Judges: RICHARD P. IEYOUB
Filed Date: 9/7/1995
Status: Precedential
Modified Date: 7/5/2016
Dear Senator Cross:
This office is in receipt of your recent request for the opinion of this office regarding the separate school system to be created for the City of Baker in accordance with Acts
In accordance with Act
Once Baker is no longer subject to the jurisdiction of the East Baton Rouge School Board, property located in Baker and sales transactions conducted within Baker will not be subject to taxation levied by the East Baton Rouge Parish School Board. It is therefore our opinion that taxes levied by the East Baton Rouge Parish School Board must cease to be collected within the City of Baker when and if Baker commences "actually operating, maintaining, or supporting a separate system" and has been reapportioned out of the Parish's School District(s).
Please note that we have been advised that the East Baton Rouge Parish School Board has no outstanding bonds which are secured by the proceeds of any tax. If any taxes levied by the East Baton Rouge Parish School Board were the security for outstanding bonds, our opinion in this regard would be different. Both the Louisiana and United States Constitutions contain clauses which prohibit the enactment of laws which impair the obligations of contracts. La. Const. Art.
Yours very truly,
RICHARD P. IEYOUB Attorney General
BY: ___________________________________ JEANNE-MARIE ZERINGUE BARHAM Assistant Attorney General
RPI:JMZB:jv
cc: Robert Hammonds David E. Henderson
ops/ 95-310
DATE RECEIVED: 7/25/95
DATE RELEASED:
JEANNE-MARIE ZERINGUE BARHAM, ASS'T ATTORNEY GENERAL