Case law

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Louisiana Attorney General Reports · Feb 18, 2000

In interpreting the above provision, we have consistently held that in order to qualify for an exemption under § 21(B)(1)(a), the property must meet all four requirements set forth therein, to wit: 1. … Further, an exemption, constituting 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.

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Louisiana Attorney General Reports · May 19, 1995

Essentially, all of these authorities cite the well-established rule that payments of additional compensation to public employees, to be constitutionally valid, must be in the form of salary increases for future services … The grounds for additional incentive pay must be objective criteria clearly stated. Finally, the program must have prospective effect only, with regard to future performance by employees.

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Louisiana Attorney General Reports · Sep 26, 1994

Under the facts as established by your opinion request and information provided by Ms. … Clearly, the internship does not and indeed cannot provide training that would otherwise be obtainable in the classroom.

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Louisiana Attorney General Reports · Sep 1, 1993

R.S. 23:101 (5) requires that the licensee of a private employment service business owned by a corporation must own at least 10% of the stock of a such corporation or whether an officer or director of such corporation may qualify … This conclusion follows from the respective spheres of corporate influence established by Louisiana laws on corporations.

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Louisiana Attorney General Reports · Nov 7, 2008

No. 05-0282 we opined that a wastewater development impact fee established by West Baton Rouge Parish was a tax. … ATTEST: Sharon Zito, Council Clerk CERTIFICATE I, Sharon Zito, hereby certify that I am the duly qualified Council Clerk of the West Baton Rouge Parish Council.

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Louisiana Attorney General Reports · Apr 8, 2009

In so holding, we note that the parish or municipality should establish objective eligibility requirements to ensure that the activity truly serves only the needy. … On the other hand, the Town would not be prohibited from adjusting a water bill that is clearly incorrect, such as in the case of a misread meter.

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Louisiana Attorney General Reports · Sep 3, 2009

Clearly, this is another issue of fact that currently in dispute and contention. Initially, it is important to address this Office's fundamental policy when there are disputed issues of fact. … that an individual's position qualifies as an administrative position. 7 Rather, the employee's salary and duties must be examined to assess whether they satisfy the requirements of the regulations governing the administrative

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Louisiana Attorney General Reports · Jul 6, 2001

The statute clearly states All Necessary and Unavoidable expenses , be paid by the police jury." … In that case, a lawyer qualified for, and was elected, Coroner for the Parish of St. Landry. He then brought a lawsuit against the St.

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Louisiana Attorney General Reports · May 16, 2003

GASB-14 clearly notes that an interest in the remaining assets of an entity when liquidated is not considered to provide the government entity with access to the entity's resources. j. … We are not qualified, nor do we have sufficient first hand information, to make such a determination.

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Louisiana Attorney General Reports · Jul 5, 1975

The Court held that where there was nothing in the record from which the Court could establish that money paid by a public body to an association was for services, such payments would amount to a prohibited grant or donation … Such a loan or donation would be doing indirectly with state funds what is clearly prohibited directly. It is axiomatic that such indirect loans or donations are prohibited if direct loans or donations are prohibited.

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Louisiana Attorney General Reports · Dec 17, 2008

*Page 3 In the instant case of Slidell Memorial Hospital Foundation, it is the opinion of this office that it would qualify as a quasi-public corporation. … Provided that members of the Board of Commissioners meet the criteria established, they may serve as Trustees.

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Louisiana Attorney General Reports · Aug 2, 2006

The foregoing statutory framework clearly authorizes the LAA to enter into contracts in furtherance of its statutory purposes. … In a definition also adopted herein for general application to this issue without limitation to election campaigns, Godwin ruled that for the expenditure of public funds to qualify for the public information exception to

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Louisiana Attorney General Reports · Sep 26, 2003

Terrebonne Parish Communications District and the Bayou Cane Fire Protection District to provide direct dispatch for fire service response calls accomplishes the objective of providing fire and health protection and would qualify … Thus, Section 9105(1) is, by definition, clearly limited to the receipt of emergency telephone requests for the dispatch of appropriate emergency service units.

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Louisiana Attorney General Reports · Sep 15, 2006

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. … Article VII , Section 14 of the Louisiana Constitution clearly prohibits the donation of public funds.

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Louisiana Attorney General Reports · Sep 16, 2011

As described by La.R.S. 33:9091.17 (C), it was established "for the purpose of promoting quality of life initiatives of the Broadmoor Improvement Association (BIA) that cater to residents living in the area included within … As the above definition clearly includes "district" and the statute creating the BID designates the BID as a political subdivision of the state, it is clear that the BID is a "public body" as envisioned by the Public Records

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Louisiana Attorney General Reports · Jul 25, 2005

Allen, 382 So.2d 924 (La. 1980), found that the Constitution (Art. 10, §§ 16-20) clearly establishes a system of classified fire and police civil service in all towns of a certain size and in all parishes and fire protection … Allen, 382 So.2d 924 (La. 1980), found that the Constitution (Art. 10, §§ 16-20) clearly establishes a system of classified fire and police civil service in all towns of a certain size and in all parishes and fire protection

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Louisiana Attorney General Reports · Aug 22, 2005

It should be noted that the Louisiana Legislature has established special procedures for the granting of mineral leases covering "sixteenth section or school indemnity lands" in La. … More specifically, in 1784-85, the Continental Congress established and initiated a rectangular system to survey public lands. The measured rectangle is the township.

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Louisiana Attorney General Reports · Apr 6, 2001

The procedure outlined in R.S. 32:398.2 clearly indicates that the mayor's court, having appropriate jurisdiction, is the proper depository for local traffic citations. … R.S. 33:401 (See above) establishes the role of the mayor as "manager" of the municipality, its property, and finances.

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Louisiana Attorney General Reports · May 1, 2009

*Page 2 On July 9, 1974, and due to the increased needs of the parish, the Beauregard Parish Police Jury established Waterworks District No. 3 of Beauregard Parish. 2 In addition, the purpose of establishing the District … be in the public, said purposes to be carried out by the District on either an annual cash basis or through the funding of the avails or proceeds of said special tax in the manner provided by law. 3 [emphasis added] As clearly

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Louisiana Attorney General Reports · Dec 20, 2001

Rash, 380 U.S. 89 , 85 S.Ct. 775 , 13 L.Ed.2d 675 , the resulting apportionment base offends no constitutional bar, and compliance with the rule established in Reynolds v. Sims is to be measured thereby. … The opinion did not take into account whether a home rule charter or special legislative charter may provide for the taking of a special census for reapportionment purposes, which if it did, may clearly be an alternative