BATON ROUGE — The attorney challenging the legality of LSU’s Economic Development District has asked East Baton Rouge Parish Sheriff Sid Gautreaux III to immediately suspend collection of taxes for the LSU EDD and its Athletic Subdistrict, arguing newly produced discovery responses show the districts cannot determine which properties legally fall within their boundaries.

New Orleans attorney William Most sent the request Tuesday, one day after the LSU EDD and LSU EDD Athletic Subdistrict produced discovery responses in pending litigation filed by Baton Rouge resident Darrell Glasper Sr.

In a three-page letter to Gautreaux, Most asked the sheriff, who serves as the parish’s ex officio tax collector, to halt tax collections until the districts can determine their legal boundaries.

“This letter asks you, in your capacity as ex officio tax collector for East Baton Rouge Parish, to pause the collection of any taxes for the Louisiana State University Economic Development District and the LSU EDD Athletic Subdistrict,” Most wrote.

Most argued the request is supported by the defendants’ own discovery responses.

“The reason for the request is that the LSU EDD and Subdistrict have admitted that they do not have any way of determining what properties are inside or outside their boundaries,” Most wrote.

“Given that the LSU EDD and Subdistrict are only empowered by the legislature to impose taxes ‘within the district,’ I hope you will agree that there should be no collection of taxes until the actual boundaries of the districts can be determined.”

When contacted by Tiger Rag Tuesday afternoon for additional comment, Most declined.

“I’ll decline to provide a quote at this point, but thank you!”

Discovery Responses

The request relies on discovery responses filed by the LSU EDD and Athletic Subdistrict.

In those responses, the defendants state that, after a reasonable inquiry, they are not aware of any maps identifying the specific properties located within either district beyond maps depicting the districts’ outer perimeters.

The defendants also responded they are not aware of any dataset identifying whether property in Baton Rouge was in residential use on July 8, 2023, the effective date of Act 203, the legislation creating the LSU EDD.

Most contends those responses mean the districts cannot determine which parcels were excluded under the statute because they were used for residential purposes on the law’s effective date.

His letter compares the district to “Swiss cheese,” arguing that while an exterior boundary exists, numerous residential exclusions create internal boundaries the districts cannot presently identify.

The letter also cites Louisiana Supreme Court precedent that uncertainty in the boundaries of a taxing district may constitute a fundamental defect affecting the validity of the tax.

Other Discovery Admissions

The discovery responses also contain several notable admissions.

• One goal of the LSU EDD was to create a district containing no registered voters.
• One goal was to levy a new tax.
• One goal was to levy a new tax that did not require an election.
• Taxes within the LSU EDD were imposed without an election.

The defendants also reported the LSU EDD collected $876,466.78 in sales taxes between Oct. 1, 2025, and May 2026, averaging approximately $109,558 per month during that period.

When asked to identify the purposes for which the tax revenue would be used, the defendants responded:

“None. There has been no discussion or act by the Board members regarding the purposes for the taxes levied by the LSU EDD and Subdistrict.”

The defendants also stated they were not aware of documents reflecting any intended use of the tax proceeds.

Litigation Continues

The request to Gautreaux comes one day after attorneys for the LSU EDD and Athletic Subdistrict, represented by the Louisiana Attorney General’s Office, asked the 19th Judicial District Court to dismiss Glasper’s lawsuit.

In that filing, the defendants argued Glasper lacks standing to sue, failed to state a valid cause of action and failed to join necessary parties, including the East Baton Rouge Metropolitan Council and the Southern University Economic Development District.

Glasper’s lawsuit challenges the legality of the LSU Economic Development District and its Athletic Subdistrict, which were created under Act 203 of 2023 and have authority to levy taxes within the district without a traditional public election under the statutory framework.

It was not immediately known Tuesday whether Gautreaux would respond to Most’s request or whether tax collections would continue while the litigation proceeds.