Could a Louisiana school board transfer its school property-tax authority to a city?

Plain-English summary

In 2005, the Louisiana Attorney General concluded that Baker City School Board could not transfer part of its constitutional authority to levy school property taxes to the City of Baker. The proposed arrangement would have the city levy the tax and pay a portion to the school board, while using the rest to shift city revenue toward property taxes. The AG said La. Const. Art. VIII, Sec. 13(C) authorized these taxes only for school boards and school districts and only to support elementary and secondary schools.

The mayor's question contemplated an election of qualified city voters. The AG concluded that the constitutional provision did not authorize transferring school-tax authority to the city. A footnote recorded the mayor's assertion about differing homestead-exemption treatment and expressly said the office expressed no opinion on that assertion.

Currency note

This opinion was issued in 2005. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could Baker's school board give the city part of its school-tax power? A: No. The AG said the constitutional provision did not authorize transfer of that taxing power to a municipality.

Could the city use proceeds from that authority as general city revenue? A: The AG read the provision as limiting the authorized tax proceeds to support of elementary and secondary schools.

Would an election approving the proposal change the answer? A: The mayor's question included an election of qualified city voters. The opinion did not separately analyze voter approval; it concluded that the cited constitutional provision did not authorize the transfer.

Did the AG decide whether city taxes had a different homestead-exemption effect? A: No. A footnote expressly withheld any opinion on the mayor's assertion about that tax treatment.

Background and constitutional rule

Mayor Harold Rideau proposed shifting Baker's revenue from sales taxes toward property taxes through a transfer of school-board taxing authority. The AG quoted La. Const. Art. VIII, Sec. 13(C), which identifies school boards and districts as the taxing bodies and states that local funds are for the “support of elementary and secondary schools.” The opinion invoked Hemler v. Richland Parish School Board for strict construction of laws authorizing special taxes. It concluded that the constitutional tax authority could not be transferred to the city or used for its proposed municipal purpose.

Citations

• La. Const. Art. VIII, Sec. 13(C) (school-tax authority and purpose quoted in the opinion).
• Hemler v. Richland Parish School Board, 142 La. 133, 76 So. 585 (1917).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0013

Original opinion text

March 10, 2005
Opinion Number 05-0013

90 – POLITICAL SUBDIVISIONS
150 – TAXATION – Disposition of Special Taxes La. Const. Art. VIII, Sec. 13(C)
Honorable Harold M. Rideau
Mayor, City of Baker
Baker City School Board cannot transfer a portion of its
authority to levy taxes under La. Const. Art. VIII, Sec.
P. O. Box 707
13(C) to the City of Baker. The taxes authorized by La.
Baker, Louisiana 70704
Const. Art. VIII, Sec. 13(C) can only be levied by school
boards and school districts, and only for purpose of supporting elementary and secondary schools.
Dear Mayor Rideau:

Reference is made to your recent request for an Attorney General’s opinion, as follows:

“May the Baker City School Board, by authority of an election of the qualified electors of the City of Baker, called for that purpose, transfer a portion of its constitutionally granted authority to levy ad valorem taxes as provided in Louisiana Constitution Article 8, Section 13(C) to the City of Baker, and have the City of Baker pay to the Baker City School Board the amount currently being collected by the Baker City School Board under the above granted authority (approximately one- half of the amounts collected by the City of Baker under the proposed arrangement), as per agreement of the City of Baker and the Baker City School Board?”

According to your correspondence, an arrangement such as that described in your question would assist the City of Baker in its efforts to shift the primary source of its revenue from a sales tax based revenue stream to a property tax based stream of revenue.1

Pertinently, La. Const. Art. VIII, Sec. 13(C) provides as follows:

“Local Funds. Local funds for the support of elementary and secondary schools shall be derived from the following sources:

1
It is your assertion that such an arrangement would allow the City of Baker to take advantage of the fact that ad valorem taxes it levies are not subject to the homestead exemption, as are ad valorem taxes levied by the school board. In other words, it is your assertion that the City could realize that portion of taxes which would be sheltered from collection by the school board by the homestead exemption. We express no opinion whatsoever with regard to this assertion.

Page 2

Opinion Number 05-0013
Honorable Harold M. Rideau
Mayor, City of Baker
Page -2-

First: Each parish school board, Orleans Parish excepted, and each municipality or city school board actually operating, maintaining, or supporting a separate system of public schools, shall levy annually an ad valorem maintenance tax not to exceed five mills…

Third: For giving additional support to public elementary and secondary schools, any parish school district, or subschool district, or any municipality or city school board which supports a city system of public schools may levy an ad valorem tax for a specific purpose, when authorized by a majority of the electors…”

La. Const. Art. VIII, Sec. 13(C) only authorizes the levy of ad valorem taxes by school boards or school districts; the provision does not authorize the levy of these taxes, or the transfer of the authority to levy these taxes, to or for the benefit of a municipality such as the City of Baker or any other entity. Furthermore, La. Const. Art. VIII, Sec. 13(C) only authorizes use of the proceeds of the taxes authorized thereby for the “support of elementary and secondary schools”.

In Hemler v. Richland Parish School Board, 142 La. 133, 76 So. 585 (1917), the Louisiana Supreme Court asserted a fundamental legal principle long recognized and adhered to by this office.2 Therein, the Court stated:

“It is a familiar principle that laws authorizing taxation, or in other words, authorizing a debt to be created against the taxpayer, or his property to be taken, without his consent, are in derogation of common right; and therefore to be strictly construed. And this is especially true of laws authorizing special taxes. If, therefore, among the enumerated purposes for which a certain special tax is authorized to be levied, a certain particular purpose is not mentioned, the conclusion is inevitable that for this unnamed purpose the tax may not be levied.”

In accordance with the foregoing, it is the opinion of this office that the Baker City School Board cannot transfer a portion of its authority to levy taxes under La. Const. Art. VIII, Sec. 13(C) to the City of Baker. The taxes authorized by La. Const. Art. VIII, Sec. 13(C) can only be levied by school boards and school districts, and only for purpose of supporting elementary and secondary schools.

2
See, among others, Attorney General’s Opinions Nos. 04-0267; 03-0214; 02-0381; 01-16; 00-20; 99-347; 98- 361; 97-434; 96-494; 95-222.

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Opinion Number 05-0013
Honorable Harold M. Rideau
Mayor, City of Baker
Page -3-

We hope the foregoing is helpful. Please do not hesitate to contact this office if we can be of assistance in other areas of the law.

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

BY: ______ JEANNE-MARIE ZERINGUE BARHAM
Assistant Attorney General

CCF, jr./JMZB/dam

Page 4

Opinion Number 05-0013
Syllabus

90 – POLITICAL SUBDIVISIONS
150 – TAXATION – Disposition of Special Taxes
La. Const. Art. VIII, Sec. 13(C)

Baker City School Board cannot transfer a portion of its authority to levy taxes under La. Const. Art. VIII, Sec. 13(C) to the City of Baker. The taxes authorized by La. Const. Art. VIII, Sec. 13(C) can only be levied by school boards and school districts, and only for purpose of supporting elementary and secondary schools.

Honorable Harold M. Rideau
Mayor, City of Baker
P. O. Box 707
Baker, Louisiana 70704

Date Received:

Date Released: March 10, 2005

Jeanne-Marie Zeringue Barham
Assistant Attorney General