§ 13:5773 — St. Tammany Parish; coroner; ad valorem tax; compensation of coroner and employees

§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.

Legislative History

Acts 2024, No. 526, §1, eff. June 10, 2024.