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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>