# City of New Orleans v. Orleans Parish School Board

> Louisiana Court of Appeal · February 4, 1983 · 427 So. 2d 578

URL: https://www.frixlaw.com/law-library/cases/7523797

## Case

- **Full name:** CITY OF NEW ORLEANS v. ORLEANS PARISH SCHOOL BOARD, Board of Levee Commissioners of the Orleans Levee District, Board of Liquidation, City Debt and Sewerage and Water Board
- **Court:** Louisiana Court of Appeal
- **Decided:** February 4, 1983
- **Citations:** 427 So. 2d 578; 1983 La. App. LEXIS 7787
- **Precedential status:** Published
- **Opinion:** Concurrence by Redmann
- **Judges:** Redmann, Schott, Williams
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7523797

## Opinion text

REDMANN, Chief Judge,
concurring.
La. Const, art. 7, § 26(C) requires that revenue sharing funds be distributed by first priority to offset “current losses because of homestead exemptions .... ”
Homestead exemptions can only cause a “loss” in tax revenue if the taxing authority is not free to fix its tax millage rate as high as necessary to maintain the desired or authorized level of revenue.
The board of liquidation and, in respect only to the “additional adjustment” millage authorized by La. Acts 1978 No. 614, the school board were both free to fix their respective millages as high as necessary for the purposes of those millages. Those purposes were, respectively, (1) to service city bonds and (2) “to compensate for any deviations of one percent or more from the amounts that should have been levied on the 1978 tax roll.” If the school board properly calculated the “additional adjustment” in its 1.91 mill levy in 1979 and thereby compensated itself for 1978’s under-levy, then it suffered no loss of any revenue authorized by Acts 1978 No. 614’s “additional adjustment.” If it did not properly calculate the additional adjustment, any loss was not “because of homestead exemptions.”

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7523797. Public record. Not legal advice.