the aggregate at any one time, in addition to the annual five mills
maintenance tax authorized to be levied without a vote of the people, and the
annual 13 mills maintenance tax authorized for the Orleans Parish School Board,
for a period of 10 years (R.S. 39:811-815).
C. Sales Taxes. A school board may levy a tax
upon the sales at retail, the use, the lease or rental, the consumption, and
the storage for use or consumption, of tangible personal property and on sales
of services as defined by law, if approved by a majority of the voters. The
rate cannot exceed 3 percent within any local governmental
subdivision2 [Article VI, Section 29(A)]. The
following information is required:
1. a copy
of the resolution adopted by the school board setting
forth1 the percent tax to be levied, duration of
tax, purpose, proposition, and the election date;
2. the percent tax presently being levied
within the parish (local governmental subdivision);
3. whether a new tax or the reinstitution of
an existing tax; and
4. funding
sales tax into bonds (R.S.
33:2724 et seq. limited to 75 percent of the
avails of the tax).
D.
Additional Sales Tax Authorized [Article VI, Section 29(B)]. The Legislature
may authorize additional sales taxes if approved by a majority of the electors.
Specific statutory authority must be cited authorizing the levy of the
additional sales taxes. The following information is required:
1. a copy of the resolution adopted by the
governing authority setting forth1 the percent tax
to be levied;
2. duration of
tax;
3. purpose;
4. percent tax presently being levied within
parish (local governmental subdivision);
5. election date; and
6. the proposition.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
49:950 et
seq.
