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LMR July 2023

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Attorney General’s Opinions<br />

Ad Valorem Taxes<br />

Opinion: 23-0052: Property owned by a religious organization<br />

must meet the requirements set forth in La. Const. art.<br />

VII, §21(B)(1)(a)(i) to be exempt from ad valorem taxation.<br />

Released: 6/7/<strong>2023</strong><br />

Cooperative Endeavor Agreements<br />

Opinion: 23-0063: The Lafourche Parish Government may<br />

enter into a cooperative endeavor agreement with either<br />

the Lafourche ARC Taxing District or the Lafourche ARC private<br />

non-profit corporation, separately or in combination,<br />

for a public purpose for use of tax proceeds received by the<br />

parish that comports with the language of the tax call. Released:<br />

6/5/<strong>2023</strong><br />

Opinion: 23-0062: West Baton Rouge Parish Government<br />

and West Baton Rouge Parish Law Enforcement District may<br />

enter into a written CEA, for the purposes of constructing<br />

a road on property owned by the District in compliance<br />

with La. Const. arts.VI, § 20 and VII, §14(C). Furthermore, the<br />

agreement may provide for the donation and use of parish<br />

employees and equipment for the purposes of completing<br />

a road, provided the agreement complies with La. Const. art.<br />

VII, §14(B) and La. R.S. 33:4712.18. Released: 5/30/<strong>2023</strong><br />

CMAR Procurement<br />

Opinion: 23-0032: The provisions of the City of Mandeville’s<br />

home rule charter and the Louisiana Local Government<br />

Budget Act set forth the applicable budgetary requirements<br />

for capital improvements undertaken pursuant to the Construction<br />

Management at Risk project delivery method. Released:<br />

5/26/<strong>2023</strong><br />

Dual Officeholding<br />

Opinion: 23-0033: The provisions of the Dual Officeholding<br />

and Dual Employment Law do not prohibit a member of the<br />

Caddo Parish Board of Election Supervisors from serving as<br />

the City of Shreveport Director of Council Affairs. Released:<br />

5/25/<strong>2023</strong><br />

Opinion: 23-0022: The provisions of the Dual Officeholding<br />

and Dual Employment Law do not prohibit a member of the<br />

Board of Aldermen of the Town of Lockport from serving as<br />

a member of the Board of Commissioners of the Lafourche<br />

Parish Hospital Service District No. 2. Released: 5/2/<strong>2023</strong><br />

Opinion: 23-0038: The provisions of the Dual Officeholding<br />

and Dual Employment Law do not prohibit a member of<br />

the Calcasieu Parish School Board from serving as the City of<br />

Westlake Public Works Director. Released: 4/24/<strong>2023</strong><br />

Bond Forfeiture<br />

Opinion: 23-0044: A court order is required for a clerk of<br />

court to cancel a judgment of forfeiture on an appearance<br />

bond. Released: 5/18/<strong>2023</strong><br />

Sign Ordinances<br />

Opinion: 23-0023: The advertisement<br />

in question<br />

would fall into the category<br />

of “political advertising by a<br />

candidate for public office.” It<br />

is unlikely that the ordinance<br />

withstands constitutional<br />

muster pursuant to provisions<br />

protecting Free Speech.<br />

Released: 5/9/<strong>2023</strong><br />

Magnet Fishing<br />

Opinion: 23-0042: Louisiana<br />

law enforcement may employ<br />

Jeff Landry,<br />

Attorney General<br />

La. R.S. 14:100.1 to both stop and cite people conducting magnet<br />

fishing when that activity is causing disruptions to traffic<br />

or a hazard to individuals on roads, waterways, or sidewalks.<br />

In addition, materials recovered by magnet fishermen from<br />

the navigable waters of the State belong to the State through<br />

the principle of accession. Thus, the use of these materials for<br />

private gain is akin to the appropriation of public resources in<br />

violation of the law. Finally, any materials recovered from the<br />

State’s navigable waterways of an archaeological nature must<br />

be acquired pursuant to a permit from the Louisiana Division<br />

of Archaeology. Released: 5/5/<strong>2023</strong><br />

Coroner Funding<br />

Opinion: 23-0040: Only a coroner, deputy coroner, or assistant<br />

coroner may issue a permit for cremation after the necessary<br />

investigation. Finally, coroners do not have the authority<br />

to seek compensation from families or funeral homes for issuing<br />

a permit for cremation. Released: 6/5/<strong>2023</strong><br />

Opinion: 23-0008: The St. Tammany Parish Coroner’s Office<br />

(“Coroner”) is not prohibited from collecting funds authorized<br />

by law, including but not limited to those set forth in La. R.S.<br />

13:5722, unless the collection of those funds would be duplicative<br />

of funding provided for by La. R.S. 13:5726. The Coroner<br />

is prohibited from transferring funds to a nonprofit organization<br />

without making a determination that such a use of funds<br />

constitutes an authorized divestiture of public funds. Finally,<br />

no authorization exists for the St. Tammany Parish Government<br />

to collect an administrative fee from the proceeds of any<br />

La. R.S. 13:5722 amount collected on behalf of the Coroner.<br />

Released: 4/17/<strong>2023</strong><br />

Term Limits<br />

Opinion: 23-0021: The Board of Aldermen of the City of Ponchatoula<br />

has the power to submit for referendum vote a proposition<br />

to limit the terms of office of its elected officials pursuant<br />

to La. Const. art. VI, § 7(A), upon the passage of which it<br />

may establish term limits by ordinance. Released: 4/17/<strong>2023</strong><br />

Page 8<br />

<strong>LMR</strong> | JULY <strong>2023</strong>

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