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St. Martin Parish Council sets aside dedicated capital reserve fund for a replacement parish jail

St. Martin Parish Council · December 2, 2025
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Summary

The council established a specifically named reserve fund ([FUND 208 LIBRARY TAX 1-JAIL]) to accumulate tax revenue for a future replacement or new parish jail; the measure passed with one abstention.

The St. Martin Parish Council approved Resolution No. 25-126-RS on Dec. 2 to create a special capital reserve fund designated as "[FUND 208 LIBRARY TAX 1-JAIL]" to finance acquisition, construction and major capital improvements for a replacement or new parish jail. The resolution directs the Director of Finance to maintain separate accounting for deposits, interest and withdrawals and to provide an annual detailed report of the fund's operation to the Council during the budget process. Expenditures from the reserve fund require a separate Council ordinance to appropriate.

The measure passed by roll call; seven members voted YES, Council Member Tangie Narcisse recorded an abstention, and Corey Melancon was excused. The resolution cites the parish's existing millage dedicated in part (70%) to jail-related costs and states the fund is established for that specific public purpose under applicable Louisiana law and parish budget practices.