Narrative Opinion Summary
The case involves an appeal by the City of Baton Rouge, Parish of East Baton Rouge regarding its authority to levy a special ad valorem tax, known as the Millage, without voter approval. Initially, the City/Parish had been imposing this tax since 1959 to fund its police department's three-platoon system. A review by the Louisiana Legislative Auditor revealed a lack of constitutional or statutory authority for this tax without voter consent. Consequently, the City/Parish sought a declaratory judgment to affirm its taxing authority, but the trial court ruled against it, declaring the tax unconstitutional. The City/Parish appealed the decision, but the appeal became moot after voters approved the Millage in an April 2018 election, and the tax was certified by the Louisiana Secretary of State. Both the Legislative Auditor and the City/Parish moved to dismiss the appeal, which the court granted, effectively ending the dispute. Judge McClendon concurred with the dismissal, and the case was closed with the recall of the Rule to Show Cause as moot.
Legal Issues Addressed
Authority to Levy Taxes without Voter Approvalsubscribe to see similar legal issues
Application: The City/Parish lacked the authority to impose the Millage without voter approval, as determined by the trial court.
Reasoning: On October 22, 2017, the trial court ruled that the City/Parish could not levy the tax without voter approval, declaring the tax unconstitutional.
Mootness in Appealssubscribe to see similar legal issues
Application: The appeal was rendered moot because the Millage was subsequently approved by voters and certified, eliminating any justiciable controversy.
Reasoning: However, during the appeal process, the Legislative Auditor moved to dismiss the appeal as moot, noting that the Millage was placed on the ballot for April 28, 2018, and was approved by voters.