What police and public-safety costs could Slidell pay with its dedicated sales tax?

Plain-English summary

Slidell asked how it could spend sales-tax proceeds dedicated in part to "the operation costs of police protection and public safety." The 2013 opinion interpreted police protection as an organized civil force that maintained order, prevented and detected crime, and enforced laws to preserve people from harm. It interpreted public safety as the welfare and protection of the general public, ordinarily a government responsibility.

The AG did not approve whole departments or named expenses. It said every proposed use had to be examined against the voter-approved proposition and declined to decide whether city court, animal control, building safety, or public works qualified without the details of the proposed spending.

Currency note

This opinion was issued in 2013. 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.

Historical summary

City finance and police officials

At the time, the opinion's broad dictionary-based definitions helped describe the dedication. The AG still made the proposition's voter-approved language controlling for each particular expenditure.

Slidell taxpayers

The opinion quoted Louisiana law that special-tax proceeds were a trust fund "to be used exclusively for the objects and purposes for which the tax was levied." It said the controlling factor was the understanding reasonably ascribed to the voting population as a whole.

Common questions

Could Slidell use the dedicated tax for police operations?

The AG said the dedication covered operation costs of police protection, which it described as an organized force maintaining order, preventing and detecting crime, and enforcing the law.

Did the opinion authorize spending the tax on city court or animal control?

No specific approval was given. The requester named city court, animal control, building safety, and public works. The AG said he could not decide whether a proposed expense qualified without its specific details.

How was a proposed expense to be evaluated?

The AG said it must be examined in light of the proposition's wording and what voters as a whole reasonably understood when approving it.

Background and statutory framework

La. R.S. 39:704 required dedicated special-tax proceeds to be used only for their approved purposes. The opinion also cited Louisiana cases requiring strict construction of special-tax authorizations. To interpret the dedication's terms, it quoted dictionary definitions of police, protection, and public safety.

Citations

• La. R.S. 39:704: exclusive-use rule for special-tax proceeds.
• Local Number 1442 v. Crowley, 2009 WL 1384977: voter-understanding point cited in the opinion.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/13-0024

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain — the linked PDF is authoritative.

~hth~ of lIToutshnm
DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE
70804-9005
JAMES D. "BUDDY" CALDWELL
ATIORNEY GENERAL

May 29,2013
OPINION 13-0024
150 - TAXATION
La. R.S. 39:704
Mr. Randy Smith
Sales and use tax proceeds dedicated, in part, to pay for "the operation
Chief of Police
costs of police protection and public safety," may be used by the City of
Slidell Police Department
Slidell for (1) an organized civil force for maintaining order, preventing
and detecting crime, and enforcing the laws to preserve from injury or
2112 Sgt. Alfred Dr.
harm and (2) the welfare and protection of the general public, usually
Slidell, Louisiana 70458
expressed as a governmental responsibility.

Dear Chief Smith:

Your request for an Attorney General's Opinion regarding the use of certain tax proceeds has been assigned to me for research and reply.

You indicate that the City of Slidell levies a sales and use tax that is dedicated, in part. to pay for "the operation costs of police protection and public safety." You ask that we define the scope of the terms "police protection" and "public safety" within the proposition.

Pertinently, Louisiana law provides that 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. 1 Additionally, Louisiana jurisprudence provides that special tax authorizations must be strictly construed. 2

In order to determine whether the proposed use of the tax proceeds is appropriate, it must be determined what the voters intended when they approved the proposition dedicating the tax revenues. in part. to pay for "the operation costs of police protection and pUblic safety." The controlling factor in making this deterrriination is the understanding that can reasonably be ascribed to the voting population as a whole. 3

La. R.S. 39:704.
2 Police Jury of the Parish of Acadia v. All Taxpayers, et al., 95-145 (La. App. 3 rd Cir. 3/29/95).653 So.2d 94. rehearing denied; Hemler v. Richland Parish School Board, 76 So. 585 (La. 1917); Watkins v.
Ouachita Parish School Board. 136 So. 591 (La. 1931); Hodnett v. Monroe City School Board, 277 SO.2d 598 (La. App. 2nd Cir. 1972) and Brock v. St. James Parish Council, 407 SO.2d 1265 (La. App. 4th Cir.
1981), writ denied.
3 Local Number 1442 v. Crowley, 2009 WL 1384977 (La.), 2008-1392 (La. 5/5/09), citing Denham Springs Economic Development Dist., 04-1674 at p. 15,894 So.2d at 335.

Page 2

Mr. Randy Smith
Opinion 13-0024
Page -2­

According to the Random House Unabridged Dictionary, "police" is defined, in pertinent part, as "an organized civil force for maintaining order, preventing and detecting crime, and enforcing the laws.,,4 Additionally, "protection" is defined, in pertinent part, as "the act of protecting or the state of being protected; preservation from injury or harm."5

Further, in Black's Law Dictionary (9th ed: 2009), "public safety" is defined in Black's Law Dictionary as "the welfare and protection of the general public, usually expressed as a governmental responsibility."

As such, it is the opinion of this office that these sales and use tax proceeds may be used, in part, by the City of Slidell for (1) an organized civil force for maintaining order, preventing and detecting crime, and enforcing the laws to preserve from injury or harm and (2) the welfare and protection of the general public, usually expressed as a governmental responsibility.

Finally, we note that you also ask whether the sales and use tax proceeds may be used, for example, to fund the Slidell City Court, Animal Control, Building Safety, or Public Works. Nevertheless, every proposed expenditure must be examined in light of the proposition language. Therefore, without knowing the specific details of a proposed expenditure, we cannot determine whether it would be permissible under the tax proposition.

We trust this adequately responds to your request. However, if our office can be of further assistance, please do not hesitate to contact us.

Yours very truly,

JAMES D. "BUDDY" CALDWELL
Attorney General

B~;r· 14-~
BENJAMIN A. HUXEN II
Assistant Attorney General
JDC/BAH II

4
Dictionary.com, Dictionary.com Unabridged, Random House, Inc. http://dictionary.reference.com/browse/police (last visited: March 26, 2013) 5 Dictionary.com, Dictionary.com Unabridged, Random House, Inc. http://dictionary.reference.com/browse/protection (last visited: March 26, 2013)