Judges: RICHARD P. IEYOUB
Filed Date: 3/25/2004
Status: Precedential
Modified Date: 7/5/2016
Dear Mr. Austin:
Reference is made to your recent request for an opinion of this office regarding ad valorem tax contributions made to certain state and statewide retirement systems from ad valorem tax revenues in accordance with LSA-R.S.
You advise that your office generates Pension Fund Contribution Reports according to the Grand Recapitulation Tax Roll prepared by the Tax Assessors of all parishes, excluding Orleans, based on the ad valorem taxes shown on the tax roll. The Reports are sent by your office to the sheriffs of the various parishes, and the Sheriffs withhold from the first tax collections those funds to be paid to the statewide public retirement systems as provided in LSA-R.S.
Your correspondence indicates that a number of statutory provisions providing an exemption from collection for the retirement systems are quite specific and clear. By way of example, your letter notes that LSA-R.S.
Pertinently, your letter states:
"Our understanding is all ad valorem taxes shown to be collectible on the parish tax rolls contribute to these retirement systems unless the law provides otherwise. Our basic question is Do all ad valorem taxes contribute to the statewide retirement systems unless specific language in the statute allows that taxing district an exemption? An example of non-specific language is R.S.
25:217.1 :Notwithstanding any provisions of law to the contrary, no funds from any tax levied or assessment or charge imposed pursuant to this Chapter on behalf of the DeSoto Parish library shall be diverted for use by any other entity or for any other purposes other than those of such parish library.
There is language within the statute which indicates funds are not to be diverted. Is contributing to the retirement systems tantamount to a diversion of funds? (Italicized emphasis supplied).
Please be advised that in the opinion of this office all ad valorem taxes are subject to deductions for contributions to the retirement systems in accordance with LSA-R.S.
In responding to your request, we were guided by the following rules of statutory construction: Legislation is a solemn expression of legislative will. LSA-C.C. Art.
We trust the foregoing to be of assistance. Please do not hesitate to contact this office if we can be of assistance in other areas of the law.
Yours very truly, CHARLES C. FOTI, JR. Attorney General
BY: ____________________ JEANNE-MARIE ZERINGUE BARHAM ASSISTANT ATTORNEY GENERAL
CCF, jr./JMZB/dam