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Attorney General’s Opinions<br />
Sales Tax Exemptions<br />
Opinion: 23-0129: Pursuant to La.<br />
R.S. 47:337.10.2, Livingston Parish may<br />
adopt an ordinance exempting feminine<br />
hygiene products and diapers from<br />
parish sales and use taxes. Released:<br />
1/11/2<strong>02</strong>4<br />
Coroner’s Fees<br />
Opinion: 23-0125: The passage of a local<br />
ordinance that conflicts with State<br />
law regarding coroner pay is superseded<br />
by State law. Released: 1/5/2<strong>02</strong>4<br />
Notaries Public<br />
Opinion: 23-0111: A person who has<br />
been convicted of a felony may not be a<br />
notary public regardless of the jurisdiction<br />
of conviction unless that person has<br />
received a pardon for the conviction.<br />
Released: 1/4/2<strong>02</strong>4<br />
Local Government Budget Act<br />
Opinion: 23-0080: St. John the Baptist<br />
Parish may not amend an adopted<br />
budget for a prior fiscal year. All amendments<br />
to an adopted budget must take<br />
place in the current fiscal year as per the<br />
St. John the Baptist Parish Home Rule<br />
Charter and the Local Government Budget<br />
Act. Released: 12/20/2<strong>02</strong>3<br />
LMA/LLA Host Collaborative Trainings<br />
Throughout the month of<br />
<strong>February</strong>, the LMA and the<br />
Louisiana Legislative Auditor<br />
(LLA) will complete its series<br />
of collaborative trainings.<br />
These day-long sessions<br />
began in January and will<br />
conclude the final two sessions<br />
on <strong>February</strong> 20 and 21<br />
from 8:30 a.m. until 4:00 p.m.<br />
These sessions will cover<br />
topics ranging from “Critical<br />
Challenges Facing Municipalities,”<br />
“The Local Government<br />
Budget Act,” “Public<br />
Bid Law and Procurement,”<br />
“Open Meetings Law,” “Public<br />
Records Law,” “Managing Municipal<br />
Utility Systems,” and<br />
“Ask the LLA/LMA Experts.”<br />
For more information, and<br />
to register, visit the LMA<br />
website, click on ‘Events,’<br />
and then ‘Upcoming Events.’<br />
Non-members can register<br />
by utilizing the QR Code.<br />
LMR | FEBRUARY 2<strong>02</strong>4 Page 11