FILE:  DFA

Cf:  DFD

LOCAL TAX REVENUES

The St. Martin Parish School Board shall annually adopt a resolution by June 1, unless an extension is granted in writing by the assessor, levying such ad valorem school taxes as may be authorized by the Constitution, the laws of the State of Louisiana, and the voters of the parish, including such taxes necessary to meet the principal and interest on outstanding bonds, and shall forward such resolution to the assessor for the school district.

Special tax elections shall be called for the electors of the district to vote on renewal of existing taxes and/or for additional tax millage for school purposes may be called as provided by state law.

On the date and at the hour and place specified in the notice of election, the School Board, in public session, shall examine and canvass the returns and declare the result of the election.  The result shall be promulgated by one publication in the official journal of the School Board.

WAIVER OF SALES TAX PENALTIES

Recommendations by the Superintendent and/or staff for waiver of sales tax penalties shall be presented to the School Board whenever the request is in excess of $250.  Requests for waiver of any penalty below $250 as recommended and approved by the Superintendent and/or staff shall be submitted to the School Board as information items only.

Revised:  April, 2004

Ref:    Constitution of Louisiana. Art. VI, Sec. 29, Sec. 32, Art. VIII, Sec. 13(c)

La. Rev. Stat. Ann. §§17:98, 17:1373, 47:338.84, 47:1705

Board minutes, 11-5-03

St. Martin Parish School Board