FILE:  D-3.1

Cf:  D-3.3

LOCAL TAX REVENUES

The Central Community School Board shall annually adopt a resolution by June 1, or as soon thereafter as possible, provided the parish assessor has received approval of the tax roll from the Louisiana State Tax Commission and Legislative Auditor, levying parish school taxes as authorized by the Constitution, the laws of the State of Louisiana and the voters of the community, including taxes to meet the principal and interest on outstanding bonds, and shall forward such resolution to the assessor of East Baton Rouge Parish.

Special tax elections shall be called for the electors of the school district to vote on renewal of existing taxes and/or for additional tax millage for school purposes 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 results of the election.  The results shall be promulgated by one publication in the official journal of the School Board.

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, 47:338.113, 47:338.142, 47:1705

Central Community School Board