Could a Louisiana village use a street-maintenance tax to pay workers to cut grass and remove litter?

Plain-English summary

The Village of Norwood asked whether it could use its share of a voter-approved parish sales tax for employees who picked up litter and cut grass around village streets and sidewalks. In 2005, the Attorney General said those tasks counted as maintenance under the proposition's street-and-sidewalk purpose, so the tax proceeds could cover their costs.

The AG limited how the tax could fund payroll. A full salary could be paid from the dedicated proceeds only if the employee worked solely on street and sidewalk construction or maintenance. If the employee also performed other village work, only the portion of time spent on the authorized street and sidewalk work could be paid from that tax. The opinion applied the proposition's stated purpose, rather than treating all general cleanup as eligible.

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

Did litter pickup and grass cutting qualify as street maintenance?

The AG said yes for work around Norwood's streets and sidewalks. It treated those tasks as typical maintenance within the purpose voters approved.

Could the village pay an entire worker's salary from the special tax?

Only if that worker spent all working time on street and sidewalk construction or maintenance, according to the opinion. For an employee with mixed duties, only the portion attributable to the authorized work could be charged to the tax.

Could the village use the tax for unrelated municipal cleanup?

The AG tied its answer to the proposition's street-and-sidewalk language and the special-tax statute's rule that proceeds be used exclusively for the purposes levied. It did not authorize unrelated cleanup work.

Background and statutory framework

District Attorney Samuel C. D'Aquilla asked about Norwood's share of a 2004 East Feliciana Parish sales tax. The voter-approved proposition dedicated that share to constructing and maintaining streets and sidewalks. La. R.S. 39:704 required special-tax proceeds to be used exclusively for the purposes for which the tax was levied. The AG concluded that nearby litter and grass work qualified as maintenance, while employee pay had to track actual authorized work.

Citations

• La. R.S. 39:704 (special-tax proceeds limited to approved purposes).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0108

Original opinion text

March 18, 2005
OPINION NUMBER 05-0108

150 TAXATION: Disposition & Proceeds of Special Tax
La. R.S. 39:704
Mr. Samuel C. D’Aquilla
District Attorney
Proceeds from special tax for “constructing and
Twentieth Judicial District
maintaining streets and sidewalks” may be
P.O. Box 338
used to clean up litter and cut grass around
streets and sidewalks.
Jackson, LA 70748

Dear Mr. D’Aquilla:

You have asked our opinion regarding the use of proceeds from a 1% sales tax levied by East Feliciana Parish in September 2004. Specifically you have asked whether the Village of Norwood, an incorporated municipality within East Feliciana Parish, may use its share of the proceeds to pay employees to clean up litter and cut grass around the streets and sidewalks of Norwood.

LSA-R.S. 39:704, which addresses the use of proceeds from a special tax, states, “The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied.” This office has consistently found that the use of proceeds of a special tax adopted at an election in the State of Louisiana is dictated solely by the language contained in the proposition approved by the voters.1

In accordance with the proposition approved by the voters of the Parish, the Village of Norwood’s share of the proceeds of this tax is to be used for “constructing and maintaining streets and sidewalks”. Webster’s Dictionary defines maintenance as “the work of keeping something in suitable working condition.” Since collecting litter and cutting grass appear to be typical activities needed to maintain sidewalks and streets, their costs may be funded with the proceeds of this tax.

This is not to say that the Village may use the proceeds to pay the full salary of an employee who performs some street and sidewalk maintenance as a part of other maintenance activities for the Village. If the tax proceeds are used to pay the whole salary of an employee, that employee must work solely on the construction and maintenance of the streets and sidewalks of Norwood. If only a portion of the

1
Atty. Gen. Op. Nos. 02-060, 99-080

Page 2

Mr. Samuel C. D’Aquilla
OPINION NUMBER 05-0108
Page 2

employee’s time is spent on the construction and maintenance of the streets and sidewalks, only that portion may be paid with the tax proceeds.

We trust this adequately addresses your request. If you have any questions, please contact our office.

With kind regards, I am

Yours very truly,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

BY: ________
DENISE B. FITZGERALD
Assistant Attorney General

CCF, JR:DBF:jv

Page 3

Mr. Samuel C. D’Aquilla
OPINION NUMBER 05-0108
Page 3

OPINION NUMBER 05-0108

150 TAXATION: Disposition and Proceeds of Special Tax
La. R.S. 39:704

Proceeds from special tax for “constructing and
maintaining streets and sidewalks” may be used to
clean up litter and cut grass around streets and
sidewalks.

Mr. Samuel C. D’Aquilla
District Attorney
Twentieth Judicial District
P.O. Box 338
Jackson, LA 70748

DATE RECEIVED:
DATE RELEASED: March 18, 2005

DENISE B. FITZGERALD
ASSISTANT ATTORNEY GENERAL