Terms Used In Louisiana Revised Statutes 13:5727

  • Jurisprudence: The study of law and the structure of the legal system.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.

            A. Notwithstanding any other law or jurisprudence to the contrary, the governing authority of the parishes as provided by Subsection B of this Section shall allow and assist any elected coroner in those parishes to seek and place on the election ballot a ten year renewable tax of up to three mills of ad valorem tax revenue to be paid for the sole operation of the office of the coroner, and passage of such ad valorem tax shall relieve the parish from any further funding obligation. This millage rate election shall be based on the budget of the coroner to provide for legislative mandated services, and the population of the parish which shall yield a millage value for taxation, subject to approval by a majority of the electors of the parish.

            B. The parishes subject to this Section include: Allen Parish, Bienville Parish, Bossier Parish, Caldwell Parish, Cameron Parish, Claiborne Parish, Concordia Parish, DeSoto Parish, East Carroll Parish, East Feliciana Parish, Franklin Parish, Grant Parish, Jackson Parish, LaSalle Parish, Lincoln Parish, Madison Parish, Morehouse Parish, Natchitoches Parish, Plaquemines Parish, Pointe Coupee Parish, Red River Parish, Richland Parish, Sabine Parish, St. Helena Parish, St. James Parish, St. Landry Parish, Tensas Parish, Union Parish, Webster Parish, West Baton Rouge Parish, West Feliciana Parish, and Winn Parish.

            Acts 2022, No. 403, §1,