Could a Louisiana gravity drainage board call its own acreage-tax bond election?

Plain-English summary

A state representative asked whether a gravity drainage board could call an election on an acreage tax and tax-backed bonds itself, or had to ask the parish governing authority to call it. The Attorney General concluded the district's board could call the special election. The opinion read R.S. 38:1758 as making the commissioners the district's governing authority and R.S. 38:1771 as granting that authority the election power.

The quoted election statute also described a written petition threshold that required the governing authority to call a special election, and listed information to include in the election resolution. The opinion's central answer was who held the power to call it.

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.

Common questions

Did the drainage board need the parish governing authority to call the election?

No. The AG said the board of commissioners was the district's governing authority and could call the election under R.S. 38:1771.

What question could that election put to voters?

The quoted provision addressed a forced contribution or acreage tax and debt or negotiable bonds secured by that tax.

Did the statute describe when the board had to call an election?

Yes. The provision quoted in the opinion required a special election on a written petition of one-fourth of the property taxpayers eligible to vote at it.

Background and statutory framework

The opinion identified the board created by R.S. 38:1758 as the governing authority of a gravity drainage district. It then quoted R.S. 38:1771, which assigned that governing authority the power to submit the tax and debt question to qualified taxpaying voters. The AG applied those two provisions to reject the premise that the parish governing authority had to call the election.

Citations

• LSA-R.S. 38:1758 (gravity drainage district commissioners).
• R.S. 38:1771 (special tax and bond election).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0253

Original opinion text

August 4, 2005
OPINION NUMBER 05-0253

33 ELECTIONS – Special Elections – Tax Bonds Representative Ronnie Johns
District 33
A Gravity Drainage Board is empowered under LSA-R.S.
3701 Maplewood Drive, Suite 2
38:1758 to call a special election and submit to the
qualified electors the question of levying a forced
Sulphur, LA 70663
contribution or acreage tax hereunder and incurring debt
and issuing negotiable bonds secured by the tax, pursuant
Dear Representative Johns: to R.S. 38:1771.

You are requesting an Opinion from this Office concerning the authority of gravity drainage districts to call tax elections pursuant to R.S. 38:1771.

Gravity Drainage Districts are statutorily created under Louisiana Revised Statutes Title 38 Section 1751, et seq. Section 1758 establishes the Board of Commissioners empowered to govern and control the district:

§ 1758 Board of commissioners; eligibility

All gravity drainage districts formed or created under the provisions of this Part shall be governed and controlled by five commissioners, who shall be the governing authority of the district or sub-district. These commissioners or their wives must be assessed with real estate in the district to the value of five hundred dollars, or they must be the representative of some corporation owning lands in the district to the value of five hundred dollars. The representative of a corporation may be an officer of the corporation, or may be some person not connected with the corporation as officer or stock holder, but is designated to represent the corporation by a resolution of the board of directors to that effect. Persons possessing the qualifications, or persons thus designated to represent a corporation, may be drainage commissioners, whether they be residents or non-residents. A drainage commissioner may hold the position of drainage commissioner in two or more drainage districts and may hold these positions in addition to any other office that may be held by him, and the holding of position as drainage commissioner shall not be considered in contemplation of law as dual office holding.

Page 2

Opinion No. 05-0253
Honorable Ronnie Johns
Louisiana House of Representatives
Page: -2-

You specifically inquired as to whether the Drainage Board, pursuant to R.S. 38:1771, or any other provision of the law, has the authority to call the election or must it request that the parish governing authority call the election.

§ 1771 (Submission to taxpaying voters of question of levying forced contributions or acreage tax) states:

The governing authority of any gravity drainage district or gravity sub- drainage district may call a special election and submit to the qualified taxpaying voters, or submit at any special election in the district called for other purposes, the question of levying a forced contribution or acreage tax hereunder and incurring debt and issuing negotiable bonds secured by the tax. The governing authority shall call a special election for the purpose or purposes when requested so to do by the petition in writing of one-fourth of the property taxpayers eligible to vote at the election. The election may be held on the same date and at the same election places as other elections, general or special, are held. The election shall be ordered by resolution which shall state the purpose for which the debt is to be incurred, the amount of the debt, the maximum number of years for which the bonds are to run, and the maximum rate of interest.(Emphasis added)

As stated above, the Commission is the “governing authority” of the drainage district, and as such, is empowered to call a special election.

I hope this opinion has adequately addressed your question. If you need any further information, please do not hesitate to contact this office.

Yours very truly,

CHARLES C. FOTI, JR.
ATTORNEY GENERAL

By: _________
WILLIAM P. BRYAN, III
Assistant Attorney General

CCF, Jr./WPB, III/sfj

Page 3

SYLLABUS
OPINION NUMBER 05-0253

33 ELECTIONS – Special Elections – Tax Bonds

A Gravity Drainage Board is empowered under LSA-R.S. 38:1758 to call a special election and submit to the qualified electors the question of levying a forced contribution or acreage tax hereunder and incurring debt and issuing negotiable bonds secured by the tax, pursuant to R.S. 38:1771.

Representative Ronnie Johns
District 33
3701 Maplewood Drive, Suite 2
Sulphur, LA 70663

DATE RECEIVED:

DATE RELEASED: August 4, 2005

William P. Bryan, III
Assistant Attorney General