JAMES
D.
"BUDDY"CALDWELLATTORNEYGENERAL
Ms.ErinKuehlSt.BernardParishLibraryBoardofControlPresident8126SaroLaneSt.Bernard,LA70085DearMs.Kuehl:
~tat£of1Gnuisiatta
DEPARTMENTOFJUSTICE
P.O.BOX94005
BATONROUGE
70804-9005
OCT15
2009
OPINION08-0057
3Appropriations8-ABondIssue-PoliticalSubdivisions33Elections-SpecialElections-TaxBonds129Taxation-Levy&Assessment(advaloremtaxes)l.a.R.S.29:721
etseq.;
La.R.8.39:704,705La.Atty.Gen.Gp.Nos.06-0160,98-287,97-434,96-494,89-369,88·
601.
81.BernardParishmayallocateParishfundsandpropertyasitdeemsnecessary,butmayonlydososubjecttoLouisianalaw,whichprovidesthattheproceedsofanyspecialtaxshallconstituteatrustfundtobeusedexclusivelyfortheobjectsandpurposesforwhichthetaxwaslevied.Absentavoter-approvedrededicationofthefundingorpropertyderivedfromthespeciallibrarytaxandbondswhichwasapprovedbythevotersin81.BernardParishonMay2,1962,81.BernardParishmustonlyusetheseassetsinamannerconsistentwiththeintentoftheapprovedpropositions.
OnbehalfoftheSt.BernardParishLibraryBoardofControl("Board"),youhaverequestedanopinionoftheAttorneyGeneralregardingSt.BernardParish's("Parish")useofaspecificlibrarybuildingaswellasthelandonwhichthebuildingislocated.Inyourrequest,youstatethat,post-Katrina,theParishconvertedtheexistinglibrarybuildingintoofficespacefortheSt.BernardDepartmentofPublicWorks.Youspecificallyaskwhethertheparishgovernmentcan"appropriatethelandandthebuildingwithoutfair-marketcompensationtothelibraryorwithoutprovidingalibrarybuildingofequalsizeandpresence."Inadditiontoyourrequest,youhaveprovidedthisofficewithminutesfromalibraryboardmeetingconductedonDecember12,1963,a1963LegislativeAuditor'sReport,a1988independentaudit,selectaccountingrecordsofSt.BernardParishfor2007,andthespecifictaxpropositionsfrom1962whichillustratethatthelandinquestionwas,infact,purchasedwithdedicatedlibrarytaxrevenues.Youhavealsoinformedourofficethatthelibraryiscurrentlybeingoperatedoutofa"trailer,"theSt.BernardParishDepartmentofPublicWorksstilloccupiestheformerlibrary,andthattheparishappearstohavenointentionsofreturningthelibrarylandandbuildingtolibrarypurposes.Infurthersupportofthis,youreferencethe2007closingjournalentriesfortheParishwhichactuallyremovethelibrarylandandbuildingaslibraryassets.YouhavealsoprovidedthisofficewithSt.BernardParishCouncilResolution#66-07-07("Resolution"),enactedinJuly2007,whichprovided,intheaftermathofHurricaneKatrina,thattheSt.BernardParishLibrary("Library")wasrelocatedtoaninterimlocationpursuanttoagenerousofferofassistancebytheGatesFoundation.TheResolutionfurtherstatedthattheinterimassistancewouldbeprovidedtothelibraryinsustaininglimitedlibrary
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