Cf:  DFD





The Avoyelles Parish School Board shall annually adopt a resolution 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 of Avoyelles Parish.


Special tax elections shall be called for the electors of the parish to vote on renewal of existing taxes and/or for additional tax millage for school purposes may be called as provided by state law.  The assessment of penalties on delinquent sales tax payments and the process for appeal to the School Board shall be in accordance with state law.


On the date and at the hour and place specified in the notice of election, the 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 Board.




The proceeds of the Special Maintenance Tax Fund shall be divided according to an average of the assessment percentage and student enrollment percentage on a ward basis where a school exists after deducting the following:  an amount for salaries and benefits of the maintenance crew, and 10% for maintenance of the facilities identified as parish facilities.




The surplus from the collection of the sales tax in any fiscal year may be distributed to the employees of the Board according to a formula adopted by the 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, 47:1705

Board minutes, 9-5-67, 2-4-75, 10-5-76, 2-21-78, 8-1-78, 8-9-78, 10-3-78, 10-16-79, 2-20-79


Avoyelles Parish School Board