File: DFA 

LOCAL TAX REVENUES

The Board shall annually adopt a resolution levying parish school taxes as authorized by the Constitution, the laws of the State of Louisiana, and the voters of the parish, including taxes to meet the principal and interest on outstanding bonds, and shall forward such resolution to the assessor of Lafayette Parish.

As established by the Lafayette Parish School Board Sales and Use Tax Ordinance No. 1, the Board shall levy a 1 1/2% sales tax and shall provide facilities and personnel for its collection (see statement coded LIMB*-Relations with Parish Government).

Special tax elections shall be called for the electors of the parish to vote on renewal of existing taxes and/or for additional tax millage for school purposes as provided by laws of the State.

Adopted prior to 1975
Revised:    3/18/98

LEGAL REFS.: Constitution of Louisiana, VIII:13:C
               LSA-R.S. 17:1373
               LSA-R.S. 33:2737 and 2737.2

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