Louisiana AG Issues Opinion on Executive Sessions for Delinquent Vendor Discussions

The Louisiana Attorney General (AG) issued an opinion that the Jackson Parish Sales Tax Collection Agency, Board of Commissioners, may enter executive session to discuss delinquent vendors only if the discussion involves anticipated litigation, investigations into alleged misconduct, or the protection of confidential information derived from tax records directly related to those vendors. The issue centered around whether the Board could discuss specific vendors who were delinquent in submitting sales reports or remitting collected sales taxes in executive session or if such discussions must be conducted in an open meeting. The Attorney General stated that, absent qualifying circumstances like pending ...