Case law

Opinion

Louisiana Attorney General Reports · Jul 18, 2011

It is well-established that exemptions from taxation are strictly construed against the taxpayer claiming the benefit thereof and must be clearly, unequivocally, and affirmatively established by the taxpayer. 2 *Page 2 Louisiana's … If those four requirements are met, then the nonprofit corporation must also clearly, unequivocally, and affirmatively establish that the property was not owned, operated, leased, or used for a commercial purpose unrelated

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Louisiana Attorney General Reports · Feb 28, 2003

Investigators of the district attorneys' offices are peace officers, as follows: The investigators of the district attorneys' offices shall be peace officers with all privileges, immunities, and defenses accorded to peace … appointment of a marshal as follows: The marshal who is the chief of police in such municipalities shall be elected at large, provided that, notwithstanding any other provisions of law to the contrary, a majority of the qualified

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Louisiana Attorney General Reports · Oct 11, 2004

and thus does not share in the governmental immunity. … Federal law requires states to provide basic child welfare services to qualify for funds to combat abuse and neglect.

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Louisiana Attorney General Reports · Aug 30, 2002

(B) Plan to establish reasonable procedures. — Each plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. (7 … It remains our recommendation that the domestic relations order clearly specify each plan to which such order applies.

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Louisiana Attorney General Reports · Dec 1, 1994

Section 601 further permits continued State regulation over four enumerated standard transportation practices, but in an qualified manner. … While the Conference Report clearly states that Section 601 does not change the application of State tax laws to motor carriers, it is silent as to its effect on fees.

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Louisiana Attorney General Reports · Aug 28, 2006

Because the exemption has not been requested in the past, you are requesting a clarification regarding the qualifications which must be met in order for a company to qualify for the exemption. … Thus, an exemption, being an exceptional privilege, must be clearly, unequivocally and *Page 2 affirmatively established. Zapata Haynie Corp. v. Larpenter, 583 So.2d 867 (La.App. 1 st Cir. 1991) writ denied.

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Louisiana Attorney General Reports · Nov 16, 2009

XII, § 3, which provides, "[n]o person shall be denied the right to observe the deliberations of public bodies and examine public documents, except in cases established by law." … *Page 3 There is some debate as to whether or not the committee has sufficient advisory power to qualify as a "public body" subject to the Open Meetings Law.

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Louisiana Attorney General Reports · Mar 13, 1996

except on a court order as provided above or with the written consent of the chief officer of the agency or department where he is employed or in which he holds office, and to this end said officer or employee shall be immune … Establishment of a uniform emergency number is a matter of concern and interest to all citizens.

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Louisiana Attorney General Reports · Apr 23, 2003

In the definitions section of this statute, a "qualified plan" is defined as a "basic benefits plan that may be established under a health maintenance organization, health insurance organization, or managed care organization … This is clearly a contract between the federal government and the state, which distributes funding for CommunityCARE and medicaid insurance, to, as R.S. 40:2211 states, "provide or coordinate the provisions of health care

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Louisiana Attorney General Reports · Jan 30, 2007

As noted by the Court in Meyers , "[s]ince the object of plaintiff's suit is to secure an exemption from taxation, the exemption must be clearly established." Id. … It is our opinion that there is no evidence that such an exemption is established, clearly or ambiguously, in the Louisiana Constitution.

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Louisiana Attorney General Reports · Nov 9, 2000

Significantly, the Court clearly stated that: "[A]bsent express federal law to the contrary, Indians going beyond reservation boundaries have generally been held subject to non-discriminatory state law otherwise applicable … We hold that ad valorem taxes may be imposed upon such land because, under the test established by our precedents, Congress has made `unmistakably clear' its intent to allow such taxation."

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Louisiana Attorney General Reports · Oct 31, 2000

According to your correspondence, the indigent patients at issue typically have no insurance and do not qualify for governmental programs such as Medicare. … All immunity of the state of Louisiana from liability under antitrust law is hereby extended to any municipality or other governing authority acting within the scope of authority contained in this Section and, when so acting

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Louisiana Attorney General Reports · Jan 17, 1995

The court further found that the City's home rule powers also included the power of immunity from the legislature's authority to withdraw, preempt, or deny the city's power to initiate such legislation, and that the City's … However, if the parish determines that such powers were present prior to the 1974 constitution, then it is our opinion that the case of City of New Orleans clearly sets forth the home rule governments ability to retain and

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Louisiana Attorney General Reports · Aug 30, 1994

However, 1990 R.S. 33:103 was amended by Act 699 of as follows: Where a parish or municipality has adopted a charter for local self-government or other home rule charter and such charter provides for the establishment of … It clearly states when the charter provides for a planning commission or otherwise provides for the functions of a planning commission to be performed by a board or commission the provisions as set forth in the statute concerning

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Louisiana Attorney General Reports · Jul 19, 1996

In fact, a church or school may be qualified with the Division as a non-commercial lessor and lease its establishment to other charitable organizations to conduct gaming activity. … An established church . . ." Therefore, this term would clearly seem to include churches and schools licensed by the Division to conduct charitable gaming activity.

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Louisiana Attorney General Reports · Sep 6, 1995

You ask "how is seniority determined when two or more persons qualify for a municipal police officer position in cities having a population of 13,000 and above". … R.S. 33:2492 provides for the establishment and maintenance of employment lists.

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Louisiana Attorney General Reports · Oct 17, 1994

We find our position to be clearly supported by the case of Seghers v. Community Advancement, Inc., et al. , 357 So.2d 626 (La.App. 1st Cir. 1978). … or its agencies and instrumentalities and (2) to establish housing equity funds for the purpose of directing the investment of capital primarily from Louisiana residents to residential housing developments qualifying under

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Louisiana Attorney General Reports · Aug 17, 1999

The privilege or immunity from taxation cannot be determined by inference or implication from the wording of a statute or constitutional article, but must be clear in terms leaving no reasonable doubt. … jurisprudence as shown above, exemptions must be construed strictly, it is the opinion of this office that even if the non-profit corporations are created for day care and retirement home purposes, these entities do not qualify

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Louisiana Attorney General Reports · Jan 23, 2002

However, it further provides in Sec. 1-05, "General powers", that the city shall have all powers, rights, privileges, immunities and authority under the laws of the state, "including but not limited to Louisiana Revised Statutes … for it clearly states it is not limited to R.S. 33:501 -571, the statutory provisions relative to establishment and operation as a commission form of government.

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Louisiana Attorney General Reports · Oct 27, 1992

Clearly under the plain meaning of § 52E(1), you qualify to run for a school board seat from District 6. … Such a candidate need only be an "elector," i.e., a duly qualified voter.