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Art. 7, Sec. 14(E) of the Louisiana Constitution allows for the donation of movable surplus property between or among political subdivisions whose functions include public safety. There is no requirement in the law that the donation of movable property be done with a CEA; however, there must be an act of donation (i.e., the donor entity must have declared the property surplus and donated it to the donee entity via resolution or ordinance).
Louisiana Legislative Auditor website: 05/02/2025 11:24:03 PM
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