2020-08-20 SP

LINCOLN PARISH SCHOOL BOARD

Ruston, Louisiana

SPECIAL CALLED SESSION

Thursday, August 20, 2020 10:00 a.m.

The Lincoln Parish School Board met in Special Called Session on Thursday, August 20, 2020, at 10:00 a.m. at the STEM Center, 525 Tarbutton Road, Ruston, Louisiana. Members present were Mr. Otha Anders, Ms. Donna Doss, Mr. David Ferguson, Mr. Danny Hancock, Ms. Lynda Henderson, Mr. George Mack, Jr., Mr. Joe Mitcham, and Ms. Susan Wiley.

Ms. Debbie Abrahm, Ms. Lisa Best, Dr. David Gullatt, and Mr. Hunter Smith were absent.

President Joe Mitcham called the meeting to order, and gave the invocation. Superintendent Mike Milstead led in the Pledge of Allegiance to the American flag. Mr. Mitcham welcomed board members, staff, and guests to the meeting.

Upon a motion by Mr. Anders, seconded by Ms. Wiley and Mr. Ferguson ,the Board unanimously voted to adopt the agenda as presented.

Ms. Henderson entered the meeting at 10:03 a.m.

Mr. Milstead reminded the Board that this was an important day for the district and for our employees in the district to canvass the returns and declare the results from the August 15 vote that passed a one-half of one percent sales tax. He then turned the floor over to Bond Attorney, Grant Schlueter.

In order to canvass returns for the successful election on August 15, 2020, to authorize the levy of a sales tax and use therein, the Board must adopt a resolution according to Mr. Schlueter. Total votes cast for the SALES TAX Proposition were: 2,373 FOR and 2,070 AGAINST; therefore, it was APPROVED by a majority of 303 votes.

Upon a motion by Ms. Doss, seconded by Mr. Hancock, the Board unanimously voted by roll call to adopt the Resolution canvassing the returns and declaring the result of the election in the SALES TAX Proposition on Saturday, August 15, 2020, as follows:

The following resolution was offered by Donna Doss and seconded by Danny Hancock:

RESOLUTION

A resolution providing for canvassing the returns and declaring the results of the special election held in the Parish of Lincoln, State of Louisiana, on Saturday, August 15, 2020, to authorize the levy of a sales and use tax therein.

BE IT RESOLVED by the Parish School Board of the Parish of Lincoln, State of Louisiana (the "Governing Authority"), acting as the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), that:

SECTION 1. Canvass. This Governing Authority does now proceed in open and public session to examine the official tabulations of votes cast at the special election held in the Parish of Lincoln, State of Louisiana, on SATURDAY, AUGUST 15, 2020 (the “Election”), to authorize the levy of a sales and use tax therein pursuant to the following proposition (the “Proposition”):

PROPOSITION

(SALES TAX)

Shall the Parish School Board of the Parish of Lincoln, State of Louisiana (the "School Board"), be authorized to levy and collect a tax of one-half of one percent (1/2%) (the "Tax"), in perpetuity, commencing July 1, 2020, upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and on sales of services in the Parish of Lincoln (the "Parish"), all as provided by law (an estimated $4,600,000 reasonably expected at this time to be collected from the levy of the Tax for an entire year), with the proceeds of the Tax (after paying the reasonable and necessary costs and expenses of collecting and administering the Tax), to be dedicated and used for the purpose of giving additional support to the public elementary and secondary schools in the Parish, including, but not limited to: (i) providing enhanced security at all public schools and facilities in the system, including a school resource officer (SRO) at each school, which SRO shall be a commissioned law enforcement officer and (ii) salaries and benefits of teachers and other public school employees?

This Governing Authority does further proceed to examine and canvass the returns of the Election thereof.

SECTION 2. Election Results. According to the official certified tabulation of votes cast at said Election, there was a total of 2,373 votes cast IN FAVOR OF the Proposition and a total of 2,070 votes cast AGAINST the Proposition, resulting in a majority of 303 votes cast IN FAVOR OF the Proposition. The Proposition was therefore duly CARRIED by a majority of the votes cast by the qualified electors voting at the Election.

SECTION 3. Promulgation of Election Result. The results of said election shall be promulgated by publication in the manner provided by law, only after receipt from the Secretary of State’s office of the actual costs of the election, as required by Act 205 of the Regular Session of the Legislature of Louisiana for the year 2019. SECTION 4. Declaration. The foregoing results of the Election are hereby declared by this Governing Authority and shall be published as required by law. SECTION 5. Procès Verbal. A ProcèsVerbal of the canvass of the returns of the Election shall be made and a certified copy thereof shall be forwarded to the Secretary of State, Baton Rouge, Louisiana, who shall record the same in his office; another certified copy thereof shall be forwarded to the Clerk of Court and Ex-Officio Recorder of Mortgages in and for the Parish of Lincoln, who shall record the same in the Mortgage Records of said Parish; and another copy thereof shall be retained in the archives of this Governing Authority.

This resolution having been submitted to a vote, the vote thereon was as follows:

Member Yea Nay Absent Abstaining

Susan Wiley x _____ _____ _____

David Ferguson x _____ _____

David Gullatt _____ x _____

Donna Doss x _____ _____

Danny Hancock x ____ _____

Joe Mitcham x _________ _____

Hunter Smith _____ x _____

Lisa Best __ x _____

Lynda Henderson x _____ _____ _____

Otha Anders x _____ _____ _____

George Mack, Jr. x _____ _____ _____

Debbie Abrahm _____ _x____ _____

And the resolution was declared adopted on this, the 20^th day of August, 2020.

/s/ Mike Milstead /s/ Joe E. Mitcham, Jr.

Secretary President

PROCÈS VERBAL OF THE CANVASS OF THE VOTES CAST AT THE SPECIAL ELECTION HELD IN THE PARISH OF LINCOLN, STATE OF LOUISIANA, ON SATURDAY, AUGUST 15, 2020.

BE IT KNOWN AND REMEMBERED that on Thursday, August 20, 2020, at 10:00 a.m., at the STEM Center Building, 525 Tarbutton Road, Ruston, Louisiana, the Parish School Board of the Parish of Lincoln, State of Louisiana (the "Governing Authority"), acting as the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), and being the authority ordering the special election held therein on Saturday, August 15, 2020, with the following members present:

Otha Anders, Donna Doss, David Ferguson, Danny Hancock, Lynda Henderson, George Mack, Jr., Joe Mitcham, and Susan Wiley;

There being absent: Debbie Abrahm, Lisa Best, David Gullatt, and Hunter Smith;

did, in open and public session, examine the official certified tabulations of votes cast at the said election, and did examine and canvass the returns of the said election, there having been submitted at said election the following proposition, to wit:

PROPOSITION

(SALES TAX)

Therefore, the Governing Authority did declare and proclaim and does hereby declare and proclaim in open and public session that the Proposition as hereinabove set forth was duly CARRIED by a majority of the votes cast by the qualified electors voting at the said special election held in the Parish on Saturday, August 15, 2020.

Results by precinct are available from the Secretary of this Governing Authority during regular business hours or via the Louisiana Secretary of State’s website (voterportal.sos.la.gov).

Exhibit "A" attached hereto and made a part of this Procès Verbal is a copy of the Notice of Special Election and proof of publication thereof.

THUS DONE AND SIGNED at Ruston, Louisiana, on this, the 20^th day of August, 2020.

ATTEST: /s/ Joe E. Mitcham, Jr.

President

/s/ Mike Milstead

Secretary

NOTICE OF SPECIAL ELECTION

Pursuant to the provisions of a resolution adopted by the Parish School Board of the Parish of Lincoln, State of Louisiana (the "Governing Authority"), acting as the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), on October 1, 2019, NOTICE IS HEREBY GIVEN that a special election will be held within the Parish on SATURDAY, MAY 9, 2020, and that at the said election there will be submitted to all registered voters in the Parish qualified and entitled to vote at the said election under the Constitution and Laws of the State of Louisiana and the Constitution of the United States, the following proposition, to-wit:

PROPOSITION

(SALES TAX)

Said special election will be held at each and every polling place in the Lincoln Parish, which polls will open at seven o'clock (7:00) a.m. and close at eight o'clock (8:00) p.m., in accordance with the provisions of La. R.S. 18:541.

The polling places at the precincts in the Parish are hereby designated as the polling places at which to hold the said election, and the Commissioners-in-Charge and Commissioners, respectively, shall be those persons designated according to law.

The estimated cost of this election as determined by the Secretary of State based upon the provisions of Chapter 8-A of Title 18 and actual costs of similar elections is $48,000.

The said special election will be held in accordance with the applicable provisions of Chapter 5, Chapter 6-A and Chapter 6-B of Title 18 of the Louisiana Revised Statutes of 1950, as amended, and other constitutional and statutory authority, and the officers appointed to hold the said election, as provided in this Notice of Special Election, or such substitutes therefor as may be selected and designated in accordance with La. R.S. 18:1287, will make due returns thereof to said Governing Authority, and NOTICE IS HEREBY FURTHER GIVEN that the Governing Authority will meet at its regular meeting place, the Parish School Board Office, 410 S. Farmerville Street, Ruston, Louisiana, on TUESDAY, MAY 12, 2020, at SIX O'CLOCK (6:00) P.M., and shall then and there in open and public session proceed to examine and canvass the returns and declare the result of the said special election. All registered voters of the Parish are entitled to vote at said special election and voting machines will be used.

THUS DONE AND SIGNED at Ruston, Louisiana, on this, the 1^st day of October, 2019.

ATTEST: /s/ Joe E. Mitcham, Jr.

President

/s/ Mike Milstead

Secretary

PROCLAMATION

I, the undersigned President of the Parish School Board of the Parish of Lincoln, State of Louisiana, the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), do hereby declare, proclaim and announce that the proposition submitted at the special election held in the Parish on Saturday, August 15, 2020, was CARRIED by a majority of the votes cast at the said special election, all as described and set out in the above Procès Verbal.

THUS DONE AND SIGNED at Ruston, Louisiana, on this, the 20^th day of August, 2020.

/s/ Joe E. Mitcham, Jr.

President

DECLARATION OF ELECTION RESULTS

Be it known and declared that the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), did meet in open and public session to examine the official certified tabulations of votes cast at the special election held in the Parish on Saturday, August 15, 2020 , and did examine and canvass the returns of the said election, there having been submitted at said election the following proposition, to wit:

PROPOSITION

(SALES TAX)

There was found by said count and canvass that there was a total of 2,373 votes cast IN FAVOR OF the Proposition and a total of 2,070 votes cast AGAINST the Proposition, as hereinabove set forth, and that there was a majority of 303 votes cast IN FAVOR OF the Proposition as hereinabove set forth. Therefore, it has been declared by the governing authority of the Parish that the proposition as hereinabove set forth was duly CARRIED by a majority of the votes cast by the qualified electors voting at the said special election held in the Parish on Saturday, August 15, 2020. Results by precinct are available from the Secretary of the governing authority of the Parish during regular business hours or via the Louisiana Secretary of State’s website (voterportal.sos.la.gov). The actual cost of the election as determined by the Louisiana Secretary of State in accordance with the provisions of Chapter 8-A of Title 18 of the Louisiana Revised Statutes of 1950, as amended, is $_______ (to be inserted when made available by said Secretary of State).

Lincoln Parish School Board

STATE OF LOUISIANA

PARISH OF LINCOLN

I, the undersigned Secretary of the Parish School Board of the Parish of Lincoln, State of Louisiana (the "Governing Authority"), acting as the governing authority of the Parish of Lincoln, State of Louisiana, for school purposes (the "Parish"), do hereby certify that the foregoing pages constitute a true and correct copy of the proceedings and Procès Verbal made by said Governing Authority on August 20, 2020, providing for canvassing the returns and declaring the results of the special election held in the Parish on August 15, 2020, to authorize the levy of a sales and use tax therein.

IN FAITH WHEREOF, witness my official signature at Ruston, Louisiana, on this, the 20^th day of August, 2020.

Mike Milstead

Secretary

Mr. Schlueter explained to the Board that the next item was to actually levy the sales tax that has been approved by the voters. It is an Ordinance that provides for a levy of one-half of one percent (1/2) in accordance with the proposition approved by the voters.

The start date for the tax will be October 1, 2020. He read the caption of the Ordinance stating it was not necessary to read the entire Ordinance, which follows:

The following ordinance was offered for adoption by Otha Anders and seconded by Lynda Henderson:

ORDINANCE

An ordinance providing for the levy within the Parish of Lincoln, State of Louisiana, effective October 1, 2020, of a one-half of one percent (1/2%) sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and on sales of services in said Parish, providing for the assessment, collection, payment thereof and the dedication of the proceeds of said tax and the purpose for which the proceeds of the tax may be expended, such tax having been authorized at a special election held in said Parish on August 15, 2020.

WHEREAS, under the provisions of Article VI, Section 29 of the Constitution of the State of Louisiana of 1974, and other constitutional and statutory authority and an election held on August 15, 2020, the Parish School Board of the Parish of Lincoln, State of Louisiana (the "School Board"), is authorized to levy and collect within Lincoln Parish from and after October 1, 2020, a one-half of one percent (1/2%) sales and use tax (the “Tax”), upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services as defined in applicable statutory authority, pursuant to the following proposition which was approved at said election held on August 15, 2020:

PROPOSITION (SALES TAX)

(i) providing enhanced security at all public schools and facilities in the system, including a school resource officer (SRO) at each school, which SRO shall be a commissioned law enforcement officer and (ii) salaries and benefits of teachers and other public school employees?

WHEREAS, in compliance with the aforesaid constitutional and statutory authority and said special election of August 15, 2020, it is the desire of this School Board to provide for the levy and collection of the Tax and to provide for distribution of the proceeds thereof and other matters in connection therewith as hereinafter provided in this ordinance;

NOW, THEREFORE, BE IT ORDAINED by the Parish School Board of the Parish of Lincoln, State of Louisiana (the “School Board”), that:

SECTION 1. Imposition. Pursuant to the authority of a special election held in the Parish of Lincoln, State of Louisiana (the “Parish”), on August 15, 2020, the Tax is hereby levied upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, and on the sales of services in the Parish, as defined by law. The Uniform Local Sales Tax Code, as enacted by Act 73 of the 2003 Regular Session of the Louisiana Legislature and as it may be amended, shall apply in the assessment, collection, administration and enforcement of the Tax, the provisions of which are hereby incorporated by reference.

SECTION 2. Rate of Tax. The Tax is levied at the rate of one-half of one percent (1/2%) of the sales price of each item or article of tangible personal property when sold at retail in the Parish, the Tax to be computed on gross sales for the purpose of remitting the amount of tax due to the Parish, and to include each and every retail sale. The Tax is levied at the rate of one-half of one percent (1/2%) of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in the Parish, provided there shall be no duplication of the Tax. The Tax is levied at the rate of one-half of one percent (1/2%) of the gross proceeds derived from the lease or rental of tangible personal property, as defined by law, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the said business, or of the monthly lease or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal property. The Tax is levied at the rate of one-half of one percent (1/2%) of the amount paid or charged for taxable services, as defined by law, performed in the Parish.

SECTION 3. Effective Date. The Tax shall be effective on October 1, 2020.

SECTION 4. Term. The Tax shall remain in effect without limit as to term or duration.

SECTION 5. Purposes. The proceeds of the Tax shall be used for the purposes set forth in the proposition approved by the voters in the special election held in the Parish on August 15, 2020, authorizing the Tax, which proposition is set forth in the preamble hereto.

SECTION 6. Vendor’s Compensation. For the purpose of compensating the dealer in accounting for and remitting the Tax levied by this ordinance, each dealer shall be allowed two percent (2%) of the amount of Tax due and accounted for and remitted to the Parish’s collector in the form of a deduction in submitting its report and paying the amount due by the dealer, provided the amount due was not delinquent at the time of payment, and provided the amount of any credit claimed for taxes already paid to a wholesaler shall not be deducted in computing the commission allowed the dealer hereunder.

SECTION 7. Exclusions and Exemptions. The School Board adopts none of the optional exclusions or exemptions allowed by State sales and use tax law, nor does this School Board adopt any exclusions or exemptions authorized by legislation enacted under Article VI, Section 29 (D)(1) of the Constitution of the State of Louisiana of 1974, that are not allowed as an exclusion or exemption from State sales and use tax. Included within the base of the Tax is every transaction, whether sales, use, lease or rental, consumption, storage or service, with no exclusions or exemptions except for those mandated upon political subdivisions by the Constitution or statutes of the State of Louisiana, including the Act.

SECTION 8. Interest on Unpaid Amount of Tax Due. As authorized by La. R.S. 47:337.69, the interest on unpaid amounts of the Tax which are due shall be at the rate of one and one-fourth percent (1-¼%) per month.

SECTION 9. Delinquency Penalty. The delinquency penalty, as provided by La. R.S. 47:337.70, shall be five percent (5%) per month on the unpaid amount of the Tax due for each thirty-day period, not to exceed five thirty-day periods.

SECTION 10. Penalty for False, Fraudulent or Grossly Incorrect Return. The penalty as authorized by La. R.S. 47:337.72 shall be fifty percent (50%) of the amount of the Tax found to be due.

SECTION 11. Negligence Penalty. The penalty as authorized by La. R.S. 47:337.73 shall be five percent (5%) of the unpaid amount of the Tax found to be due, or ten dollars ($10.00), whichever is greater.

SECTION 12. Penalty for Insufficient Funds Check. The penalty as authorized by La. R.S. 47:337.74 shall be an amount equal to the greater of one percent (1%) of the check or twenty dollars ($20.00).

SECTION 13. Attorney Fees. The collector is authorized to employ private counsel to assist in the collection of any taxes, penalties or interest due under this ordinance, or to represent him in any proceeding under this ordinance. If any taxes, penalties or interest due under this ordinance are referred to an attorney at law for collection, an additional charge of attorney fees, in the amount of ten per centum (10%) of the taxes, penalties and interest due, shall be paid by the tax debtor.

SECTION 14. Penalty for Costs Incurred. As provided by R.S. 47:337.75, and under the circumstances set forth therein, a penalty shall be added to the amount of Tax due in an amount as itemized by the Collector to compensate for all costs incurred in making an examination of books, records or documents, or an audit thereof, or in the holding of hearings or the subpoenaing and compensating of witnesses.

SECTION 15. Distraint Penalty. The penalty as provided by R.S. 47:337.76 in cases where the distraint procedure is used in the collection of the Tax shall be ten dollars ($10.00).

SECTION 16. Limits on Interest, Penalty and Attorney Fees. Should the interest, penalties or attorney fees herein, or the combined interest, penalties and attorney fees, be declared to be in excess of limits provided by other law, including relevant jurisprudence, then the maximum interest, penalties and attorney fees allowed by such other law shall apply.

SECTION 17. Collector. The Tax levied by this ordinance is authorized to be collected by a "Collector" which term shall mean the Lincoln Parish School Board of the Parish of Lincoln, State of Louisiana.

SECTION 18. Powers of Collector. The Collector is hereby authorized, empowered and directed to carry into effect the provisions of this ordinance, to appoint deputies, assistants or agents to assist it in the performance of its duties, and in pursuance thereof to make and enforce such rules as it may deem necessary.

SECTION 19. Agreement to Collect Tax on Vehicles. With regard to the collection of the Tax on any motor vehicle, automobile, truck, truck-trailer, trailer, semi-trailer, motor bus, home trailer, or any other vehicle subject to the vehicle registration license Tax, this School Board, acting through the President and/or Secretary, is authorized to enter into an agreement or agreements with the Vehicle Commissioner, Department of Public Safety and Corrections, for the collection of the Tax on such vehicles, as provided by R.S.47:303(B).

SECTION 20. Revenues of Tax. All taxes, revenues, funds, assessments, moneys, penalties, fees or other income which may be collected or come into the possession of the Collector under any provision or provisions of this ordinance relating to the Tax shall be promptly deposited by the Collector for the account of the School Board in the special fund heretofore established and maintained for the deposit of such proceeds, which fund is a separate bank account maintained with the regularly designated fiscal agent of the School Board; provided, however, any amount which is paid under protest or which is subject to litigation may be transferred to a separate account established by the Collector with said fiscal agent pending the final determination of the protest or litigation.

In compliance with the said special election of August 15, 2020, authorizing the Tax, after all reasonable and necessary costs and expenses of collecting and administration of the Tax have been paid as provided for above, the remaining balance in said special fund shall be available for appropriation and expenditures by the School Board solely for the purposes designated in the applicable proposition authorizing the levy of the Tax.

SECTION 21. Severability. If any or more of the provisions of this ordinance shall for any reason be held to be illegal or invalid, such illegality or invalidity shall not affect any other provision of this ordinance, but this ordinance shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. Any constitutional or statutory provision enacted after the date of this ordinance which validates or makes legal any provision of this ordinance which would not otherwise be valid or legal, shall be deemed to apply to this ordinance.

SECTION 22. Uniform Sales Tax Controlling. If any provision of this ordinance shall be in conflict with the provisions of the Uniform Local Sales Tax Code, the provisions of the Uniform Local Sales Tax Code shall be controlling.

SECTION 23. Effective Date of Ordinance. This ordinance shall be in full force and effect immediately upon its adoption, being an ordinance affecting the public peace, health and safety.

SECTION 24. Publication and Recordation. This ordinance shall be published in one issue of the official journal of this School Board as soon as is reasonably possible. A certified copy of this ordinance shall be recorded in the mortgage records of the Parish of Lincoln, State of Louisiana.

The final adoption of the foregoing ordinance having been duly moved and seconded, the roll was called and the following vote was taken and recorded:

Member	Yea	Nay	Absent	Abstaining
Susan Wiley	x
David Ferguson	x
David Gullatt			x
Donna Doss	x
Danny Hancock	x
Joe Mitcham	x
Hunter Smith			x
Lisa Best			x
Lynda Henderson	x
Otha Anders	x
George Mack, Jr.	x
Debbie Abrahm			x

And the resolution was declared adopted on this, the 20th day of August, 2020.

/s/ Mike Milstead /s/ Joe E. Mitcham, Jr.

Secretary President

STATE OF LOUISIANA PARISH OF LINCOLN

I, the undersigned Secretary of Lincoln Parish School Board of the Parish of Lincoln, State of Louisiana (the "School Board"), the governing authority of the Parish of Lincoln, State of Louisiana (the "Parish"), do hereby certify that the foregoing pages constitute a true and correct copy of an ordinance adopted by the School Board on August 20, 2020, providing for the levy within the Parish of Lincoln, State of Louisiana, effective October 1, 2020, of a one-half of one percent (1/2%) sales and use tax upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property and upon the sale of services in said Parish, levying and providing for the assessment, collection, payment and dedication of the proceeds of such tax and the purpose for which the proceeds of the tax may be expended, such tax having been authorized at a special election held in the Parish on August 15, 2020.

IN FAITH WHEREOF, witness my official signature at Ruston, Louisiana, on this, the 20th day of August, 2020.

Mike Milstead

Secretary

Upon a motion by Mr. Anders, seconded by Ms. Henderson, the Board unanimously voted to adopt an Ordinance providing for the levy within the Parish of Lincoln, State of Louisiana, a one-half of one percent (1/2) sales and use tax, such tax having been authorized at a special election held in the Parish on August 15, 2020.

There being no further business, upon a motion by Mr. Ferguson, the meeting adjourned at 10:09 a.m.

______________________________ _______________________________

Mike Milstead, Secretary Joe E. Mitcham, Jr., President