Judges: JAMES D. \"BUDDY\" CALDWELL, Attorney General
Filed Date: 1/29/2010
Status: Precedential
Modified Date: 7/5/2016
Dear Representative Pearson:
Your request for an Attorney General's Opinion in which you ask the following questions regarding fire district parcel fees has been assigned to me for research and reply:
1. Is a parish assessor legally required to include a fire protection district parcel fee on the tax roll?
2. Does the assessor have the authority to charge the fire district a fee for including the parcel fee on the tax roll that is separate and distinct from the charges for support of the assessor required by La.R.S.
3. Are fire protection districts considered "taxing bodies" for purposes of La.R.S.
4. Would a motor vehicle be included in the items that must be provided to a parish tax collector and assessor under La.R.S.
First, we note that fire protection districts may levy and collect a parcel fee in accordance with La.R.S.
A. (1) Each district may levy and collect a parcel fee within its boundaries which shall not exceed one hundred dollars per parcel per year, which parcel fee shall be imposed by resolution or ordinance of the governing authority of the district only after the question of the imposition of the parcel fee and the purpose, rate, and duration of the parcel fee has been approved by a majority of the voters of the district voting at an election held therein. The proceeds of such parcel fee shall be expended for the purposes of acquiring, constructing, maintaining and operating fire protection facilities and equipment, including the cost of obtaining water for fire protection purposes and salaries of firemen, and all purposes *Page 2 incidental thereto. Any parcel fee imposed pursuant to this Section shall be levied and collected and be due and owing annually. Such fee may be carried on the tax rolls for the parish in which such district is located and collected at the same time as parish ad valorem taxes.
Further, La.R.S.
In fact, the term "parcel fee," as used in La.R.S.
La.Const. Art. 7, § 25(A) governs property taxes and provides that the sheriff "shall advertise for sale the property on which the taxes are due." As we indicated in Atty. Gen. Op. No. 09-0025, since parcel fees are considered property taxes under ACORN, delinquent parcel fees must be collected by the tax collector through the sale of property at the annual parish tax sale pursuant to La.Const. Art. 7, § 25(A).1
Thus, it is the opinion of this office that it is mandatory for a fire protection district parcel fee "to be carried on the tax rolls for the parish in which such district is located and collected at the same time as parish ad valorem taxes," despite the fact that the legislature used the permissive "may" in the last sentence of La.R.S.
You next ask whether the assessor has the authority to charge the fire district a fee for including the parcel fee on the tax roll that is separate and distinct from the charges for support of the assessor required by La.R.S.
La.R.S.
As explained above, a parcel fee is actually a property tax that must be collected and enforced by the tax collector in the same manner and at the same time as parish ad valorem taxes. Therefore, fire protection districts are subject to the mandatory contributions in accordance with La.R.S.
Next, you ask two questions regarding La.R.S.
Each parish shall provide and bear the expense of a suitable building and requisite furniture for the sitting of the district and circuit courts and such offices, furniture and equipment as may be needed by the clerks and recorders of the parish for the proper conduct of their offices and shall provide such other offices as may be needed by the sheriffs of these courts and by the tax collectors and assessors of the parish and shall provide the necessary heat and illumination therefor.
The cost of such furniture and equipment, supplies and maps, as may be needed by the tax collector and assessors of each parish shall be borne proportionately by all tax recipient bodies in the parish in the proportion of the amount received from such tax monies by each recipient body in the parish.
The police jury or other governing authority shall make these purchases and then bill the other tax recipients for their proportionate share.
First, you ask whether fire protection districts are considered "taxing bodies" for purposes of La.R.S.
As explained above, under La.R.S.
Secondly, you ask whether a motor vehicle be included in the items that must be provided to a parish tax collector and assessor under La.R.S.
In La. Atty. Gen. Op. No. 97-262, this office explained it is a mandatory duty of parish governing authorities to furnish "necessary" furniture and equipment for certain officials, including clerks of court. We established the following illustrative list in Atty. Gen. Op. No. 88-246 of items that are deemed "necessary" in accordance with a parish governing authority's duties under La.R.S.
Furniture: Desks, tables, chairs, filing cabinets, storage cabinets, and other types of appointments or furnishings necessary for the performance of official duties.
Equipment: Computers, printers, typewriters, adding machines, calculators, copiers, telephones, dictating and transcribing machines, and other types of functional machinery necessary for the performance of official duties.
Supplies: Consumable items necessary for the performance of official duties.
Maps: All maps, regardless of the nature or type necessary for the performance of official duties.
Although one could argue that a motor vehicle is a piece of equipment, the subject matter of La.R.S.
We trust this adequately responds to your request. However, if our office can be of further assistance, please do not hesitate to contact us.
Yours very truly,
JAMES D. "BUDDY" CALDWELL Attorney General
BY: __________________________ BENJAMIN A. HUXEN II Assistant Attorney General
JDC/BAH II