Judges: RICHARD P. IEYOUB
Filed Date: 4/25/2000
Status: Precedential
Modified Date: 7/5/2016
Dear Mr. Alexander:
You requested the opinion of this office concerning a tax levied on behalf of the Public Library (the "Library") of Cameron Parish (the "Parish"). The Library was established by the Parish Police Jury (the "Police Jury") and is governed by a Board of Control (the "Board") as provided in La. R.S.
You advised that in 1999 a majority of the voters of the Parish passed a six (6.00) mill tax for the Cameron Parish Public Library District for the purpose of acquiring, constructing, improving, maintaining and/or operating and supporting the Library.
You question whether the Cameron Parish Police Jury can roll back the millage and collect a tax of a lesser amount thereby reducing the amount of ad valorem tax revenues received by the Police Jury for use by the public library and its Board of Control.
In Op. Atty. Gen. 83-766, a copy of which is enclosed, this office summarized the laws relating to parishes, parish libraries, library boards of control and their functions and powers. As stated in that opinion, a library board of control is not a "special district" or a "creature of the legislature". It is an agency of the parish, created by the governing authority of the parish pursuant to authority granted by the legislature for the purpose of operating and administering the parish library system on behalf of the police jury. The opinion further stated that the board's powers are limited solely to the adoption of rules and regulations for its own operation and that of the library, and the selection and employment of certain personnel. R.S.
Ops. Atty. Gen. 77-37 and 82-1026 were rescinded insofar as they conflicted with Op. Atty. Gen. 83-766.
In League of Women Voters, et al. v. City of New Orleans, et al.,
Article
Accordingly, it is the opinion of this office that the Police Jury may levy less than the maximum amount of ad valorem tax that is authorized and thus reduce the amount of tax revenues for use by the Library.
Trusting this adequately responds to your request, we remain
Yours very truly,
RICHARD P. IEYOUB Attorney General
BY: __________________________ MARTHA S. HESS Assisant Attorney General
RPI/MSH Enclosure
OPINION: No. 83-766
November 7, 1983
64-1 — LIBRARIES 90 — POLICE JURIES
R.S.
Review of laws relating to library boards of control and parish library system.
Mr. Thomas F. Jaques State Librarian Louisiana State Library P.O. Box 131 Baton Rouge, Louisiana 70821