2011 Louisiana Laws
Revised Statutes
TITLE 13 — Courts and judicial procedure
RS 13:5724 — St. tammany parish coroner; powers and duties

§5724. St. Tammany Parish coroner; powers and duties

A. The coroner of St. Tammany Parish may own and acquire immovable property and hold such property in the name of the coroner's office.

B. The coroner of St. Tammany Parish shall directly receive all tax revenues collected from the ad valorem tax levied by the police jury of St. Tammany Parish for coroner purposes and approved by a majority of the electors of the parish at an election held for that purpose on November 2, 2004, less and except all amounts required for all payments required in connection with any bonds or other debt obligations heretofore or hereafter issued by St. Tammany Parish which are secured by and payable from the aforesaid parish tax. St. Tammany Parish and the coroner of St. Tammany Parish shall enter into a cooperative endeavor agreement to specify details concerning the aforesaid parish tax including but not limited to the following provisions:

(1) Requiring use of all tax revenues in strict conformity with the tax proposition approved by the voters.

(2) Requiring sufficient tax revenues to be paid first to St. Tammany Parish to make all payments with respect to any bonds or debt obligations heretofore or hereafter issued by St. Tammany Parish secured by the aforesaid tax, including but not limited to principal, interest, redemption premium, arbitrage rebate payments to the federal government, arbitrage rebate calculations and other administrative costs, paying agent bank fees and expenses, and annual federal disclosure fees and expenses.

(3) Setting forth permitted use of facilities financed with St. Tammany Parish bonds or other debt obligations to ensure continued tax-exempt status of any such bonds or other debt obligations.

(4) Requiring compliance with public bid laws with respect to facilities financed by the parish's bonds or other debt obligations, or by the aforesaid tax.

(5) Requiring compliance with laws relating to the security for deposits of public funds of political subdivisions.

(6) Providing with respect to issuance of future parish bonds or debt obligations secured by the parish tax.

(7) Providing with respect to title to all properties, movable and immovable, acquired with the proceeds of any bonds or debt obligations of St. Tammany Parish secured by the tax.

C. The coroner of St. Tammany Parish shall be solely responsible for the fiscal operation of the coroner's office, including all salaries or fees associated with the operation of the coroner's office; all expenses for the construction, maintenance, operation, and equipment of the property and facilities of the coroner's office; and all other expenses, fees, and operational costs of the coroner's office. Upon transfer of a portion of the proceeds of the parish tax not required to be paid directly to St. Tammany Parish and all movable and immovable property purchased by the parish on behalf of the coroner's office to the coroner, St. Tammany Parish shall be deemed to have fully and completely met its obligations as set forth in R.S. 13:5706 and 5710, and St. Tammany Parish shall not be obligated to pay any fee or cost, notwithstanding any other provisions of law to the contrary, its obligations to the coroner being limited to the payment of the revenues of the parish tax as provided for in Subsection B of this Section.

D. The coroner of St. Tammany Parish shall prepare and present to the governing authority of the parish an annual report showing the operations of his office, the monies received by the office, and the purposes for which the monies were expended. The coroner shall include in each annual report an estimate of prospective revenues and proposed expenditures and expenses for the ensuing year. The date upon which the annual report shall be presented shall be determined by the governing authority of the parish.

Acts 2007, No. 20, §1, eff. June 18, 2007; Redesignated from R.S. 33:1573.1 pursuant to Acts 2011, No. 248, §3.