FILE:  DFA

Cf:  DFD

LOCAL TAX REVENUES

The Orleans Parish School Board shall annually adopt a resolution by November 1, provided the parish assessor has received approval of the tax roll from the Louisiana State Tax Commission and Legislative Auditor, 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 Orleans Parish.  The assessor may grant an extension in writing if the School Board cannot adopt said resolution by November 1.

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 state law.

On the date and at the hour and place specified in the notice of election, the School Board, in public session, shall examine and canvass the returns and declare the results of the election.  The results shall be promulgated by one publication in the official journal of the School Board.

Ref:    Constitution of Louisiana, Art. VI, Sec. 23, Sec. 29, Sec. 32; Art. VIII, Sec. 13(c)

La. Rev. Stat. Ann. §§17:98, 17:1373, 47:338.84, 47:338.107, 47:1705

Orleans Parish School Board