Case law

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Louisiana Attorney General Reports · Aug 28, 1997

The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used." [Emphasis added.] … Further, under the well established jurisprudence of this state, special taxes are strictly construed. Hemler v. Richland Parish School Board, 142 La. 133 , 76 So. 585 (1917). . . .

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Louisiana Attorney General Reports · Apr 24, 2007

VIII , § 1 , which provides that "t]he legislature shall provide for the education of the people of the state and shall *Page 3 establish and maintain a public educational system." … A school outside of the United States is clearly not a public school for purposes of the above-cited regulation, since it is not created pursuant to Louisiana Constitution and laws.

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Louisiana Attorney General Reports · Feb 2, 1999

In other words, the cooperative endeavor must meet the general standards for the non-gratuitous alienation of public funds established in Paragraph (A). City of Port Allen v. … There is no indication that it is meant to be an exception to the rule of § 14(A); the exceptions are clearly contained in § 14(B).

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Louisiana Attorney General Reports · Mar 14, 2003

Wilcox: You asked us for our opinion on the status of Educational Facilities Improvement Districts (EFI) within the Parish of East Baton Rouge after the establishment of the separate Baker School District and Zachary School … It also provides, "However, the ordinance imposing said tax shall be adopted by the district only after the question of the imposition of the tax has been submitted to the qualified electors of the district at an election

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Louisiana Attorney General Reports · Aug 24, 1993

Thus, an exemption, being an exceptional privilege, must be clearly, unequivocally, and affirmatively established. Zapata Haynie Corp. v. Larpenter, 583 So.2d 867 (La.App. 1st Cir. 1991), Writ Denied. … Addressing the issue of exemption, this office has consistently held that in order to qualify for an exemption from ad valorem taxes under La. Const. Art.

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Louisiana Attorney General Reports · Jun 28, 2006

The Louisiana Supreme Court has ruled that all cooperative endeavors authorized by Section 14(C) must also meet the general standard for non-gratuitous alienation of public funds or property established by Section 14(A). … Rather, such expenditure qualifies, under paragraph (C), as a valid cooperative endeavor. The election is being performed under the authority of La.

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Louisiana Attorney General Reports · May 29, 2001

Thus, an exemption, being an exceptional privilege, must be clearly, unequivocally and affirmatively established. Zapata Haney Corp. v. Larpenter , 583 So.2d 867 (La.App. 1st Cir. 1991) writ denied. … We have reviewed these documents and find nothing contained therein that would preclude the applicant from qualifying for exemption from ad valorem taxes.

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Louisiana Attorney General Reports · Sep 29, 1998

A review of pertinent constitutional debates clearly establishes that legislative action was the sole intent of this provision. … However, any action taken by Kenner pursuant to Article X, § 15 must be established by legislation.

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Louisiana Attorney General Reports · Jun 15, 1993

Thus, an exemption, being an exceptional privilege, must be clearly, unequivocally, and affirmatively established. Zapata Haynie Corp. v. Larpenter , 583 So.2d 867 (La.App. 1st Cir. 1991), Writ Denied. … It is well established by numerous authorities that the term, for tax exemption purposes, means a product in its natural state, unchanged by the process of manufacturing.

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Louisiana Attorney General Reports · Jun 1, 2007

The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used. While La.Rev.Stat. 38:1805 states the following: § 1805. … We agree with your assessment that providing drainage services to residents of the Development District certainly qualifies as a public purpose.

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Louisiana Attorney General Reports · Jun 5, 2000

In other words, the cooperative endeavor must meet the general standards for the nongratuitous alienation of public funds established in Paragraph (A). City of Port Allen v. … The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds of the tax are used.

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Louisiana Attorney General Reports · Mar 12, 2003

In LSA-R.S. 17:3048.1 (J), the legislature clearly exempts students who can demonstrate that they do not qualify for a federal grant from applying for federal grant aid. … who can demonstrate that they do not qualify for a federal grant.

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Louisiana Attorney General Reports · Sep 27, 1993

Thus, an exemption, being an exceptional privilege, must be clearly, unequivocally, and affirmatively established. Zapata Haynie Corp. v. Larpenter, 583 So.2d 867 (La.App. 1st Cir. 1991), Writ Denied. … Addressing the issue of exemption, this office has consistently held that in order to qualify for an exemption from ad valorem taxes under La. Const. Art.

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Louisiana Attorney General Reports · Jan 31, 2000

The Minutes clearly reflect that the Program was established pursuant to R.S. 46:1102 . R.S. 46:1101 establishes a medical scholarship program and provides, in pertinent part, the following: § 1101. … Accordingly, we find the Program in question clearly constitute a public purpose.

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Louisiana Attorney General Reports · Mar 17, 2008

An "appointment" is the offer by an appointing authority of employment in a classified position and the acceptance of the offer by a qualified person. 8 As stated in your letter, prior to the creation of the Authority Boards … Clearly, within each individual levee district, the Authority Board may freely move employees about as it deems best, limited only by the CSRs.

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Louisiana Attorney General Reports · Aug 15, 2001

As can be seen from the above, the Instrument clearly provides that the settlor (i.e., Board) transfers and conveys all of its right, title and interest in the Fund to the Trustees. … the establishment and administration of Teachers Health and Welfare Funds.

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Louisiana Attorney General Reports · Dec 6, 2005

This notion of local immunity was supported by the recent case of Castille v. … The cases noted above clearly provide for a suspension of due process and notice requirements in the event of a natural disaster.

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Louisiana Attorney General Reports · Mar 16, 2001

R.S. 56:366(B) and 279(B) establish the goals of the Council. … We further believe the terms of the reimbursement should be clearly set forth in the cooperative endeavor agreement.

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Louisiana Attorney General Reports · Aug 20, 1999

The parenthetical reference to the position of marshal clearly indicates that the former position of marshal is incorporated in the position of chief of police. … You object to the establishment of the Personnel Board for the City of Plaquemine, consisting of the Mayor and Board of Selectmen. This board was established in the 1960's.

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Louisiana Attorney General Reports · Nov 12, 2008

Your letter concedes that the documents requested clearly fall within the definition of public records available for inspection under Title 44 of the Louisiana Revised Statutes. … Finding the president of the title company was entitled to bring his own equipment to reproduce the records at issue, the Court held: As a qualified member of the public, Mr.