La. Admin. Code tit. 71 § III-121

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-121 - School Boards-Taxes

A. Taxes Levied under Authority of Article VI, Section 32. Purpose of acquiring, constructing, improving, maintaining, or operating any work of public improvement. Refers to the construction of capital improvements. Does not include such things as personnel salaries, office supplies or any other item not directly related to the construction or maintenance of a physical plant. No limits. See also, Attorney General Opinion Number 76-51, dated February 26, 1976. The following information is required:

1. copy of the resolution adopted by the school board setting forth¹ the amount of tax, duration, purpose, request for authority to hold election (showing proposition to be submitted) and to levy and collect tax if approved by electors, and the election date;

2. whether the tax is new or a reinstitution of an existing tax;

3. millage currently being levied; and

4. authority under which the tax is being levied.

B. Taxes Levied under Authority of Article VIII, Section 13(c)(Third)

1. Purpose of giving additional support to public elementary and secondary schools. Includes all authorized functions of the school boards, including capital improvements and maintenance thereof. Article VIII provisions can also be used for capital improvement or maintenance of capital improvement purposes if so desired. See also Attorney General Opinion Number 76-51, dated February 26, 1976. The following information is required:

a. a copy of the resolution adopted by the school board setting forth¹ the amount of tax, duration, purpose, request for authority to hold election (showing proposition to be submitted) and to levy and collect tax if approved by electors, and the election date;

b. whether the tax is new or a reinstitution of an existing tax;

c. millage currently being levied; and

d. authority under which the tax is being levied.

2. The gross millage rate of all taxes authorized under §121. B shall not exceed 20 mills in the aggregate at any one time, in addition to the annual five mills maintenance tax authorized to be levied without a vote of the people, and the annual 13 mills maintenance tax authorized for the Orleans Parish School Board, for a period of 10 years (R.S. 39:811-815).

C. Sales Taxes. A school board may levy a tax upon the sales at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services as defined by law, if approved by a majority of the voters. The rate cannot exceed 3 percent within any local governmental subdivision² [Article VI, Section 29(A)]. The following information is required:

1. a copy of the resolution adopted by the school board setting forth¹ the percent tax to be levied, duration of tax, purpose, proposition, and the election date;

2. the percent tax presently being levied within the parish (local governmental subdivision);

3. whether a new tax or the reinstitution of an existing tax; and

4. funding sales tax into bonds (R.S. 33:2724 et seq. limited to 75 percent of the avails of the tax).

D. Additional Sales Tax Authorized [Article VI, Section 29(B)]. The Legislature may authorize additional sales taxes if approved by a majority of the electors. Specific statutory authority must be cited authorizing the levy of the additional sales taxes. The following information is required:

1. a copy of the resolution adopted by the governing authority setting forth¹ the percent tax to be levied;

2. duration of tax;

3. purpose;

4. percent tax presently being levied within parish (local governmental subdivision);

5. election date; and

6. the proposition.

La. Admin. Code tit. 71, § III-121

Promulgated by the Department of the Treasury, Bond Commission, LR 2:348 (November 1976), amended LR 4:400 (October 1978).

AUTHORITY NOTE: Promulgated in accordance with R.S. 49:950 et seq.