OPINION NUMBER 93-701

Mr. Dan B. Cornett Attorney General of Louisiana — Opinion RELEASED DECEMBER 15, 1993 55-C — INTOXICATING LIQUORS — Power to control and validity of regulation 160 — TAXATION — Sales Tax CONST 6.29, R.S. 26:491, R.S. 26:492 Town of Olla may not impose a sales tax on alcoholic beverages and/or tobacco products. Mr. Dan […]

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OPINION NUMBER 97-145

Mr. Anthony L. Walker Attorney General of Louisiana — Opinion JULY 1, 1997 50 HIGHWAYS — Roads88 POLICE JURY — In general90-B3 PUBLIC LANDS — Public and private domains, distinctions90-B4 PUBLIC MEETINGS — State and local governing bodies90-C PUBLIC RECORDSLa. R.S. 32:41(9), 33:1236(2)(a); 33:1236(28), 33:5051, 48:491 Various questions pertaining to ownership of streetrights-of-way, easements, weight […]

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OPINION NUMBER 96-209

M. Candice Hattan, Esq. Attorney General of Louisiana — Opinion JUNE 11, 1996 9 — Civil Service Commission 84 — Parishes 71-1-B — Municipalities — Home Rule Charters The Lafayette Municipal Civil Service Board established by the Legislature would continue until the new City/Parish Government establishes a new Board as approved by the electorate under […]

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OPINION NUMBER 93-521

Mr. Michael D. Hebert Attorney General of Louisiana — Opinion RELEASED AUGUST 24, 1993 90-B-1 — PUBLIC LANDS — Transfer CONST 7.14(C), R.S. 48:701 Direct transfer of land by state university or municipality to private residents of subdivision is prohibited. City is authorized to abandon unused street right of way. Mr. Michael D. Hebert 600 […]

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OPINION NUMBER 99-347

Honorable Audrey A. McCain Attorney General of Louisiana — Opinion December 20, 1999 84 PARISHES 160 TAXATION — Sales Tax R.S. 39:704 The Iberville Parish Council may use sales tax proceeds dedicated for the collection and disposal of solid waste for the disposal of a demolished building, including the disposal of asbestos and lead contaminants. […]

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OPINION NUMBER 01-105

Mr. Kevin D. Conner Attorney General of Louisiana — Opinion March 21, 2001 172 WATER WATER COURSES-Boats, Motorboats, Vessels 172-C WILDLIFE FISHERIES COMMISSION Commercial garbage haulers can be found liable for errant trash and debris falling from transport vehicles. The State, through Wildlife and Fisheries Commission, has sole regulatory authority over operation of all watercraft […]

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OPINION NUMBER 94-295

Albert I. Donovan, Jr. Attorney General of Louisiana — Opinion RELEASED JULY 27, 1994 71-1-B — MUNICIPALITIES — Home Rule Charter R.S. 33:1181 The proposed amendment to the Charter for the City of Franklin, Ordinance No. 1062 of 1994, is consistent with the constitution and laws of the United States and of this state, and […]

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OPINION NUMBER 98-144

Honorable Sam H. Theriot Attorney General of Louisiana — Opinion APRIL 3, 1998 28-A — Elections — Qualifications Disqualifications of voters 31 — Elections — Registration of Voters LSA-R.S. 18:565 LSA-R.S. 18:521 LSA-R.S. 18:110 Failure to change voter registration to residence where a homestead exemption is claimed subjects a voter to certain challenges under the […]

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OPINION NUMBER 93-176

Mr. Thomas L. Arnold, Assessor Attorney General of Louisiana — Opinion RELEASED AUGUST 25, 1993 127 — TAXATION — Reassessment 148 — TAXATION — Property taxes — liability of persons property R.S. 47:1966 CONST 7.21(A), Mathis v. Board of Assessors, 16 So. 454 (La. 1894); Slay v. Louisiana Energy and Power Authority, 473 So.2d 51 […]

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OPINION NUMBER 02-0319A

Ms. Lee Ann E. Butler Attorney General of Louisiana — Opinion August 20, 2002 3 APPROPRIATIONS La.R.S. 47:322.38 Art. III, § 16; Art. VII, § 10 Monies in a dedicated fund remain in the dedicated fund at the end of the fiscal year unless the legislature decrees that the monies revert to the general fund. […]

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