# Denham Springs Economic Development District v. All Taxpayers, Property Owners & Citizens of the Denham Springs Economic Development District

> Louisiana Court of Appeal · June 4, 2004 · 2004 La.App. 1 Cir. 1013

URL: https://www.frixlaw.com/law-library/cases/7770962

## Case

- **Full name:** DENHAM SPRINGS ECONOMIC DEVELOPMENT DISTRICT v. ALL TAXPAYERS, PROPERTY OWNERS AND CITIZENS OF THE DENHAM SPRINGS ECONOMIC DEVELOPMENT DISTRICT, and Nonresidents Owning Property or Subject to Taxation Therein, and All Other Persons Interested in or Affected in Any Way By the Issuance of Not to Exceed $50,000,000 Denham Springs Economic Development District Sales Tax Increment Bonds (Bass Pro Shops Project) in One or More Series, the Means Provided for the Payment and Security Thereof and Related Matters
- **Court:** Louisiana Court of Appeal
- **Decided:** June 4, 2004
- **Citations:** 2004 La.App. 1 Cir. 1013; 885 So. 2d 1153; 2004 La. App. LEXIS 1467; 2004 WL 1233946
- **Precedential status:** Published
- **Opinion:** Dissent by Pettigrew
- **Judges:** Carter, Downing, Gaidry, McClendon, Pettigrew
- **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/7770962

## Opinion text

| PETTIGREW, J.,
dissenting.
I must respectfully dissent from the majority’s opinion. I would reverse the judgment of the trial court. It is my humble opinion that previously dedicated tax revenues of the school board, parish, and sheriffs office are specifically excluded from use in this project. See La. R.S. 33:9038.4 A(5) and (6).
When the school board and other government entities presented tax revenue issues to the electorate of Livingston Parish, all the revenues, both present and future, were dedicated for a specific purpose. There was no reservation that some part of the future revenues or “sales tax increments” might be used for other purposes.
Pursuant to La. R.S. 33:2714, “The ordinance imposing said tax and any amendments thereto, shall specify the purpose or purposes for which said tax is imposed. The revenues derived from said tax shall be dedicated and used solely for said purposes.” (Emphasis added.) See also La. R.S. 39:704; Watkins v. Ouachita Parish School Bd., 173 La. 259 , 136 So. 591 (1931); Hemler v. Richland Parish School Bd., 142 La. 133 , 76 So. 585 (1917).
The majority’s opinion runs contrary to ninety years of established jurisprudence. It is my humble concern that with this opinion, all previously dedicated tax revenue issues are no longer dedicated. The dedicated public coffers are now unlocked, | ^unguarded, and subject to every economic development scheme that comes down the pike. I further adopt as additional reasons for my dissent the well reasoned and logical appellate brief of the appellant in this case, as if copied in its entirety.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7770962. Public record. Not legal advice.