St. Tammany Parish; coroner; ad valorem tax; compensation of coroner and employees
La. R.S. 13:5773
in effect13:5773. St. Tammany Parish; coroner; ad valorem tax; compensation of coroner and employees
A.(1) The sheriff of St. Tammany Parish shall collect and transfer to the governing authority of St. Tammany Parish all tax revenues from the ad valorem tax levied by 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, including any extensions or renewals.
(2) The St. Tammany Parish coroner's office shall transfer all funds on hand received from the ad valorem tax to the governing authority of St. Tammany Parish, less and except amounts needed for operation for the remainder of calendar year 2024, with the amount being determined by the St. Tammany Parish Department of Finance.
B. The revenues transferred to the governing authority pursuant to Subsection A of this Section shall be deposited into a special account and expended solely for the purposes set forth in the ad valorem tax proposition approved by the voters on November 2, 2004, less and except St. Tammany Parish's administrative fees, costs associated with administration of the ad valorem tax levied, St. Tammany Parish's costs associated with oversight of the St. Tammany Parish coroner's office including expert fees and costs of investigations and audits, and amounts necessary to service bonds or other debt obligations secured by the ad valorem tax. St. Tammany Parish shall be considered to have fully and completely met its obligations to fund the St. Tammany Parish coroner's office as set forth in R.S. 13:5706 and 5710 for the life of the ad valorem tax. Until the expiration of the ad valorem tax, and notwithstanding any provisions of law to the contrary, St. Tammany Parish shall not be obligated to pay any other fee or cost, and all obligations to the coroner are limited as provided for in this Subsection.
C.(1) All salaries or fees associated with the operation of the coroner's office shall be funded and paid from revenues collected pursuant to Subsection A of this Section.
(2) An annual salary shall be established by the governing authority of the parish of St. Tammany to be paid to the coroner in lieu of all fees for his services as parish coroner, ex officio parish physician, or health officer. The salary shall be the average of the salaries of the St. Tammany Parish sheriff, assessor, and clerk.
(3) The coroner shall establish an annual salary for the deputy or assistant coroners, secretaries, stenographers, clerks, technicians, investigators, official photographers, or other employees.
D. The office of the coroner of St. Tammany Parish shall not own or acquire immovable property. Any and all immovable property, including buildings, component parts, and other appurtenances, previously owned by St. Tammany Parish and transferred to the St. Tammany Parish coroner's office shall be transferred to the governing authority of St. Tammany Parish free and clear of all mortgages, liens, or other encumbrances within six months of June 10, 2024.
E. Within six months of June 10, 2024, the governing authority of St. Tammany Parish and the St. Tammany Parish coroner's office shall enter into a restated cooperative endeavor agreement, 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 compliance with public bid and procurement laws.
Acts 2024, No. 526, §1, eff. June 10, 2024.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=1387685Fetched: 10/20/2026