Louisiana Attorney General Reports August 22, 2007 (Opinion Number)

Dear Mr. Honeycutt: You requested an Attorney General's opinion regarding expenditures by the Parks Recreation District No. 3 of Livingston Parish ("District"). You question whether the District may use operating funds derived from a 15 mills tax for recreation related construction or capital improvements. The authority for the District to levy such a tax is found in La.R.S.