Judges: CHARLES C. FOTI, JR., Attorney General
Filed Date: 9/8/2006
Status: Precedential
Modified Date: 7/5/2016
Dear Mr. Bailey:
You requested an Attorney General's opinion regarding the collection of property taxes. You indicate that several officials in Ouachita Parish have been working on having a property tax notice that, for those property owners inside a municipality, would include both the parish and city property taxes. A question has arisen as to whether the city tax collector could act as a "branch" of the Sheriff's office in collecting taxes. You advise that everyone will be on the same computer system and using the same collection program. Details of balancing and depositing daily collections would be worked out to satisfy audit requirements. You question whether it is permissible for a municipal tax collector to also collect the parish property tax?
La. R.S.
La. R.S.
*Page 2In order to effect economy of operation, any two or more political corporations or subdivisions may contract with each other to combine the use of administrative and operative personnel and equipment upon such basis of compensation therefore as may be mutually agreed to by all such political corporations and subdivisions.
Based upon the foregoing, it is the opinion of this office that a sheriff and a municipality may enter into a cooperative endeavor agreement to provide that the municipal tax collector will collect the parish property tax. The fee to be paid would appear to be purely negotiable under the provisions of R.S.
Trusting this adequately responds to your request, we remain,
Yours very truly,
CHARLES C. FOTI, JR. Attorney General
BY: __________________________________ KENNETH L. ROCHE, III Assistant Attorney General